NRS82.392. Corporation required to register before soliciting charitable contributions; filing requirements; information filed is public record. [Effective January 1, 2014.]

      1.  Except as otherwise provided in NRS 82.387, a corporation shall not solicit charitable contributions in this State by any means, or have charitable contributions solicited in this State on its behalf by another person or entity, unless the corporation is registered with the Secretary of State pursuant to this section. Each chapter, branch or affiliate of a corporation may register separately.

      2.  A corporation which intends to solicit charitable contributions must, at the time of filing its articles of incorporation pursuant to NRS 82.081, file on a form prescribed by the Secretary of State:

      (a) The information required by subsection 3; and

      (b) A financial report.

      3.  The form required by subsection 2 must include, without limitation:

      (a) The exact name of the corporation as registered with the Internal Revenue Service;

      (b) The federal tax identification number of the corporation;

      (c) The name of the corporation as registered with the Secretary of State or, if a foreign nonprofit corporation, the name of the foreign nonprofit corporation as filed in its jurisdiction of origin;

      (d) The purpose for which the corporation is organized;

      (e) The name or names under which the corporation intends to solicit charitable contributions;

      (f) The address and telephone number of the principal place of business of the corporation and the address and telephone number of any offices of the corporation in this State or, if the corporation does not maintain an office in this State, the name, address and telephone number of the custodian of the financial records of the corporation;

      (g) The names and addresses, either residence or business, of the officers, directors, trustees and executive personnel of the corporation;

      (h) The last day of the fiscal year of the corporation;

      (i) The jurisdiction and date of the formation of the corporation;

      (j) The tax exempt status of the corporation; and

      (k) Any other information deemed necessary by the Secretary of State, as prescribed by regulations adopted by the Secretary of State pursuant to NRS 82.417.

      4.  Except as otherwise provided in this subsection, a financial report must contain the financial information of the corporation for the most recent fiscal year. In the discretion of the Secretary of State, the financial report may be a copy of the Form 990 of the corporation, with all schedules except the schedules of donors, for the most recent fiscal year. If a corporation was first formed within the past year and does not have any financial information or a Form 990 for its most recent fiscal year, the corporation must complete the financial report using good faith estimates for its current fiscal year on a form prescribed by the Secretary of State.

      5.  A corporation which intends to solicit charitable contributions in this State must, at the time the corporation files the annual list required by subsection 3 of NRS 82.193, file with the Secretary of State:

      (a) If the purpose for which the corporation is organized has changed, a statement of that purpose.

      (b) A new financial report pursuant to subsection 4.

      6.  All information filed pursuant to this section are public records. The filing of information pursuant to this section is not an endorsement of any corporation by the Secretary of State or the State of Nevada.

      7.  As used in this section:

      (a) “Form 990” means the Return of Organization Exempt from Income Tax (Form 990) of the Internal Revenue Service of the United States Department of the Treasury, or any equivalent or successor form of the Internal Revenue Service of the United States Department of the Treasury.

      (b) “Solicit charitable contributions” means to request a contribution, donation, gift or the like that is made by any means, including, without limitation:

             (1) Mail;

             (2) Commercial carrier;

             (3) Telephone, facsimile, electronic mail or other electronic device; or

             (4) A face-to-face meeting.

Ê The term includes requests for contributions, donations, gifts or the like which are made from a location within this State and solicitations which are made from a location outside of this State to persons located in this State, but does not include a request for contributions, donations, gifts or the like which is directed only to a total of fewer than 15 persons or only to persons who are related within the third degree of consanguinity or affinity to the officers, directors, trustees or executive personnel of the corporation.

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