NRS218H.060. “Gift” defined.

      1.  “Gift” means a payment, subscription, advance, forbearance, rendering or deposit of money, services or anything of value unless consideration of equal or greater value is received.

      2.  “Gift” does not include:

      (a) A political contribution of money or services related to a political campaign;

      (b) A commercially reasonable loan made in the ordinary course of business;

      (c) The cost of entertainment, including the cost of food or beverages; or

      (d) Anything of value received from:

             (1) A member of the recipient’s immediate family; or

             (2) A relative of the recipient or relative of the recipient’s spouse within the third degree of consanguinity or from the spouse of any such relative.

      (Added to NRS by 1975, 1171; A 1993, 2587)—(Substituted in revision for NRS 218.908)