1. 1. “Charitable organization” means any person who, directly or indirectly, solicits contributions, and who:

   1. (a) The Secretary of the Treasury has determined to be tax exempt pursuant to the provisions of section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. § 501(c)(3);

   2. (b) Is or purports to be established for:

      1. (1) Any benevolent, philanthropic, patriotic, educational, humane, scientific, public health, environmental conservation, civic or other eleemosynary purpose; or
      2. (2) The benefit of law enforcement, firefighting or other public safety personnel; or

   3. (c) In any manner employs:

      1. (1) A charitable appeal as the basis of any solicitation; or
      2. (2) An appeal that suggests there is a charitable reason for the solicitation.
2. 2. The term does not include an organization that is established for and serving bona fide religious purposes.

3. 3. As used in this section, “charitable reason” means:

   1. (a) Any reason described in section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. § 501(c)(3);
   2. (b) Any benevolent, philanthropic, patriotic, educational, humane, scientific, public health, environmental conservation, civic or other eleemosynary reason; or
   3. (c) Any objective that benefits law enforcement, firefighting or other public safety personnel.

(Added to NRS by 2015, 2247; A 2021, 224)