NRS482.38277. Certain charitable organizations to prepare and file balance sheet and bank statement with Commission on Special License Plates; certain information concerning persons responsible for such organizations to be provided to Commission and Department; duties of Legislative Auditor with respect to forms and information.

      1.  On or before September 1 of each fiscal year, each charitable organization, not including a governmental entity whose budget is included in the executive budget, that receives additional fees shall prepare a balance sheet for the immediately preceding fiscal year on a form provided by the Commission on Special License Plates and file the balance sheet, accompanied by a recent bank statement, with the Commission. The Commission shall prepare and make available, or cause to be prepared and made available, a form that must be used by a charitable organization to prepare such a balance sheet.

      2.  On or before July 1 of each fiscal year, each charitable organization, not including a governmental entity whose budget is included in the executive budget, that receives additional fees shall provide to the Commission and the Department:

      (a) A list of the names of the persons, whether or not designated officers, who are responsible for overseeing the operation of the charitable organization;

      (b) The current mailing address of the charitable organization; and

      (c) The current telephone number of the charitable organization.

      3.  The Legislative Auditor shall prescribe:

      (a) The form and content of the balance sheets required to be filed pursuant to subsection 1; and

      (b) Any additional information that must accompany the balance sheets and bank statements required to be filed pursuant to subsection 1, including, without limitation, the methods and procedures used to ensure that all money received in the form of additional fees is expended solely for the benefit of the intended recipient.

      4.  The Commission shall provide to the Legislative Auditor:

      (a) A copy of each balance sheet and bank statement that it receives from a charitable organization pursuant to subsection 1; and

      (b) A copy of the information that it receives from a charitable organization pursuant to subsection 2.

      (Added to NRS by 2007, 817; A 2009, 19; 2013, 1481)