482.0145  “Charitable organization” defined.  “Charitable organization” means an organization which:

1.  The Secretary of the Treasury has determined is an exempt organization pursuant to the provisions of section 501(c) of the Internal Revenue Code; and

2.  For not less than 2 years, has held a certificate of organization or has been qualified by the Secretary of State to conduct business in this State.

(Added to NRS by 1995, 2354)