NRS82.382. “Charitable contribution” defined. [Effective January 1, 2014.]

Latest version.

As used in NRS 82.382 to 82.417, inclusive, unless the context otherwise requires, “charitable contribution” means a contribution that is recognized as a tax deductible contribution pursuant to the provisions of section 170(c) of the Internal Revenue Code of 1986, 26 U.S.C. § 170(c), future amendments to that section and the corresponding provisions of future internal revenue laws.

(Added to NRS by 2013, 719, effective January 1, 2014)

                    
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