Nevada
This guide organizes 111 Nevada nonprofit compliance facts supported by 56 official sources. 5 entries are currently marked Verification in Progress.
111 facts · 106 source verified · 5 in progress · 56 official sources
On this page
- Start Here
- Compact Operational Reference
- Form and classify the Nevada nonprofit
- Build and govern the board and membership structure
- File initial/annual lists and maintain corporate status
- Qualify and maintain a foreign nonprofit
- Register fundraising, exemptions and solicitation disclosures
- Protect charitable assets and handle Attorney General oversight
- Handle Nevada sales/use and business-tax systems
- Claim and maintain property-tax exemption
- Operate as a Nevada employer
- Conduct charitable gaming under Chapter 462
- Handle local event, alcohol and business licensing
- Lobby and report Nevada political activity
- Dissolve and close regulatory accounts
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Start Here
These are the seventeen highest-priority Nevada nonprofit compliance decision points, in the order an organization normally meets them. Some apply at formation or come back every year. Others apply only when the organization registers to fundraise, applies for a tax exemption, owns property, hires employees, runs a charitable lottery, operates across state lines, or winds down, so read each entry’s own applicability line before acting on it. Not every entry applies to every Nevada nonprofit. The pattern underneath the list is that Nevada keeps its systems apart. The list of officers and directors is annual rather than biennial, and it is separate from the articles. Registration to solicit, a registration exemption, the declaration of that exemption and the solicitation disclosures are four different questions. Federal section 501(c)(3) recognition settles neither sales tax nor property tax, and each of those is its own application.
- Use a Chapter 82 Nevada nonprofit corporation for the state entity; federal section 501(c)(3) recognition is separate Applies to: Organizations forming an ordinary Nevada charitable nonprofit corporation and seeking or holding federal §501(c)(3) recognition.
- File Chapter 82 Articles of Incorporation and pay the $50 state filing fee Applies to: A new domestic Nevada nonprofit corporation.
- Maintain a qualifying Nevada registered agent and registered office continuously Applies to: Domestic and qualified foreign nonprofit corporations required to maintain a Nevada agent.
- File the initial officer-and-director list with formation and pay the separate $50 list fee Applies to: A new domestic Chapter 82 nonprofit corporation.
- File the annual officer-and-director list by the last day of the anniversary month and pay $50 Applies to: Domestic Chapter 82 nonprofit corporations after the initial list.
- A corporation organized under Chapter 82 is excluded from Nevada’s ordinary state business-license requirement Applies to: A nonprofit corporation actually organized under NRS Chapter 82.
- Qualify a foreign nonprofit under Chapter 80 before doing business in Nevada unless its activities fall within statutory non-doing-business exceptions Applies to: A foreign nonprofit corporation considering Nevada activities beyond the statutory safe-harbor list.
- Register before soliciting charitable contributions in Nevada unless a Chapter 82A.110 exemption applies Applies to: A charitable organization that will solicit contributions in Nevada and is not within a statutory registration exemption.
- For a Chapter 82 corporation, integrate charitable registration information and the financial report with the initial and annual list cycle Applies to: A Chapter 82 corporation subject to Chapter 82A registration and already filing an initial/annual entity list.
- File a declaration of exemption before soliciting when relying on NRS 82A.110 Applies to: A charitable organization claiming a registration exemption under NRS 82A.110.
- Apply separately for Nevada sales/use-tax exemption; federal section 501(c) status is not automatic Nevada exemption Applies to: A nonprofit organization seeking exemption on qualifying Nevada sales/use-tax transactions.
- Claim Nevada charitable-corporation property-tax exemption based on qualifying ownership and use, not federal status alone Applies to: A qualifying charitable corporation owning Nevada real or personal property used for its charitable purposes.
- A qualifying nonprofit enters Nevada unemployment coverage at four or more persons in employment in each of 20 different weeks Applies to: A qualifying nonprofit employer with Nevada employment, subject to statutory exclusions.
- Obtain Nevada workers-compensation coverage when the nonprofit has one or more covered employees Applies to: A Nevada nonprofit employer with at least one worker who is an employee within the workers-compensation statutes and is not within a statutory exclusion.
- Confirm Chapter 462 qualified-organization status before conducting a Nevada charitable lottery or charitable game Applies to: A nonprofit planning a charitable lottery/raffle, bingo, poker or blackjack activity regulated under Chapter 462.
- Approve and file voluntary Chapter 82 dissolution through the correct member or nonmember path and pay the $50 dissolution filing fee Applies to: A domestic Chapter 82 nonprofit corporation voluntarily winding up.
- Close charitable, tax, employer, gaming, advocacy and local accounts separately after corporate dissolution Applies to: A Nevada nonprofit ending operations after domestic dissolution or foreign withdrawal.
Compact Operational Reference
A summary and navigation device only. Start Here above carries all seventeen primary decision points, and these twelve rows are the highest value verified operational actions. Every row links to the complete requirement below, where the applicability line, the responsible agency, the official sources, the exceptions and the full deadline and fee wording appear without abbreviation. Every row rests on facts that are SOURCE VERIFIED and on sources that are active, which is why some things you might expect are absent. The formation publication question, the charity review and audit threshold, paid fundraiser and platform classification, the gaming form at exactly $100,000 and the special lobbyist fee have no rows, because all five remain VERIFICATION IN PROGRESS. Local licensing, alcohol, lobbying and campaign finance sit below rather than here, because each one turns on the exact activity and location.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| Articles of Incorporation. File the Chapter 82 Articles of Incorporation with the Secretary of State. The statutory filing fee for articles is $50.File Chapter 82 Articles of Incorporation and pay the $50 state filing fee | $50 standard statutory filing fee; optional expedited service, if selected, is separate and must follow current SOS pricing. | Before relying on Nevada corporate existence. | Chapter 82 Articles of Incorporation; SilverFlume where available |
| Minimum directors. Every corporation must have a board with at least one director or trustee. Each director or trustee must be a natural person at least 18 years old. The Articles or bylaws may establish a higher fixed or variable number.Maintain at least one director or trustee; each director or trustee must be a natural person at least 18 years old | No state fee. | At organization and continuously. | Articles; bylaws; board records; initial/annual lists |
| Initial list. File the Chapter 82 initial list at formation, unless an approved alternative due date applies. The list identifies the required officers and all directors and carries a separate $50 statutory list fee.File the initial officer-and-director list with formation and pay the separate $50 list fee | $50 initial-list fee, separate from the $50 Articles fee. | With the Articles of Incorporation unless an approved alternative due date applies. | Initial List of Officers and Directors; SilverFlume where available |
| Annual list. File the annual list on or before the last day of the month in which the corporation’s anniversary date occurs, or the anniversary month of an approved alternative due date. The Chapter 82 annual-list fee is $50.File the annual officer-and-director list by the last day of the anniversary month and pay $50 | $50 annual-list fee. | On or before the last day of the applicable anniversary month each year. | Annual List — Nonprofit; SilverFlume where available |
| List default. A corporation that neglects the required list enters statutory default and a $50 default penalty is added to the list obligation.A missed Chapter 82 list places the corporation in default and adds a $50 penalty | $50 default penalty, in addition to the delinquent list fee and any other amounts lawfully due. | Immediately upon failure to complete the required list obligation by the statutory due date. | Delinquent Annual List / entity-status workflow |
| Reinstatement. Ordinary reinstatement requires curing the statutory list/agent/declaration conditions, paying delinquent fees and penalties and paying the Chapter 82 $100 reinstatement fee. Reinstatement has statutory relation-back effect.Reinstate a domestic Chapter 82 corporation revoked for less than five consecutive years by curing delinquency and paying the $100 reinstatement fee | $100 reinstatement fee plus delinquent list fees, penalties and other required amounts. | After revocation and before the five-consecutive-year ordinary-reinstatement cutoff. | Reinstatement / revival workflow |
| Charity registration. A charitable organization may not solicit contributions in Nevada, or have them solicited on its behalf, unless it is registered with the Secretary of State, subject to NRS 82A.110.Register before soliciting charitable contributions in Nevada unless a Chapter 82A.110 exemption applies | No separate Chapter 82A registration fee is stated here beyond the entity/list filing charges that may apply; penalties for noncompliance are separate. | Before solicitation begins. | Charitable Solicitation Registration Statement; SOS charitable-organizations workflow |
| Low-volume exemption. One NRS 82A.110 registration exemption applies when the organization’s only solicitations in the year are to fewer than 15 persons. The metric is persons solicited, not number of gifts and not a dollar threshold.The low-volume registration exemption uses fewer than 15 persons solicited annually, not contributions or dollars | No registration fee; declaration filing duty remains separate. | Before relying on the exemption and before solicitation. | Exemption From Charitable Solicitation Registration Statement |
| Sales/use exemption term. The exemption letter expires five years after the Department issues it.A Nevada nonprofit sales/use-tax exemption letter expires five years after issuance | No renewal fee stated in the reviewed current statute. | Five years after the letter’s issuance date. | Nevada sales/use-tax exemption letter; renewal application |
| Property exemption claim. The initial organizational claim on real property is due on or before June 15. If qualifying real property is acquired after June 15 and before July 1, the special initial-claim branch allows filing on or before July 5.File the initial organizational real-property exemption claim by June 15; property acquired after June 15 and before July 1 uses the July 5 branch | Local filing; no universal statewide fee confirmed. | June 15 ordinarily; July 5 for the specified after-June-15/before-July-1 acquisition branch. | County Property Tax Exemption Application |
| Nonprofit UI. Nevada nonprofit unemployment coverage uses the specific test of four or more persons in employment for some portion of a day in each of 20 different weeks in the current or preceding calendar year. The weeks need not be consecutive.A qualifying nonprofit enters Nevada unemployment coverage at four or more persons in employment in each of 20 different weeks | Contribution or reimbursement amounts depend on the financing method and benefits; no universal flat fee. | When the statutory 4-person/20-week coverage test is met. | DETR UI employer registration |
| Charitable lottery limits. For the ordinary Chapter 462 charitable-lottery path, the total value of all prizes offered by the organization in the same calendar year may not exceed $500,000.Keep an ordinary charitable lottery’s total prize value at or below $500,000 in the same calendar year | $500,000 is a prize-value ceiling, not a fee. | Measured over the same calendar year. | Charitable lottery records and registration |
Form and classify the Nevada nonprofit
Nevada builds the corporation under NRS Chapter 82 and settles nothing else there. These nine requirements cover the governing chapter, the two statutory branches of corporation for public benefit status, the articles and their contents, the $50 filing fee, incorporators and the corporate name, and the registered agent that has to stay current afterwards. Federal section 501(c)(3) recognition is a separate federal process and completes none of them. Nevada does not use the three way public benefit, mutual benefit and religious formation labels that some other states use, so a multistate template is the wrong starting point here.
Nevada creates the state-law nonprofit corporation under NRS Chapter 82. Federal §501(c)(3) recognition is a separate federal status and does not itself satisfy Nevada formation, charity, tax, employment, gaming or local requirements.
- Deadline
- At formation and whenever federal exempt status is represented.
- Fee
- No separate classification fee.
- Filing agency
- Nevada Secretary of State
- Responsible party
- Nevada Secretary of State; Internal Revenue Service
- Frequency
- Continuous
- How to comply
- Form the Chapter 82 entity and complete each separate federal, state and local process that applies.
- Official form or portal
- Chapter 82 Articles of Incorporation; SilverFlume as available; federal exemption application as applicable
Applies to: Organizations forming an ordinary Nevada charitable nonprofit corporation and seeking or holding federal §501(c)(3) recognition.
- Trusts, unincorporated associations and special-purpose entities use different legal forms.
- Conflating incorporation with federal or Nevada regulatory status can cause unsupported exemption claims and missed filings.
- Utah nonprofit corporation type required
- California nonprofit corporation type required
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
Nevada’s definition of “corporation for public benefit” expressly includes a corporation recognized as exempt under IRC §501(c)(3).
- Deadline
- When public-benefit status is determined or relied upon.
- Fee
- No separate classification fee.
- Filing agency
- Nevada Secretary of State
- Responsible party
- Nevada Legislature; Nevada Secretary of State
- Frequency
- Continuous
- How to comply
- Apply NRS 82.021 to the corporation’s current federal status and maintain records consistent with the resulting public-benefit treatment.
- Official form or portal
- Corporate records; IRS determination evidence as applicable
Applies to: A Chapter 82 corporation recognized as exempt under IRC §501(c)(3).
- This is one statutory branch; the separate charitable-purpose/dissolution branch can also create public-benefit status.
- Misstating public-benefit status can distort Attorney General, transaction and dissolution analysis.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82 — Nonprofit Corporations
View official source
A corporation is also a corporation for public benefit when it is organized for a public or charitable purpose and, on dissolution, must distribute assets to the United States, a state, or a person recognized under §501(c)(3).
- Deadline
- When organizing the corporation and whenever public-benefit status is analyzed.
- Fee
- No separate classification fee.
- Filing agency
- Nevada Secretary of State
- Responsible party
- Nevada Legislature; Nevada Secretary of State
- Frequency
- Continuous
- How to comply
- Review the stated purposes and controlling dissolution-distribution provisions together under NRS 82.021.
- Official form or portal
- Articles of Incorporation; governing documents
Applies to: A Chapter 82 corporation that may qualify as a corporation for public benefit without relying on current §501(c)(3) recognition.
- Both the public/charitable-purpose condition and the dissolution-distribution condition must be satisfied in this branch.
- Omitting either side of this conjunctive branch can produce an incorrect public-benefit conclusion.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82 — Nonprofit Corporations
View official source
Nevada Chapter 82 defines a corporation and separately defines a corporation for public benefit; it does not use Nebraska’s three-way public-benefit/mutual-benefit/religious formation classification terminology.
- Deadline
- At formation and whenever state classification is described.
- Fee
- No separate fee.
- Filing agency
- Nevada Secretary of State
- Responsible party
- Nevada Legislature; Nevada Secretary of State
- Frequency
- Continuous
- How to comply
- Use Nevada’s Chapter 82 terminology and the public-benefit definition rather than copying another state’s taxonomy.
- Official form or portal
- Chapter 82 Articles of Incorporation
Applies to: Chapter 82 Nevada nonprofit corporations, especially organizations using multistate templates.
- A corporation that is not a corporation for public benefit remains a Chapter 82 corporation; further classification should not be invented without Nevada authority.
- Cross-state classification language can misstate Nevada governance, Attorney General and asset rules.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
The Articles must state the corporate name; the required registered-agent information; that the corporation is a nonprofit corporation; the nature of the business or objects/purposes; the names and addresses of the first directors or trustees; and the names and addresses of the incorporators.
- Deadline
- With the Articles of Incorporation.
- Fee
- Included in the formation filing fee.
- Filing agency
- Nevada Secretary of State
- Frequency
- One time; amend when a filed provision lawfully changes
- How to comply
- Complete the current Chapter 82 Articles and add lawful provisions needed for the corporation’s intended purposes and tax posture.
- Official form or portal
- Chapter 82 Articles of Incorporation
Applies to: A new domestic Chapter 82 nonprofit corporation.
- Federal §501(c)(3)-compatible purpose/dissolution language may require tailored provisions beyond the minimum state fields.
- A deficient filing may be rejected and missing purpose or governance provisions can create later compliance problems.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
File the Chapter 82 Articles of Incorporation with the Secretary of State. The statutory filing fee for articles is $50.
- Deadline
- Before relying on Nevada corporate existence.
- Fee
- $50 standard statutory filing fee; optional expedited service, if selected, is separate and must follow current SOS pricing.
- Filing agency
- Nevada Secretary of State
- Frequency
- One time
- How to comply
- File through the current Secretary of State/SilverFlume workflow or other accepted SOS filing method.
- Official form or portal
- Chapter 82 Articles of Incorporation; SilverFlume where available
Applies to: A new domestic Nevada nonprofit corporation.
- Do not combine the $50 articles fee with the separate initial-list fee or any local fee.
- No Nevada Chapter 82 corporation exists until the filing becomes effective; deficient filings may be rejected.
- Arizona articles of incorporation required
- Montana articles of incorporation required
Last verified: 2026-08-08
Official sources: Nevada Legislature and 3 more
View official sources (4)
One or more natural persons may form the corporation; the name and filing must satisfy Chapter 82, and corporate existence ordinarily begins when the Articles are filed unless a lawful delayed-effective provision applies.
- Deadline
- At formation.
- Fee
- Included in the formation fee; optional name-reservation or expedited costs are separate.
- Filing agency
- Nevada Secretary of State
- Frequency
- One time
- How to comply
- Complete the current Articles and any optional prefiling name/effective-date filing that is actually needed.
- Official form or portal
- Chapter 82 Articles of Incorporation; SOS corporation filing workflow
Applies to: A new domestic Chapter 82 nonprofit corporation.
- Optional name reservation is not required merely because it exists.
- A defective name, signer or effectiveness assumption can cause rejection or premature corporate action.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
Maintain the registered agent/registered office required by Nevada registered-agent law and keep the Secretary of State record current.
- Deadline
- At formation or foreign qualification and continuously thereafter.
- Fee
- Initial designation is part of the entity filing; later change fees depend on the current change filing.
- Filing agency
- Nevada Secretary of State
- Frequency
- Continuous
- How to comply
- Designate the agent in the entity filing and use the current SOS change process when the agent or office changes.
- Official form or portal
- Chapter 82 Articles; foreign qualification filing; registered-agent change filing
Applies to: Domestic and qualified foreign nonprofit corporations required to maintain a Nevada agent.
- Agent qualification, resignation and change mechanics are governed by Chapter 77 and the entity statutes.
- Failure to maintain a registered agent can cause missed service and contribute to entity-status problems.
- Arizona registered agent required
- Oregon registered agent required
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
The reviewed current Chapter 82 formation statute and SOS workflow do not identify a routine newspaper-publication step, but absence from forms alone is not sufficient to publish a categorical statewide negative.
- Deadline
- No universal Chapter 82 formation-publication deadline was affirmatively established.
- Fee
- No universal fee confirmed.
- Filing agency
- Nevada Secretary of State
- Frequency
- Not established
- How to comply
- Use the current Chapter 82 filing workflow; do not invent or categorically deny a publication duty outside the reviewed ordinary path.
- Official form or portal
- Chapter 82 Articles; SOS Business Forms
Applies to: Ordinary domestic Chapter 82 nonprofit corporations.
- This unresolved negative is intentionally narrow and does not affect the verified Articles filing itself.
- An unsupported negative can cause a missed special-purpose or fact-specific notice; an unsupported positive would invent a filing.
Verification in progress. Safe approach: The reviewed current Chapter 82 formation statute and SOS workflow do not identify a routine newspaper-publication step, but absence from forms alone is not sufficient to publish a categorical statewide negative. Unresolved: Obtain explicit current Nevada Secretary of State or statutory confirmation before publishing a categorical formation-publication negative. Why the official evidence is insufficient: A material negative cannot be established solely from the absence of a publication step in the ordinary forms and formation provisions. Needed to resolve: Nevada Secretary of State or explicit Chapter 82 statutory confirmation. Risk if this is treated as settled: Inventing or categorically denying a publication duty.
Last verified: 2026-08-08
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Nevada Legislature and 1 more
View official sources (2)
Build and govern the board and membership structure
Six rules from Chapter 82 itself. The statutory board floor is one director or trustee rather than three, each one a natural person at least 18 years old, and the articles or bylaws may set a higher number. The required officer functions are a president or board chair, a secretary and a treasurer, and one person may hold more than one of those offices. The rest covers the member or nonmember choice, board procedure, corporate records with the inspection rights that attach to them, and the fiduciary and conflict standards that govern an interested transaction.
Every corporation must have a board with at least one director or trustee. Each director or trustee must be a natural person at least 18 years old. The Articles or bylaws may establish a higher fixed or variable number.
- Deadline
- At organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance; Nevada courts
- Frequency
- Continuous
- How to comply
- Elect or appoint directors under the Articles/bylaws and preserve current board records.
- Official form or portal
- Articles; bylaws; board records; initial/annual lists
Applies to: Every Chapter 82 corporation.
- Directors need not be members unless the Articles or bylaws require membership.
- A board below the statutory or governing-document minimum can impair valid corporate action and make public list filings inaccurate.
- Utah minimum number of directors required
- Montana minimum number of directors required
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82 — Nonprofit Corporations
View official source
The corporation must have a president or a chair of the board, a secretary and a treasurer. Officers must be natural persons, and the same person may hold two or more offices.
- Deadline
- Promptly after organization and continuously.
- Fee
- No state fee for appointment.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Appoint officers under the bylaws/board authority and keep officer records and public lists current.
- Official form or portal
- Bylaws; board resolutions; initial/annual lists
Applies to: Every Chapter 82 corporation.
- The governing documents may create additional offices or impose stricter separation of duties.
- Missing required officer functions or stale public-list information can violate Chapter 82 and impair operations.
- Oregon required officers required
- Utah required officers required
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82 — Nonprofit Corporations
View official source
A Chapter 82 corporation may have one or more classes of members or may have no members. In the absence of a membership provision, Chapter 82 does not force a donor, client or supporter into statutory membership.
- Deadline
- At formation and before actions that depend on member approval.
- Fee
- No state fee unless a filed charter provision must be amended.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous and event-triggered
- How to comply
- State membership rights in governing documents and maintain member records if the corporation has members.
- Official form or portal
- Articles; bylaws; membership ledger
Applies to: Chapter 82 nonprofit corporations at formation and whenever membership rights are created or changed.
- Informal supporters are not automatically statutory members merely because they participate in programs or donate.
- Using the wrong member/nonmember approval path can invalidate elections, amendments or fundamental transactions.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82 — Nonprofit Corporations
View official source
Use Chapter 82 and the Articles/bylaws for meeting notice, quorum, voting, written consent, communications participation and committee delegation; document material approvals in corporate records.
- Deadline
- At each board or committee action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Use meeting notices, minutes and written consents appropriate to the action.
- Official form or portal
- Bylaws; board minutes; written consents
Applies to: Directors, trustees and board committees.
- Reserved powers and any governing-document restrictions continue to apply to committees and written action.
- Defective approval procedures can make corporate action challengeable.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82 — Nonprofit Corporations
View official source
Maintain the corporate records required by Chapter 82, including governing documents, minutes or actions, accounting/ownership records as applicable, and make records available for lawful inspection under the statutory conditions.
- Deadline
- Continuously; inspection is request-driven.
- Fee
- No routine state filing fee.
- Responsible party
- Internal corporate governance; Nevada courts
- Frequency
- Continuous
- How to comply
- Maintain secure paper or electronic corporate records and document lawful inspection responses.
- Official form or portal
- Corporate record book; accounting system
Applies to: Every Chapter 82 corporation.
- Federal, tax, payroll, gaming and grant programs can impose additional retention requirements.
- Missing records can impair governance, audits, disputes, grants and legal inspection rights.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82 — Nonprofit Corporations
View official source
Directors and officers must follow Chapter 82 duties and use the statutory interested-transaction framework; disclose material interests, use disinterested approval where appropriate and document the decision.
- Deadline
- At each material fiduciary or conflict transaction.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance; Nevada courts
- Frequency
- Event-triggered
- How to comply
- Use disclosures, recusals, board minutes and valuation/comparability records appropriate to the transaction.
- Official form or portal
- Conflict disclosures; board minutes
Applies to: Directors, trustees and officers making corporate decisions or participating in interested transactions.
- Federal private-benefit and excess-benefit rules are separate federal tax issues.
- Improper interested transactions can be challenged and can expose fiduciaries or the corporation to remedies.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82 — Nonprofit Corporations
View official source
File initial/annual lists and maintain corporate status
Nevada files a list of officers and directors rather than an annual report, and the list is annual rather than biennial. Ten requirements sit here: the initial list that is separate from the articles and carries its own $50 fee, the annual list due on the last day of the anniversary month, the early filing and amended list rules, the $50 default penalty, revocation on its own statutory timing, ordinary reinstatement at $100 plus delinquent amounts inside the five consecutive year window, and what has to be analysed after that window closes. A Chapter 82 corporation is also excluded from the ordinary state business license, which is not the same as being free of local licensing.
File the Chapter 82 initial list at formation, unless an approved alternative due date applies. The list identifies the required officers and all directors and carries a separate $50 statutory list fee.
- Deadline
- With the Articles of Incorporation unless an approved alternative due date applies.
- Fee
- $50 initial-list fee, separate from the $50 Articles fee.
- Filing agency
- Nevada Secretary of State
- Frequency
- One time
- How to comply
- Submit the Initial List through the current SOS/SilverFlume list workflow with required names, titles and addresses.
- Official form or portal
- Initial List of Officers and Directors; SilverFlume where available
Applies to: A new domestic Chapter 82 nonprofit corporation.
- An amended initial list filed within the statutory 60-day window has separate treatment.
- Failure to file the required list causes default and the related penalty/status consequences.
- Idaho initial report not yet confirmed
- Florida initial report not required
Last verified: 2026-08-08
Official sources: Nevada Legislature and 4 more
View official sources (5)
File the annual list on or before the last day of the month in which the corporation’s anniversary date occurs, or the anniversary month of an approved alternative due date. The Chapter 82 annual-list fee is $50.
- Deadline
- On or before the last day of the applicable anniversary month each year.
- Fee
- $50 annual-list fee.
- Filing agency
- Nevada Secretary of State
- Frequency
- Annual
- How to comply
- File the Annual List through the current SOS/SilverFlume workflow.
- Official form or portal
- Annual List — Nonprofit; SilverFlume where available
Applies to: Domestic Chapter 82 nonprofit corporations after the initial list.
- This is annual, not biennial. The exact due month can be shifted only through an approved alternative due date.
- A delinquent list places the corporation in default and adds the statutory penalty; continued delinquency can lead to charter revocation.
- Utah annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-08-08
Official sources: Nevada Legislature and 4 more
View official sources (5)
Nevada permits an approved alternative list due date. A list filed more than 90 days before the applicable due date is treated under the incorporated statute as an amended list for the prior period rather than silently satisfying the next annual obligation.
- Deadline
- Event-triggered by alternative due date or early filing.
- Fee
- Ordinary annual list fee applies when the annual list is due; amended-list fees depend on the filing type.
- Filing agency
- Nevada Secretary of State
- Frequency
- Event-triggered
- How to comply
- Use the entity’s approved due-date record and current list workflow rather than assuming the incorporation month always controls.
- Official form or portal
- Annual/Amended List workflow
Applies to: A Chapter 82 corporation using an approved alternative due date or filing materially early.
- Do not calculate the next due date solely from an early filing date.
- Incorrect due-date assumptions can cause a corporation to miss the actual annual filing and enter default.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
Use the amended-list process rather than treating a changed board as a new annual filing. Nevada gives an amended initial list filed within 60 days of the initial list a no-additional-fee treatment under the incorporated provisions.
- Deadline
- When listed information changes; special no-fee branch within 60 days after the initial list.
- Fee
- Amended initial list within 60 days: no additional filing fee under the statutory branch; other amended-list fees follow current SOS rules.
- Filing agency
- Nevada Secretary of State
- Frequency
- Event-triggered
- How to comply
- File the current Amended List through the Secretary of State.
- Official form or portal
- Amended List — Nonprofit
Applies to: A Chapter 82 corporation whose listed officers/directors or related information changes.
- An amended list does not replace the next required annual list unless the statute expressly treats it as such.
- Stale officer/director information can create inaccurate public records and later filing problems.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 3 more
View official sources (4)
A corporation that neglects the required list enters statutory default and a $50 default penalty is added to the list obligation.
- Deadline
- Immediately upon failure to complete the required list obligation by the statutory due date.
- Fee
- $50 default penalty, in addition to the delinquent list fee and any other amounts lawfully due.
- Filing agency
- Nevada Secretary of State
- Frequency
- Event-triggered
- How to comply
- Cure through the current Secretary of State delinquency/list workflow before revocation.
- Official form or portal
- Delinquent Annual List / entity-status workflow
Applies to: A domestic Chapter 82 corporation that fails to file/pay the required list when due.
- Do not confuse the $50 default penalty with the separate $100 reinstatement fee after revocation.
- Continued default can progress to charter revocation and loss of active corporate status.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
Revocation is a later consequence of continued delinquency, not an automatic result on the annual-list due date. The incorporated statute uses the first day of the first anniversary of the month following the month in which the list was due.
- Deadline
- If default continues through the statutory revocation date.
- Fee
- No separate revocation filing fee; delinquent fees and penalties remain due.
- Filing agency
- Nevada Secretary of State
- Frequency
- Event-triggered
- How to comply
- Cure default before the statutory revocation date or use reinstatement/revival after revocation as available.
- Official form or portal
- Entity-status / reinstatement workflow
Applies to: A domestic Chapter 82 corporation that remains in default after missing its list.
- Foreign nonprofit forfeiture timing differs and must remain separate.
- Revocation terminates active charter status and triggers reinstatement/revival rules.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Ordinary reinstatement requires curing the statutory list/agent/declaration conditions, paying delinquent fees and penalties and paying the Chapter 82 $100 reinstatement fee. Reinstatement has statutory relation-back effect.
- Deadline
- After revocation and before the five-consecutive-year ordinary-reinstatement cutoff.
- Fee
- $100 reinstatement fee plus delinquent list fees, penalties and other required amounts.
- Filing agency
- Nevada Secretary of State
- Frequency
- Event-triggered
- How to comply
- Use the current SOS reinstatement workflow and satisfy the statutory cure items.
- Official form or portal
- Reinstatement / revival workflow
Applies to: A domestic Chapter 82 corporation whose charter has been revoked for less than five consecutive years and that qualifies for ordinary reinstatement.
- The five-year boundary matters; do not publish ordinary reinstatement as indefinitely available.
- Without reinstatement or another lawful revival path, the corporation remains revoked and cannot rely on active status.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 3 more
View official sources (4)
Ordinary reinstatement is not the correct path after the statutory five-year boundary. Chapter 82 separately provides renewal/revival procedures that must be tested against the corporation’s status and name.
- Deadline
- When revocation has lasted five consecutive years or more.
- Fee
- Fees depend on the applicable revival/renewal filing and delinquent amounts; no universal total is stated here.
- Filing agency
- Nevada Secretary of State
- Frequency
- Event-triggered
- How to comply
- Use the current SOS revival/renewal process and Chapter 82 conditions.
- Official form or portal
- Renewal / revival filing workflow
Applies to: A Chapter 82 corporation revoked for five consecutive years or longer.
- Name availability and historical status can affect revival.
- Using the wrong restoration procedure can leave the entity inactive despite payment or filing attempts.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
For Chapter 76 state-business-license purposes, an entity organized pursuant to Chapter 82 is excluded from the statutory definition of “business” and therefore is not subject to the ordinary Nevada state business-license requirement on that basis.
- Deadline
- At formation and whenever state business-license status is assessed.
- Fee
- No Chapter 76 state business-license fee for the Chapter 82 entity by reason of this exclusion.
- Filing agency
- Nevada Secretary of State
- Frequency
- Continuous
- How to comply
- Maintain Chapter 82 entity status and separately test local/activity licensing.
- Official form or portal
- State Business License Exemption FAQ; entity record
Applies to: A nonprofit corporation actually organized under NRS Chapter 82.
- This fact is Chapter-82-specific; foreign or differently organized nonprofit forms require their own analysis.
- Missing the Chapter 82 exclusion can cause an unnecessary state-license filing; overgeneralizing it can cause local or activity permits to be missed.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
The Chapter 76 annual exemption-certificate process used by other exempt businesses is not the mechanism that creates the Chapter 82 exclusion. A Chapter 82 corporation should not invent an annual state-business-license exemption declaration, while local and specialized licensing remain separate.
- Deadline
- At formation and annually when reviewing licenses; no Chapter 82 annual exemption-certificate filing is created by this exclusion.
- Fee
- No Chapter 82 annual state-business-license exemption-certificate fee.
- Filing agency
- Nevada Secretary of State
- Frequency
- Annual review; no separate Chapter 82 filing
- How to comply
- Rely on the Chapter 82 statutory exclusion and separately maintain any local/activity licenses.
- Official form or portal
- State Business License Exemption FAQ
Applies to: A Chapter 82 corporation relying on the statutory state-business-license exclusion.
- Charitable-solicitation exemption declarations under Chapter 82A are entirely separate and must not be confused with state-business-license exemptions.
- An invented annual state filing wastes effort; treating the exclusion as a blanket license exemption can cause local noncompliance.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Qualify and maintain a foreign nonprofit
Applies when a nonprofit incorporated in another state operates in Nevada. Chapter 80 qualification comes before doing business, and Chapter 80 separately lists activities that do not by themselves amount to doing business. Qualification is its own system: it does not answer whether the organization must register to solicit contributions, which is tested independently under Chapter 82A. A qualified foreign nonprofit then keeps its own lists current, faces its own default and reinstatement rules, and withdraws through its own filing.
A foreign corporation must qualify under Chapter 80 before doing business in Nevada. Chapter 80 separately lists activities that do not, by themselves, constitute doing business; solicitation registration under Chapter 82A must still be tested independently.
- Deadline
- Before beginning Nevada activity that constitutes doing business.
- Fee
- Qualification filing fee addressed separately in NV-F027.
- Filing agency
- Nevada Secretary of State
- Frequency
- Event-triggered
- How to comply
- File the current Foreign Corporation Qualification package with the Secretary of State and maintain a Nevada registered agent.
- Official form or portal
- Foreign (Non-Nevada) Corporation Qualification; SOS online filing as available
Applies to: A foreign nonprofit corporation considering Nevada activities beyond the statutory safe-harbor list.
- The statutory non-doing-business list is not an exemption from charitable-solicitation, tax, gaming, employment or local rules.
- Willful unqualified business activity can create fines and litigation disability.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
For a foreign nonprofit corporation without capital stock, Chapter 80 applies the same Secretary of State filing fee as a domestic nonprofit corporation; the current statutory domestic Articles fee is $50, producing a $50 qualification filing fee.
- Deadline
- Before doing business in Nevada.
- Fee
- $50 statutory qualification filing fee; initial-list fee is separate.
- Filing agency
- Nevada Secretary of State
- Frequency
- One time
- How to comply
- Submit the current Foreign Corporation Qualification filing, required home-jurisdiction records/certifications and Nevada registered-agent information through the SOS workflow.
- Official form or portal
- Foreign (Non-Nevada) Corporation Qualification; SilverFlume where available
Applies to: A foreign nonprofit corporation required to qualify in Nevada.
- The current operational package may request supporting home-state records; follow the current SOS form/portal for exact attachments.
- Failure to qualify can trigger statutory fines and inability to maintain an action until qualification.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 3 more
View official sources (4)
The foreign nonprofit Chapter 82 list system requires an initial list at qualification (or approved alternative due date) and annual lists by the last day of the applicable anniversary month, identifying required officers and directors. The list fee is $50.
- Deadline
- Initial list with qualification unless alternative due date; annual list by last day of applicable anniversary month.
- Fee
- $50 each initial/annual list.
- Filing agency
- Nevada Secretary of State
- Frequency
- Initial and annual
- How to comply
- Use the current foreign nonprofit list workflow and maintain required officer/director addresses.
- Official form or portal
- Foreign Initial/Annual List; SilverFlume where available
Applies to: A foreign nonprofit qualified to transact business in Nevada.
- An amended initial list within 60 days and very-early-list treatment have separate statutory rules.
- Failure to complete the annual list causes foreign-nonprofit default/forfeiture consequences.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 3 more
View official sources (4)
Foreign nonprofit default/forfeiture timing differs from the domestic revocation path. A missed foreign annual list adds a $50 penalty and can forfeit the right to transact business; reinstatement requires delinquent amounts plus a $100 reinstatement fee, is unavailable after five consecutive years under the ordinary path, and has statutory relation-back treatment.
- Deadline
- Upon missed foreign list; reinstatement before the five-consecutive-year cutoff.
- Fee
- $50 default penalty; $100 reinstatement fee plus delinquent list fees/penalties.
- Filing agency
- Nevada Secretary of State
- Frequency
- Event-triggered
- How to comply
- Cure through the current foreign reinstatement workflow and maintain registered-agent compliance.
- Official form or portal
- Foreign reinstatement workflow
Applies to: A qualified foreign nonprofit that misses its required list.
- Do not substitute the domestic one-year revocation timing for this foreign list-forfeiture system.
- Forfeiture removes current authority to transact business and can compound foreign-qualification risks.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Nevada can impose a statutory fine from $1,000 to $10,000, and the foreign corporation may not commence or maintain an action in Nevada until it qualifies. The unqualified status does not automatically invalidate contracts or prevent defenses.
- Deadline
- Triggered by doing business without required qualification.
- Fee
- $1,000–$10,000 statutory fine exposure; filing/cure costs are separate.
- Filing agency
- Nevada Secretary of State
- Responsible party
- Nevada Secretary of State; Nevada courts
- Frequency
- Event-triggered
- How to comply
- Qualify and cure status before commencing or maintaining an action; obtain case-specific advice if prior transactions are involved.
- Official form or portal
- Foreign qualification filing
Applies to: A foreign nonprofit that is required to qualify but willfully transacts business without qualification.
- The statutory doing-business test and safe harbors must be applied first.
- Overstating the consequence as automatic contract invalidity is incorrect; understating it can obscure substantial enforcement and litigation risk.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Use the foreign-corporation withdrawal process rather than domestic dissolution. Chapter 80 sets a $100 filing fee for withdrawal.
- Deadline
- When ending Nevada foreign authority after winding down applicable Nevada activity.
- Fee
- $100 statutory withdrawal filing fee.
- Filing agency
- Nevada Secretary of State
- Frequency
- One time
- How to comply
- File the current foreign withdrawal record and separately close charity, tax, employer, gaming, advocacy and local accounts that exist.
- Official form or portal
- Foreign Corporation Withdrawal filing
Applies to: A foreign nonprofit ending its authority to transact business in Nevada.
- A foreign corporation dissolving in its home jurisdiction should also follow any Nevada-specific filing path required by current SOS procedures.
- Leaving foreign authority open can create continuing list/status obligations; withdrawal alone does not close other regulatory systems.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Register fundraising, exemptions and solicitation disclosures
Twenty requirements, and the reason there are twenty is that Nevada keeps four things apart. Registration under Chapter 82A generally comes before solicitation. A registration exemption is a second question, and the narrow low volume exemption counts persons solicited, fewer than 15 of them, never gifts or dollars. An exempt organization still files a declaration of exemption before soliciting and renews it annually, which is a third question. The solicitation disclosures are a fourth, with their own exemptions and their own electronic media rules. Two entries in this group remain VERIFICATION IN PROGRESS rather than answered by inference.
Chapter 82A defines a charitable organization broadly by charitable solicitation/status/purpose, while excluding bona fide religious purposes within the statutory definition. Determine Chapter 82A status before fundraising.
- Deadline
- Before soliciting charitable contributions in Nevada.
- Fee
- No separate definition fee.
- Filing agency
- Nevada Secretary of State
- Frequency
- Event-triggered
- How to comply
- Apply the Chapter 82A definitions to the organization and planned appeal before selecting registration or exemption treatment.
- Official form or portal
- Charitable Solicitation Registration Statement / current SOS charitable workflow
Applies to: Organizations and persons considering charitable solicitation in or directed into Nevada.
- Religious-purpose treatment, exemptions and disclosure exemptions have their own statutory conditions and should not be collapsed.
- Using the wrong scope conclusion can lead to unregistered solicitation or unnecessary filings.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Nevada defines solicitation to include multiple communication methods, including electronic communications, and reaches qualifying requests directed from outside Nevada to persons located in Nevada.
- Deadline
- Before launching the solicitation channel.
- Fee
- No separate channel fee.
- Filing agency
- Nevada Secretary of State
- Frequency
- Event-triggered
- How to comply
- Apply the Chapter 82A solicitation definition and then test registration/exemption and disclosure duties.
- Official form or portal
- Current charitable-solicitation workflow
Applies to: A charitable organization using in-person, mail, phone, email, web or other interstate/electronic fundraising methods.
- This fact does not create a universal internet nexus rule beyond the statutory solicitation definition and the actual location of the solicited person.
- Assuming online or out-of-state fundraising is automatically outside Nevada can create an unregistered solicitation risk.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82A — Solicitations by Charitable Organizations
View official source
A charitable organization may not solicit contributions in Nevada, or have them solicited on its behalf, unless it is registered with the Secretary of State, subject to NRS 82A.110.
- Deadline
- Before solicitation begins.
- Fee
- No separate Chapter 82A registration fee is stated here beyond the entity/list filing charges that may apply; penalties for noncompliance are separate.
- Filing agency
- Nevada Secretary of State
- Frequency
- Initial, then annual maintenance
- How to comply
- File the charitable-solicitation registration information through the current SOS charitable-organization workflow.
- Official form or portal
- Charitable Solicitation Registration Statement; SOS charitable-organizations workflow
Applies to: A charitable organization that will solicit contributions in Nevada and is not within a statutory registration exemption.
- Registration exemption and exemption declaration are separate decisions; an exempt charity may still have a declaration filing.
- Unregistered solicitation can trigger default penalties, civil penalties, cease-and-desist relief and status consequences after notice.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
A listed entity supplies the required charitable-organization information and financial report with its initial list and each annual list; if omitted, it must complete the charitable filing before solicitation and maintain it with subsequent list cycles.
- Deadline
- With the initial list and each annual list, or before solicitation if the information was not supplied with the list.
- Fee
- Entity list fees remain the Chapter 82 list fees; no separate charity fee is stated here.
- Filing agency
- Nevada Secretary of State
- Frequency
- Initial and annual
- How to comply
- Use the current integrated SOS charitable/list workflow rather than treating corporate list and charity registration as the same legal duty.
- Official form or portal
- Initial/Annual List plus Charitable Solicitation Registration Statement
Applies to: A Chapter 82 corporation subject to Chapter 82A registration and already filing an initial/annual entity list.
- The corporate list and charitable registration remain distinct legal systems despite operational integration.
- Failure to maintain charity data can produce Chapter 82A penalties even if the corporate entity exists.
- California charity registration renewal required
- Indiana charity registration renewal required in some cases
Last verified: 2026-08-08
Official sources: Nevada Legislature and 4 more
View official sources (5)
A non-list charitable organization registers before solicitation and renews on or before the last day of the anniversary month of its initial charitable filing.
- Deadline
- Before solicitation initially; annually by the last day of the anniversary month of initial registration.
- Fee
- No universal fee separately stated here; applicable penalties are separate.
- Filing agency
- Nevada Secretary of State
- Frequency
- Annual
- How to comply
- Use the current SOS charitable-organizations filing workflow.
- Official form or portal
- Charitable Solicitation Registration Statement
Applies to: A charitable organization subject to Chapter 82A registration that does not file an initial/annual list under a Nevada entity statute.
- Do not substitute the Chapter 82 corporate anniversary month if the organization is not in the entity-list system.
- Missing the annual filing can trigger Chapter 82A delinquency and enforcement.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
The Chapter 82A registration system requires a financial report for the most recently completed fiscal year as part of the charitable registration/annual filing.
- Deadline
- With the applicable initial/annual charity filing.
- Fee
- No separate financial-report fee stated.
- Filing agency
- Nevada Secretary of State
- Frequency
- Initial and annual
- How to comply
- Submit the required financial information through the current SOS charitable filing.
- Official form or portal
- Charitable Solicitation Registration Statement / financial report
Applies to: A charitable organization subject to Chapter 82A registration and not relying on the new-organization estimate branch.
- A Form 990 may be accepted instead under the statutory option; newly formed organizations have a good-faith estimate branch.
- Incomplete financial reporting can make the registration deficient and expose the organization to Chapter 82A default/enforcement.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Nevada authorizes the Secretary of State to accept Form 990, with the required schedules except donor-identifying schedules, in place of the state financial report.
- Deadline
- With the applicable initial/annual charitable filing.
- Fee
- $0 separate state fee stated for the Form 990 substitution.
- Filing agency
- Nevada Secretary of State
- Frequency
- Initial and annual
- How to comply
- Submit the accepted Form 990 materials through the current SOS charity workflow and exclude donor schedules as permitted by statute.
- Official form or portal
- Form 990 submission path in charitable workflow
Applies to: A registered charitable organization that has filed a federal Form 990 suitable for the statutory substitution.
- Acceptance is a statutory option administered by the Secretary of State; it is not a statement that every charity must have a Form 990.
- Submitting incomplete or prohibited donor material can create filing defects or unnecessary disclosure.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Where the organization does not yet have the usual completed fiscal-year report/Form 990, Chapter 82A permits good-faith estimates of the required financial information.
- Deadline
- With the initial charitable filing when the new-organization conditions apply.
- Fee
- No separate fee stated.
- Filing agency
- Nevada Secretary of State
- Frequency
- One time or until ordinary financial reporting becomes available
- How to comply
- Provide the required good-faith estimates through the current charitable registration workflow.
- Official form or portal
- Charitable Solicitation Registration Statement
Applies to: A charitable organization formed within the statutory new-organization period and lacking the completed-year information or Form 990 contemplated by Chapter 82A.
- Use this branch only when the statutory new-organization conditions are actually met.
- Unsupported estimates or failure to transition to ordinary reporting can create inaccurate public filings.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82A — Solicitations by Charitable Organizations
View official source
The registration information filed under Chapter 82A is generally available as a public record, while the Form 990 substitution excludes donor-identifying schedules from the required filing set.
- Deadline
- Before submitting charitable-registration information.
- Fee
- No separate fee.
- Filing agency
- Nevada Secretary of State
- Frequency
- Continuous
- How to comply
- Review the filing for appropriate public information and avoid submitting donor schedules not required by the statute.
- Official form or portal
- SOS charitable filing record
Applies to: Organizations filing Chapter 82A registration information.
- Other confidentiality laws can apply to specific records; this fact is limited to the Chapter 82A filing posture.
- Unnecessary submission of sensitive information can create avoidable public disclosure.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82A — Solicitations by Charitable Organizations
View official source
One NRS 82A.110 registration exemption applies when the organization’s only solicitations in the year are to fewer than 15 persons. The metric is persons solicited, not number of gifts and not a dollar threshold.
- Deadline
- Before relying on the exemption and before solicitation.
- Fee
- No registration fee; declaration filing duty remains separate.
- Filing agency
- Nevada Secretary of State
- Frequency
- Annual test
- How to comply
- Count persons solicited under the statutory metric, then file the required exemption declaration before solicitation and annually thereafter.
- Official form or portal
- Exemption From Charitable Solicitation Registration Statement
Applies to: A charitable organization whose only solicitations during the year may fit the low-volume branch.
- The exemption applies only when the year’s solicitations fit the statutory branch; other solicitation categories require their own analysis.
- Using a contribution-count or dollar threshold can cause an invalid exemption claim and unregistered solicitation.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
Nevada separately exempts specified relative solicitations, qualifying appeals for a named person or immediate family where proceeds directly benefit them, and specified alumni-association solicitations.
- Deadline
- Before relying on the exemption and before solicitation.
- Fee
- No registration fee; declaration filing duty remains separate.
- Filing agency
- Nevada Secretary of State
- Frequency
- Annual test
- How to comply
- Match the solicitation to the exact statutory exemption category and preserve documentation of the conditions.
- Official form or portal
- Exemption From Charitable Solicitation Registration Statement
Applies to: A charitable organization whose only solicitations during the year fit one of the other enumerated exemption categories.
- Do not merge these categories with the fewer-than-15-person branch; each has different conditions.
- Overbroad use of an exemption can leave the charity unregistered.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
An organization that is exempt from charitable registration under NRS 82A.110 must still file a declaration of exemption with the Secretary of State before solicitation.
- Deadline
- Before solicitation.
- Fee
- No separate fee confirmed for the declaration itself.
- Filing agency
- Nevada Secretary of State
- Frequency
- Initial exemption declaration
- How to comply
- File the current Exemption From Charitable Solicitation Registration Statement through the SOS charitable workflow.
- Official form or portal
- Exemption From Charitable Solicitation Registration Statement
Applies to: A charitable organization claiming a registration exemption under NRS 82A.110.
- The declaration is not the same as registration and does not eliminate solicitation-disclosure duties when those apply.
- Soliciting without the required declaration can expose an otherwise exempt organization to Chapter 82A noncompliance.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 4 more
View official sources (5)
The exemption declaration is not a one-time filing. Nevada requires the exempt organization to file the declaration annually thereafter while relying on the exemption.
- Deadline
- Annually after the initial declaration under the current SOS charitable cycle.
- Fee
- No separate fee confirmed for the declaration itself.
- Filing agency
- Nevada Secretary of State
- Frequency
- Annual
- How to comply
- Use the current SOS Certification/Declaration of Exemption workflow each year.
- Official form or portal
- Exemption From Charitable Solicitation Registration Statement
Applies to: A charitable organization continuing to rely on an NRS 82A.110 registration exemption in later years.
- Annual declaration is separate from an annual corporate list and from any solicitation disclosure.
- Failure to renew can leave the charity without the required exemption declaration even though its solicitation type remains within an exemption.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 3 more
View official sources (4)
Covered solicitations must provide the organization’s legal name, the required address/contact information, the purpose of the solicitation and the required tax-deductibility statement.
- Deadline
- At or before the covered solicitation in the manner required by the statute.
- Fee
- No filing fee.
- Filing agency
- Nevada Secretary of State
- Frequency
- Per solicitation
- How to comply
- Include the statutory disclosure in the solicitation medium and maintain support for the stated charitable purpose/use.
- Official form or portal
- Solicitation copy, mail piece, email, website or other appeal
Applies to: A charitable solicitation within NRS 82A.200 and not within an NRS 82A.210 disclosure exemption.
- Exact address/contact treatment differs depending on registration status and the available statutory alternatives.
- Missing or misleading disclosures can create Chapter 82A violations and consumer-protection/enforcement exposure.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82A — Solicitations by Charitable Organizations
View official source
Nevada applies the Chapter 82A disclosure duty to electronic solicitation. For covered non-email electronic media, the statute permits specified information through a conspicuous hyperlink while preserving the required tax statement; broadcast timing is separately addressed.
- Deadline
- At the covered electronic solicitation or before the contribution commitment as required.
- Fee
- No filing fee.
- Filing agency
- Nevada Secretary of State
- Frequency
- Per solicitation
- How to comply
- Build the required information into the email/page/device flow or permitted conspicuous link and preserve the tax statement.
- Official form or portal
- Email, website, electronic solicitation page/device
Applies to: A charitable organization soliciting by email, website or another electronic medium/device.
- Apply the exact statutory medium-specific rule; this fact does not authorize concealment or post-payment disclosure.
- Treating a web link as a blanket substitute for all required disclosures can produce a deficient solicitation.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82A — Solicitations by Charitable Organizations
View official source
Nevada separately exempts specified solicitations from the disclosure rule, including certain low-volume/relative/alumni appeals, public broadcasters, qualifying churches, incidental de minimis charitable promotions, direct sales of reasonably proportionate goods/services and certain grant/contract requests.
- Deadline
- Before omitting the NRS 82A.200 disclosure.
- Fee
- No fee.
- Filing agency
- Nevada Secretary of State
- Frequency
- Per solicitation or campaign
- How to comply
- Match the activity to the exact NRS 82A.210 category and document the conditions.
- Official form or portal
- Solicitation records
Applies to: Solicitations potentially fitting an NRS 82A.210 disclosure exemption.
- Registration, registration exemption, exemption declaration and disclosure are four separate decision paths.
- Using a registration exemption as if it were automatically a disclosure exemption can cause missing mandatory disclosures.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82A — Solicitations by Charitable Organizations
View official source
Chapter 82A uses entity-list default treatment for listed entities and a $50 default penalty for certain non-list charitable filings. If the violation remains uncured for 90 days after written notice, the Secretary of State may impose a civil penalty up to $1,000 and issue a cease-and-desist order, with additional status/referral consequences for continued noncompliance.
- Deadline
- Cure immediately; 90-day escalation period runs after written notice under the statute.
- Fee
- $50 non-list default penalty where applicable; civil penalty up to $1,000 after statutory notice/cure period; entity-list penalties apply to listed entities.
- Filing agency
- Nevada Secretary of State
- Responsible party
- Nevada Secretary of State; Nevada Attorney General
- Frequency
- Event-triggered
- How to comply
- Use the current SOS cure process and comply with any written order.
- Official form or portal
- SOS charitable/entity delinquency workflow
Applies to: A charitable organization that fails to make a required Chapter 82A filing or comply with an enforcement order.
- Do not describe the 90 days as the original filing deadline; it is an enforcement-escalation period after notice.
- Continued noncompliance can lead to cease-and-desist relief, civil penalties, charter/right-to-transact consequences and Attorney General referral.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82A — Solicitations by Charitable Organizations
View official source
Current Chapter 82A requires financial reporting and can accept Form 990, but the reviewed current official sources do not establish one universal statewide CPA review/audit threshold for every ordinary charity.
- Deadline
- No universal CPA threshold confirmed.
- Fee
- No universal fee confirmed.
- Filing agency
- Nevada Secretary of State
- Frequency
- Not established
- How to comply
- Comply with the verified Chapter 82A financial report/Form 990 rules and separately test any program, contract, grant or other audit requirement.
- Official form or portal
- Charitable Solicitation Registration Statement / financial report
Applies to: Ordinary Nevada charitable organizations subject to Chapter 82A financial reporting.
- Grant, federal, contract and specialized-program audits are outside this statewide Chapter 82A conclusion.
- Inventing a threshold can cause unnecessary audit expense or understate a program-specific requirement.
Verification in progress. Safe approach: Current Chapter 82A requires financial reporting and can accept Form 990, but the reviewed current official sources do not establish one universal statewide CPA review/audit threshold for every ordinary charity. Unresolved: Confirm with the Nevada Secretary of State whether any current rule outside the reviewed Chapter 82A text imposes a universal CPA review/audit threshold. Why the official evidence is insufficient: No current official Nevada source reviewed states a universal ordinary-charity CPA review or audit threshold that can safely be encoded statewide. Needed to resolve: Nevada Secretary of State / current Chapter 82A financial-report instructions. Risk if this is treated as settled: Publishing a nonexistent universal CPA threshold or omitting a real one.
- California audit and financial statements required in some cases
- Idaho audit and financial statements required in some cases
Last verified: 2026-08-08
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Nevada Legislature and 1 more
View official sources (2)
The reviewed Chapter 82A sources regulate the charitable organization and solicitation, but they do not safely establish one modern statewide role taxonomy or registration rule covering every paid fundraising/platform model.
- Deadline
- Before engaging the paid fundraiser/platform arrangement.
- Fee
- No universal Nevada role fee confirmed.
- Filing agency
- Nevada Secretary of State
- Responsible party
- Nevada Secretary of State; Nevada Attorney General
- Frequency
- Contract/event-triggered
- How to comply
- Classify the actual activities under current Chapter 82A, Chapter 599B if telephone solicitation is involved, contracts and any other applicable official rule before assigning a filing.
- Official form or portal
- Current SOS charitable workflow; contract; platform terms
Applies to: A charity using a professional fundraiser, fundraising consultant, online platform, crowdfunding service, payment processor or commercial cause-marketing arrangement.
- Do not treat a payment processor, crowdfunding host, consultant, solicitor and commercial co-venturer as interchangeable without current Nevada authority.
- Inventing a role can create false registrations; omitting a real activity-specific duty can expose the charity and vendor to enforcement.
Verification in progress. Safe approach: The reviewed Chapter 82A sources regulate the charitable organization and solicitation, but they do not safely establish one modern statewide role taxonomy or registration rule covering every paid fundraising/platform model. Unresolved: Obtain current Nevada Secretary of State/Attorney General confirmation for the specific paid-fundraising or platform model before publishing a categorical role rule. Why the official evidence is insufficient: Material role classification depends on conduct, and the reviewed current official Nevada sources do not provide a complete modern platform/fundraiser taxonomy. Needed to resolve: Nevada Secretary of State / Nevada Attorney General or enacted modern fundraising-platform statute/regulation. Risk if this is treated as settled: Misclassifying consultants/platforms and inventing registration, bond or reporting duties.
Last verified: 2026-08-08
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Nevada Legislature and 3 more
View official sources (4)
Nevada Chapter 599B has its own telephone-solicitation definitions, seller/salesperson rules and donation-related exemptions. The statute includes transaction-specific exemptions, including specified small-donation/premium branches and an exemption tied to a charitable organization approved/registered to conduct a Chapter 462 lottery.
- Deadline
- Before beginning a covered telephone solicitation campaign.
- Fee
- Registration, bond or other costs depend on whether the specific seller/salesperson is within Chapter 599B; no universal charity fee is stated here.
- Filing agency
- Nevada Secretary of State
- Responsible party
- Nevada Secretary of State and other Chapter 599B enforcement authorities
- Frequency
- Campaign/event-triggered
- How to comply
- Analyze the call script, consideration/donation model, organization status and statutory exemptions before using any Chapter 599B registration path.
- Official form or portal
- Applicable Chapter 599B seller/salesperson filings if triggered
Applies to: A charity or vendor soliciting donations by telephone.
- The exact result is transaction-specific; this fact does not say every charitable call requires seller registration or that every donation is exempt.
- Assuming Chapter 82A registration alone resolves telephone solicitation can leave separate Chapter 599B violations.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Protect charitable assets and handle Attorney General oversight
Current NRS 82.536 gives the Attorney General a defined role for corporations for public benefit and for corporations holding charitable trust assets. The official code also displays a separate version of that section effective July 1, 2027, and that future version is not current law and is not applied here. The judicial dissolution role and the duty to preserve restricted and charitable assets while winding up are separate from ordinary Secretary of State procedure.
The current version of NRS 82.536 authorizes Attorney General examination and enforcement concerning charitable trusts, public/charitable purposes and related statutory compliance.
- Deadline
- Current through June 30, 2027; event-triggered by the statute and Attorney General action.
- Fee
- No routine filing fee stated.
- Filing agency
- Nevada Attorney General
- Frequency
- Continuous/event-triggered
- How to comply
- Maintain governing and restricted-asset records and respond lawfully to Attorney General examination or enforcement.
- Official form or portal
- Corporate/charitable asset records
Applies to: Corporations for public benefit and Chapter 82 corporations holding assets in charitable trust within the current NRS 82.536 scope.
- Apply the public-benefit/charitable-trust scope precisely; do not extend the provision to every asset of every Chapter 82 corporation without the statutory trigger.
- Failure to comply can lead to Attorney General proceedings and other Chapter 82 remedies.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82 — Nonprofit Corporations
View official source
Nevada has a separately labeled NRS 82.536 version effective July 1, 2027 that adds restrictions concerning use and maintenance of identifying information about specified donors, members, supporters and volunteers. It is future law as of the 2026 research date.
- Deadline
- Effective July 1, 2027.
- Fee
- No routine fee stated.
- Filing agency
- Nevada Attorney General
- Frequency
- Future transition
- How to comply
- Monitor the effective date and update policies/production rules only when the future version becomes operative.
- Official form or portal
- Future-effective NRS 82.536 text
Applies to: Chapter 82 corporations and implementation systems tracking future statutory changes.
- The current through-June-30-2027 version remains controlling before the effective date.
- Applying the future version early would misstate current 2026 law; ignoring it after effectiveness could miss new information-handling duties.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82 — Nonprofit Corporations
View official source
Nevada gives the Attorney General authority to seek judicial dissolution in specified public-benefit circumstances; ordinary Secretary of State dissolution filing does not eliminate that oversight.
- Deadline
- Event-triggered by the statutory grounds.
- Fee
- Court and legal costs vary; no routine filing fee stated here.
- Filing agency
- Nevada Attorney General
- Responsible party
- Nevada Attorney General; Nevada courts
- Frequency
- Event-triggered
- How to comply
- Evaluate Attorney General/court involvement before fundamental action when the statutory public-benefit grounds are implicated.
- Official form or portal
- Court proceeding; Attorney General process
Applies to: A corporation for public benefit or other Chapter 82 corporation within the Attorney General’s statutory dissolution authority.
- This is not a routine filing required for every voluntary dissolution.
- Ignoring the Attorney General path can leave charitable-purpose and asset issues unresolved.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82 — Nonprofit Corporations
View official source
Dissolution does not free restricted assets for unrestricted private distribution. Winding up and asset disposition must follow Chapter 82, governing restrictions, donor restrictions and applicable public-benefit/charitable-trust rules.
- Deadline
- During dissolution and winding up before final distribution.
- Fee
- No separate asset-rule fee; corporate dissolution filing fee is separate.
- Filing agency
- Nevada Attorney General
- Responsible party
- Nevada Attorney General; Nevada courts; internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Inventory restrictions, satisfy liabilities and distribute remaining assets only through a lawful restricted/charitable path.
- Official form or portal
- Dissolution plan; asset records; board/member approvals
Applies to: A dissolving Chapter 82 corporation holding restricted, charitable-purpose or public-benefit assets.
- Specific restricted gifts, trusts, contracts and court orders can require more detailed analysis.
- Improper distribution can expose fiduciaries and the corporation to Attorney General/court remedies.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82 — Nonprofit Corporations
View official source
Handle Nevada sales/use and business-tax systems
Federal section 501(c) status settles none of this. Nevada sales and use tax exemption is application based: a qualifying religious, charitable or educational organization applies to the Department of Taxation, the exemption letter lasts five years, and the Department gives at least 90 days notice before it expires. The 2025 amendments are current law from July 1, 2025. Commerce Tax and Modified Business Tax are separate systems with their own exclusions, and the Chapter 82 Commerce Tax exclusion is tested before the general revenue threshold rather than after it. Nevada imposes no corporate income tax and no franchise tax, so there is no state return to invent for federally unrelated business income.
Federal section 501(c) status alone does not create Nevada sales/use-tax exemption. A qualifying religious, charitable or educational organization must apply to the Nevada Department of Taxation and receive an exemption letter.
- Deadline
- Before claiming Nevada nonprofit sales/use-tax exemption on covered transactions.
- Fee
- No application fee stated in the reviewed current statute/form.
- Filing agency
- Nevada Department of Taxation
- Frequency
- Initial application; renewal addressed separately
- How to comply
- Apply through My Nevada Tax using the current Religious, Charitable, Educational exemption workflow and provide the Department’s required supporting records.
- Official form or portal
- REV-F005 Application for Sales/Use Tax Exemption; My Nevada Tax
Applies to: A nonprofit organization seeking exemption on qualifying Nevada sales/use-tax transactions.
- The state qualification standards differ from federal recognition and must be independently satisfied.
- Claiming exemption without Department approval can create tax, interest and penalty exposure.
- Utah sales tax when you buy required
- Mississippi sales tax when you buy required
Last verified: 2026-08-08
Official sources: Nevada Legislature and 3 more
View official sources (4)
Current NRS 372.3261 requires the organization to fit the statutory religious, charitable or educational purpose tests and common conditions, including no private inurement, operation not for profit, limits on substantial political-principle/legislative advocacy, no candidate intervention, and Nevada use of exempt purchases in furtherance of the qualifying purpose.
- Deadline
- At application and continuously while claiming the exemption.
- Fee
- No separate fee stated.
- Filing agency
- Nevada Department of Taxation
- Frequency
- Continuous
- How to comply
- Align governing documents, operations and use of exempt purchases with NRS 372.3261 and the Department’s current application.
- Official form or portal
- REV-F005 Application for Sales/Use Tax Exemption
Applies to: A nonprofit applying for or maintaining Nevada charitable sales/use-tax exemption.
- The exact charitable-purpose determination is state-specific; federal recognition is evidence but not a substitute for the Nevada test.
- Failure to satisfy or continue the statutory standards can cause denial or loss of exemption and tax liability.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 3 more
View official sources (4)
The current Department application requests governing documents and financial information and may request information about charitable activities, fundraisers, goals and a business or strategic plan so the Department can evaluate the Nevada statutory criteria.
- Deadline
- With the exemption application.
- Fee
- No application fee stated on the reviewed current form.
- Filing agency
- Nevada Department of Taxation
- Frequency
- Initial and renewal as requested
- How to comply
- Submit the current RCE application through the Department’s current filing channel and answer the requested organizational/operational questions.
- Official form or portal
- REV-F005 Application for Sales/Use Tax Exemption; My Nevada Tax
Applies to: A religious, charitable or educational nonprofit applying for Nevada sales/use-tax exemption.
- Use the current V2025.1 form/current portal; do not rely on older pre-2025 criteria.
- An incomplete application can delay or prevent issuance of the exemption letter.
Last verified: 2026-08-08
Official sources: Nevada Department of Taxation and 4 more
View official sources (5)
The exemption letter expires five years after the Department issues it.
- Deadline
- Five years after the letter’s issuance date.
- Fee
- No renewal fee stated in the reviewed current statute.
- Filing agency
- Nevada Department of Taxation
- Frequency
- Every five years if exemption is maintained
- How to comply
- Track the issuance/expiration date and use the Department renewal process before expiration.
- Official form or portal
- Nevada sales/use-tax exemption letter; renewal application
Applies to: A nonprofit that has received a Nevada Department of Taxation exemption letter.
- Do not substitute the IRS determination-letter date for the Nevada letter issuance date.
- An expired letter can prevent valid reliance on the nonprofit exemption for later transactions.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
At least 90 days before expiration, the Department must notify the organization of the expiration date. The organization may renew for another five years by filing the Department’s renewal application.
- Deadline
- Department notice at least 90 days before expiration; renewal before the current letter expires to avoid a gap.
- Fee
- No renewal fee stated in the reviewed current statute.
- Filing agency
- Nevada Department of Taxation
- Frequency
- Every five years
- How to comply
- Follow the Department renewal notice/application and preserve proof of renewed approval.
- Official form or portal
- Exemption-letter renewal workflow
Applies to: A nonprofit holding a Nevada sales/use-tax exemption letter.
- The 90-day rule is the Department’s notice duty, not a statement that a renewal filed exactly 90 days before expiration is always timely.
- Failing to renew can create a gap in exemption documentation and taxable-purchase exposure.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
AB 535 amended the nonprofit exemption criteria/process effective July 1, 2025. Current codified NRS 372.3261 and 372.348 control as of the 2026 research date.
- Deadline
- Current since July 1, 2025.
- Fee
- No separate transition fee.
- Filing agency
- Nevada Department of Taxation
- Responsible party
- Nevada Department of Taxation; Nevada Legislature
- Frequency
- Current transition
- How to comply
- Use current codified law and current Department form/FAQ; recheck older guidance before using it operationally.
- Official form or portal
- Current RCE application; current Department FAQ
Applies to: Nevada nonprofit sales/use-tax exemption applicants and implementation systems.
- Older official material remains usable only to the extent it does not conflict with current statute.
- Using pre-amendment criteria can cause incorrect approval, denial or publication guidance.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 3 more
View official sources (4)
To claim the exemption on a purchase, the organization provides its exemption letter to the retailer, and the property must be used in Nevada in furtherance of the qualifying religious, charitable or educational purpose.
- Deadline
- At each qualifying purchase and throughout the exempt use of the property.
- Fee
- No separate transaction fee.
- Filing agency
- Nevada Department of Taxation
- Frequency
- Per transaction
- How to comply
- Give the retailer the exemption-letter documentation and maintain purchase/use records.
- Official form or portal
- Nevada sales/use-tax exemption letter
Applies to: A nonprofit with a current Nevada sales/use-tax exemption letter making qualifying purchases.
- Contractors and other separate purchasers do not automatically inherit the organization’s exemption.
- Improper use or unsupported exemption claims can create purchaser tax liability.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Nevada law contains nonprofit transaction exemptions, but a nonprofit must still analyze the actual sale, its exemption conditions and ordinary seller/retailer duties instead of assuming every nonprofit sale is tax-free because the organization has an exemption letter.
- Deadline
- Before making recurring or material sales and when registering applicable sales-tax accounts.
- Fee
- Seller registration/return costs and tax depend on the transaction; no universal nonprofit seller fee stated here.
- Filing agency
- Nevada Department of Taxation
- Frequency
- Transaction/periodic
- How to comply
- Determine whether the sale itself is exempt under NRS 372.326 and current Department rules; otherwise use the Department’s seller registration/return process.
- Official form or portal
- Nevada tax registration/return workflow; My Nevada Tax
Applies to: A nonprofit selling tangible personal property or otherwise acting as a Nevada retailer.
- Purchaser-side exemption, seller-side exemption and contractor transactions are separate decisions.
- Failure to collect/remit tax on taxable sales can create tax, interest and penalty liability.
- Idaho sales tax when you sell required in some cases
- Kentucky sales tax when you sell required
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
The Commerce Tax definition excludes both qualifying section 501(c) nonprofit organizations and business entities organized under Chapters 82 or 84. An ordinary Chapter 82 charity therefore does not become a Commerce Tax filer merely because revenue exceeds the general $4 million threshold.
- Deadline
- At tax-registration review and whenever organizational form changes.
- Fee
- No Commerce Tax filing/payment merely because a Chapter 82 exempt entity exceeds the general threshold.
- Filing agency
- Nevada Department of Taxation
- Frequency
- Continuous
- How to comply
- Do not register/file as a taxable Commerce Tax business entity solely on revenue; use the Department exempt-status process only when needed for an account already present.
- Official form or portal
- Commerce Tax exempt-status workflow if applicable
Applies to: An ordinary nonprofit corporation organized under NRS Chapter 82, and separately a qualifying section 501(c) nonprofit.
- A separate subsidiary, related entity or differently organized operation must be analyzed on its own status.
- Applying the general threshold before the entity exclusion can invent a tax filing; ignoring a change in entity status can miss a later duty.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
Nevada Modified Business Tax excludes qualifying nonprofit organizations; nonprofit status does not eliminate separate unemployment, workers compensation, federal payroll or new-hire duties.
- Deadline
- At employer tax registration and while the nonprofit qualification remains in effect.
- Fee
- No Modified Business Tax for a qualifying excluded nonprofit organization.
- Filing agency
- Nevada Department of Taxation
- Frequency
- Continuous
- How to comply
- Document the qualifying nonprofit status and avoid unnecessary MBT filing while separately registering for employer systems that do apply.
- Official form or portal
- Department of Taxation employer account guidance
Applies to: An employer that qualifies as a nonprofit organization under the Modified Business Tax statute.
- The statutory nonprofit definition is tied to qualifying federal §501(c) status; a nonqualifying related entity requires separate analysis.
- Treating MBT exemption as universal payroll-law exemption can cause missed UI/WC/federal duties.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Nevada does not impose a corporate income tax or franchise tax. Accordingly, an ordinary Chapter 82 charity does not apply for a Nevada corporate-income/franchise exemption or file a Nevada corporate-income return merely because it has income that is treated as unrelated business income for federal purposes. Commerce Tax, sales/use tax and other Nevada taxes are separate systems.
- Deadline
- At tax-registration review and whenever the organization's activities or entity structure change.
- Fee
- No Nevada corporate-income/franchise tax filing fee exists because Nevada does not impose those taxes; other state taxes may apply separately.
- Filing agency
- Nevada Governor’s Office of Economic Development
- Responsible party
- Nevada Governor's Office of Economic Development; Nevada Department of Taxation
- Frequency
- Continuous
- How to comply
- Do not create a Nevada corporate-income/franchise account for the ordinary Chapter 82 charity; separately test Commerce Tax, sales/use tax and any activity-specific tax.
- Official form or portal
- No Nevada corporate-income/franchise return for the ordinary Chapter 82 charity
Applies to: An ordinary Nevada Chapter 82 charitable corporation evaluating state corporate-income, franchise-tax or state UBTI-return obligations.
- A separately organized taxable affiliate or another state's income-tax nexus requires its own analysis.
- Inventing a corporate-income/franchise exemption or UBTI return would create a nonexistent state filing; ignoring other Nevada taxes would create a different compliance error.
Last verified: 2026-08-08
Official sources: Nevada Governor's Office of Economic Development and 2 more
View official sources (3)
Claim and maintain property-tax exemption
Applies when the organization owns property in Nevada. Property tax exemption is a third application again, separate from sales and use tax and separate from federal status, and it is administered by the county assessor rather than by a state agency. The initial organizational claim on real property is due on or before June 15, with an exact branch for property acquired after June 15 and before July 1 that allows filing on or before July 5.
Nevada property-tax exemption for charitable corporations depends on the statutory ownership/use conditions. Property used for business/profit, residence or other nonqualifying purposes can lose exemption in whole or part.
- Deadline
- Before or at the initial exemption claim and continuously while the property is held.
- Fee
- Local assessor filing; no universal statewide application fee confirmed.
- Filing agency
- County assessor for the county where the property is located
- Frequency
- Continuous after approved initial claim
- How to comply
- File the organizational property-exemption claim with the county assessor and maintain evidence of qualifying use.
- Official form or portal
- County Property Tax Exemption Application; Clark County example
Applies to: A qualifying charitable corporation owning Nevada real or personal property used for its charitable purposes.
- Federal §501(c)(3) recognition alone does not establish the Nevada property-use exemption.
- Nonqualifying, mixed or changed use can create taxable assessment and retroactive consequences.
- Idaho property tax exemption required in some cases
- Arizona property tax exemption application required
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
The initial organizational claim on real property is due on or before June 15. If qualifying real property is acquired after June 15 and before July 1, the special initial-claim branch allows filing on or before July 5.
- Deadline
- June 15 ordinarily; July 5 for the specified after-June-15/before-July-1 acquisition branch.
- Fee
- Local filing; no universal statewide fee confirmed.
- Filing agency
- County assessor for the county where the property is located
- Responsible party
- County assessor for each county where the property is located
- Frequency
- Initial; event-triggered acquisition branch
- How to comply
- File the claim with the county assessor for each county in which the organization’s property is located.
- Official form or portal
- County Property Tax Exemption Application
Applies to: An organization filing an initial Nevada real-property tax exemption claim.
- The July 5 branch applies only to the specified acquisition window; it is not a general extension of the June 15 deadline.
- Missing the statutory initial deadline can delay or jeopardize exemption for the fiscal year, subject to statutory late/appeal procedures.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
After the initial claim, the organization generally does not file annual claims while the property remains exempt. If any portion loses exemption or otherwise becomes taxable, the organization must notify the county assessor; erroneous continuation can lead to retroactive assessment and a 10% penalty.
- Deadline
- Continuously; notify the assessor when exemption qualification changes.
- Fee
- No annual claim fee stated; taxes/penalty may apply after loss of exemption.
- Filing agency
- County assessor for the county where the property is located
- Responsible party
- County assessor
- Frequency
- Continuous
- How to comply
- Maintain use records and notify the assessor when a taxable use or status change occurs.
- Official form or portal
- County assessor exemption record
Applies to: An organization with an approved exemption under the covered NRS 361.098–361.150 range, including charitable corporations.
- Mixed, leased, residential or profit use must be analyzed under the related property-tax provisions.
- Failure to notify can produce retroactive assessment and a statutory 10% tax penalty.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Operate as a Nevada employer
Applies once the organization pays anyone, and the fifteen entries here turn on different tests and different people. Nevada has no individual income tax on wages, so there is no state wage withholding system to register for. Nonprofit unemployment coverage uses the four persons in each of 20 different weeks test, subject to listed exclusions, and reimbursement financing is a separate election with exact timing on top of it. Workers compensation can begin at one covered employee. New hires are reported within 20 days, and a return after a separation of 60 days or more is a reportable rehire. The wage entries carry the $12.00 minimum wage effective July 1, 2026 and the daily overtime branch for employees paid less than $18.00 per hour. Paid leave is conditional and starts at 50 or more employees in Nevada.
Nevada does not impose an individual state income tax on wages, so there is no Nevada personal-income-tax withholding regime analogous to states with an individual income tax. Federal withholding and Nevada UI, workers compensation, new-hire and wage obligations remain separate.
- Deadline
- When setting up payroll and continuously while Nevada law remains unchanged.
- Fee
- No Nevada personal-income-tax withholding payment.
- Filing agency
- Nevada Department of Taxation
- Frequency
- Continuous
- How to comply
- Configure payroll without a Nevada individual-income-tax withholding account while separately completing applicable federal and Nevada employer registrations.
- Official form or portal
- Nevada Department of Taxation income-tax guidance
Applies to: A Nevada nonprofit employer paying wages to employees.
- Federal income-tax withholding is outside this Nevada state-tax negative and remains separate.
- Inventing state wage withholding creates an unnecessary filing; treating the absence of income tax as a general employer exemption would miss other duties.
Last verified: 2026-08-08
Official source: Nevada Department of Taxation — Income Tax in Nevada
View official source
Nevada nonprofit unemployment coverage uses the specific test of four or more persons in employment for some portion of a day in each of 20 different weeks in the current or preceding calendar year. The weeks need not be consecutive.
- Deadline
- When the statutory 4-person/20-week coverage test is met.
- Fee
- Contribution or reimbursement amounts depend on the financing method and benefits; no universal flat fee.
- Filing agency
- Nevada Department of Employment, Training and Rehabilitation, Employment Security Division
- Frequency
- Continuous once subject, subject to statutory status rules
- How to comply
- Register with DETR when subject and then use contribution or approved reimbursement financing.
- Official form or portal
- DETR UI employer registration
Applies to: A qualifying nonprofit employer with Nevada employment, subject to statutory exclusions.
- Church, minister, rehabilitation/work-relief, student and other statutory exclusions can change the count or coverage.
- Failure to register/report when subject can create contribution, benefit-charge, interest and penalty exposure.
- Oregon unemployment insurance required in some cases
- California unemployment insurance required
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Nevada excludes specified nonprofit/religious and programmatic services from covered employment. Apply the statutory exclusions before assuming the 4-person/20-week test is met.
- Deadline
- Before counting service toward nonprofit UI coverage and when roles change.
- Fee
- No separate fee.
- Filing agency
- Nevada Department of Employment, Training and Rehabilitation, Employment Security Division
- Frequency
- Continuous
- How to comply
- Classify each service category under Chapter 612 and document exclusions relied upon.
- Official form or portal
- UI coverage determination / employer records
Applies to: A nonprofit with church/religious, ministerial, rehabilitation/work-relief, student or other potentially excluded service.
- Worker classification and exact facts matter; do not convert religious or student exclusions into a blanket nonprofit exemption.
- Counting excluded service can create unnecessary registration; excluding covered service can create unpaid UI liability.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 612 — Unemployment Compensation
View official source
An employer that becomes subject to Chapter 612 must register with the Employment Security Division within 30 days after becoming subject.
- Deadline
- Within 30 days after becoming subject.
- Fee
- No separate registration fee stated.
- Filing agency
- Nevada Department of Employment, Training and Rehabilitation, Employment Security Division
- Frequency
- One time; update as required
- How to comply
- Use the current DETR employer-registration process and begin required wage/reporting duties.
- Official form or portal
- DETR UI employer registration
Applies to: A nonprofit that becomes subject to Nevada unemployment compensation.
- Coverage determination and financing election are separate decisions.
- Late registration can lead to delinquent reporting, contribution or reimbursement and penalty exposure.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
A newly subject nonprofit can elect reimbursement by giving notice no later than 30 days immediately following the determination of subject status. The election covers at least four consecutive calendar quarters beginning with the first day of the quarter in which the organization became subject.
- Deadline
- No later than 30 days immediately following determination of subject status.
- Fee
- Reimbursement equals statutory benefit charges rather than a flat contribution fee; security/group requirements can apply.
- Filing agency
- Nevada Department of Employment, Training and Rehabilitation, Employment Security Division
- Frequency
- Election/event-triggered
- How to comply
- File the election with DETR within the statutory window and maintain reimbursement payments/security as required.
- Official form or portal
- Nonprofit reimbursement election / DETR UI process
Applies to: A qualifying nonprofit newly determined subject to Chapter 612 and eligible to elect reimbursement in lieu of contributions.
- The Administrator may have statutory good-cause authority; do not assume an extension without official approval.
- Missing the election deadline generally leaves the organization on the contributory method absent an applicable extension/change rule.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
To switch from contributions to reimbursement for a later taxable year, the nonprofit must file the election no later than 30 days before that taxable year begins. The election cannot be terminated for that taxable year or the next taxable year.
- Deadline
- No later than 30 days before the beginning of the taxable year.
- Fee
- Reimbursement is benefit-charge based; no flat election fee stated.
- Filing agency
- Nevada Department of Employment, Training and Rehabilitation, Employment Security Division
- Frequency
- Election/event-triggered
- How to comply
- File the financing-method election with DETR before the statutory cutoff.
- Official form or portal
- Nonprofit reimbursement election / DETR UI process
Applies to: A qualifying nonprofit already subject to Chapter 612 and currently paying contributions.
- Keep this rule separate from the 30-day-after-subject-status election for newly subject organizations.
- A late change request can leave the organization on the existing financing method.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 612 — Unemployment Compensation
View official source
Termination notice must be given no later than 30 days before the beginning of the taxable year in which termination is first to take effect, subject to the minimum election term.
- Deadline
- No later than 30 days before the beginning of the taxable year in which termination first becomes effective.
- Fee
- No flat termination fee stated; outstanding reimbursement obligations remain due.
- Filing agency
- Nevada Department of Employment, Training and Rehabilitation, Employment Security Division
- Frequency
- Event-triggered
- How to comply
- File the termination notice with DETR and transition to contribution reporting when effective.
- Official form or portal
- DETR reimbursement termination process
Applies to: A nonprofit currently using reimbursement financing and eligible to return to contributions.
- The organization must also satisfy the minimum election period before termination can take effect.
- Late notice can extend reimbursement financing and related benefit-charge obligations.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 612 — Unemployment Compensation
View official source
Nevada’s general private-employer workers-compensation system applies when the employer has one or more covered employees, subject to specific statutory exclusions and self-insurance alternatives.
- Deadline
- Before or when the first covered employee begins work and continuously while coverage is required.
- Fee
- Insurance premium varies; no universal state filing fee.
- Filing agency
- Nevada Department of Business and Industry, Division of Industrial Relations, Workers’ Compensation Section
- Frequency
- Continuous
- How to comply
- Obtain coverage from an authorized insurer or qualify for an authorized self-insurance path.
- Official form or portal
- Workers’ Compensation insurance policy / authorized self-insurance process
Applies to: A Nevada nonprofit employer with at least one worker who is an employee within the workers-compensation statutes and is not within a statutory exclusion.
- Employee, volunteer, officer, independent-contractor, domestic/agricultural and other exclusions/elections must be analyzed under the statutes.
- Operating uninsured when coverage is required can expose the organization to statutory penalties, benefit liability and stop-work/enforcement consequences.
- Utah workers compensation required
- Oregon workers compensation required
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
Workers-compensation status turns on the statutory employee/employer definitions, exclusions and any applicable elective-coverage provision. Unpaid volunteer status alone should not be converted into an automatic employee rule.
- Deadline
- Before service begins and whenever the relationship changes.
- Fee
- Coverage premium, if applicable, varies.
- Filing agency
- Nevada Department of Business and Industry, Division of Industrial Relations, Workers’ Compensation Section
- Frequency
- Continuous
- How to comply
- Classify the relationship under NRS 616A/616B and document any exclusion or elective coverage.
- Official form or portal
- Workers’ Compensation classification records
Applies to: Nonprofits using unpaid volunteers, officers, trainees, independent contractors or other nonstandard service relationships.
- A specialized volunteer statute or elected coverage can change the ordinary result.
- Misclassification can create uninsured liability or unnecessary insurance cost.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
Report each new hire to Nevada’s New Hire Reporting Program within 20 days of the hire date using the required identifying and employer data.
- Deadline
- Within 20 days of hire.
- Fee
- No filing fee stated.
- Filing agency
- Nevada Department of Employment, Training and Rehabilitation, Employment Security Division, New Hire Unit
- Frequency
- Per hire
- How to comply
- Report electronically or through another current accepted New Hire Unit method.
- Official form or portal
- Nevada New Hire Reporting
Applies to: A Nevada employer hiring an employee who is required to complete federal Form W-4 and is reportable under the state program.
- Multistate employers may use the authorized federal/state option if its conditions are met.
- Late or missing reports can impair child-support enforcement and create statutory compliance exposure.
Last verified: 2026-08-08
View official sources (2)
Nevada’s operational guidance treats an employee returning after a separation of 60 days or more as a reportable rehire. Electronic filers may transmit twice monthly under the current spacing rules rather than reporting each hire individually on the same day.
- Deadline
- Within the 20-day framework; electronic batch transmissions must follow the current twice-monthly spacing rule.
- Fee
- No filing fee stated.
- Filing agency
- Nevada Department of Employment, Training and Rehabilitation, Employment Security Division, New Hire Unit
- Frequency
- Per rehire / twice monthly if eligible
- How to comply
- Use the New Hire Unit electronic or other accepted reporting method.
- Official form or portal
- Nevada New Hire Reporting
Applies to: A Nevada employer rehiring a reportable employee or transmitting new-hire reports electronically in batches.
- A return before 60 days may not be a “rehire” under this operational definition but can still require other payroll updates.
- Failure to report a qualifying rehire can create the same compliance problem as a missed new-hire report.
Last verified: 2026-08-08
View official sources (2)
Effective July 1, 2026, Nevada’s current minimum wage is $12.00 per hour under the single-tier framework.
- Deadline
- For covered work performed on and after July 1, 2026.
- Fee
- $12.00 per hour minimum wage; not a filing fee.
- Filing agency
- Nevada Office of the Labor Commissioner
- Frequency
- Per payroll
- How to comply
- Update payroll rates and required workplace information for covered employees.
- Official form or portal
- 2026 Minimum Wage Bulletin / employer poster
Applies to: Nevada nonprofit employers with employees covered by Nevada minimum-wage law.
- Specific statutory exemptions remain separate. Older two-tier wage materials must not be used as current 2026 rates.
- Underpayment can create wage claims, damages and statutory enforcement.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
With the $12.00 minimum wage, the current daily-overtime boundary is $18.00 per hour. Covered employees paid less than $18.00 generally receive overtime for more than 8 hours in a 24-hour period and more than 40 hours in a workweek; employees at or above the statutory boundary are not placed in the daily-overtime branch solely by that wage test.
- Deadline
- For covered work on and after the current July 1, 2026 wage period.
- Fee
- Overtime premium is generally 1.5 times the regular wage rate when the statutory rule applies.
- Filing agency
- Nevada Office of the Labor Commissioner
- Frequency
- Per payroll
- How to comply
- Configure payroll using NRS 608.018 and the current Labor Commissioner bulletin, preserving statutory exemptions and work-schedule rules.
- Official form or portal
- 2026 Daily Overtime Bulletin
Applies to: Nevada nonprofit employers with nonexempt employees covered by NRS 608.018.
- NRS 608.018 controls the exact equality point and exemptions; alternative work schedules and federally/state-exempt roles require separate analysis.
- Incorrect boundary treatment can create substantial back-wage and penalty liability.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
Covered employers must provide paid leave at an accrual rate of at least 0.01923 hours for each hour worked, subject to the statute’s alternatives and exceptions.
- Deadline
- While the employer meets the 50-or-more-Nevada-employees coverage rule and after any startup exception expires.
- Fee
- Paid leave is compensation, not a state filing fee.
- Filing agency
- Nevada Office of the Labor Commissioner
- Frequency
- Per payroll/year
- How to comply
- Maintain a compliant paid-leave or equivalent PTO policy and payroll accrual records.
- Official form or portal
- Paid Leave employer guidance/poster
Applies to: A private Nevada employer, including a nonprofit absent another exclusion, with 50 or more employees in Nevada.
- The first two years of operation exception, temporary/seasonal/on-call exclusions and equivalent-policy rule can change applicability.
- Failure to provide required leave can create wage/administrative enforcement exposure.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
A covered employee may begin using statutory paid leave on the 90th calendar day of employment. The statute contains a 40-hour annual use/carryover framework, an exception for the employer’s first two years of operation, exclusions for temporary, seasonal and on-call employees, and an equivalent paid-time-off policy alternative.
- Deadline
- Use available beginning the 90th calendar day; annual administration follows the employer benefit year and statutory limits.
- Fee
- No state filing fee.
- Filing agency
- Nevada Office of the Labor Commissioner
- Frequency
- Annual / per leave request
- How to comply
- Administer leave/PTO policy and records under NRS 608.0197.
- Official form or portal
- Paid Leave employer guidance/poster
Applies to: An employer and employee covered by NRS 608.0197.
- The 40-hour provisions are statutory limits/options within the full rule; do not convert them into a universal promise of exactly 40 hours for every work pattern.
- Improper waiting periods, accrual or exclusions can create employee claims and enforcement.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Conduct charitable gaming under Chapter 462
Applies only when the organization runs the activity, and it is an entirely separate system from Chapter 82A fundraising registration. Chapter 462 starts with qualified organization status and registration with the Gaming Control Board. The ordinary charitable lottery prize ceiling is $500,000 of total prize value in the same calendar year, and the lower registration branch applies when total prizes are strictly less than $100,000. Exactly $100,000 falls outside that strict branch, and the operational form and fee at that exact figure remains VERIFICATION IN PROGRESS. Online, mobile and telephone ticketing needs approval and requires every purchaser to be physically in Nevada, which is not nationwide permission. A state gaming approval does not carry a local permit with it.
Nevada Chapter 462 uses its own “qualified organization” test. The organization must fit a listed qualifying organization type and the statutory nonprofit/charity-status branch, including the applicable Tax Department/IRS nonprofit certification or Chapter 82A charitable-registration route.
- Deadline
- Before conducting the charitable lottery or game.
- Fee
- Registration fee depends on the applicable Chapter 462 branch.
- Filing agency
- Nevada Gaming Control Board
- Frequency
- Event-triggered / annual registration as applicable
- How to comply
- Confirm qualified-organization status and use the applicable Gaming Control Board registration form.
- Official form or portal
- Gaming Control Board charitable lottery/game registration forms
Applies to: A nonprofit planning a charitable lottery/raffle, bingo, poker or blackjack activity regulated under Chapter 462.
- Chapter 82A charitable registration and Chapter 462 gaming registration are separate systems; one does not replace the other.
- Gaming without qualifying status can create unlawful-gaming and registration exposure.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
A qualified organization must use the Chapter 462 registration process before conducting the covered charitable lottery or game and must maintain the registration/reporting required for its prize/activity branch.
- Deadline
- Before the covered charitable lottery or game begins; annual registration applies in the statutory low-prize branch and other renewal/reporting depends on the activity.
- Fee
- Fee depends on the statutory/regulatory registration branch; the under-$100,000 branch has its own cap addressed separately.
- Filing agency
- Nevada Gaming Control Board
- Frequency
- Event-triggered / annual as applicable
- How to comply
- File the applicable current Gaming Control Board charitable registration form and obtain required approval before operation.
- Official form or portal
- Gaming Control Board charitable lottery/game registration forms
Applies to: A qualified organization conducting a Chapter 462 charitable lottery or charitable game.
- Charitable lottery, charitable game and commercial gaming are not interchangeable; local licensing can additionally apply.
- Operating without required registration/approval can expose the organization to gaming enforcement.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
For the ordinary Chapter 462 charitable-lottery path, the total value of all prizes offered by the organization in the same calendar year may not exceed $500,000.
- Deadline
- Measured over the same calendar year.
- Fee
- $500,000 is a prize-value ceiling, not a fee.
- Filing agency
- Nevada Gaming Control Board
- Frequency
- Annual aggregate
- How to comply
- Track the total fair/value metric for all charitable-lottery prizes during the calendar year.
- Official form or portal
- Charitable lottery records and registration
Applies to: An ordinary qualified organization conducting charitable lotteries other than the separate professional-sports branch.
- A separate professional-sports charitable-lottery branch may have a different cap and is not generalized to ordinary charities.
- Exceeding the ordinary cap can take the activity outside the permitted ordinary charitable-lottery branch.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 462 — Lotteries and Charitable Games
View official source
When the total value of all prizes offered in the same calendar year is strictly less than $100,000, Chapter 462 uses the lower-prize annual registration branch. Regulations may impose a registration fee of not more than $10 for that branch.
- Deadline
- Annual, if total prize value remains strictly less than $100,000 for the calendar year.
- Fee
- Regulatory registration fee may not exceed $10 for the statutory low-prize branch.
- Filing agency
- Nevada Gaming Control Board
- Frequency
- Annual
- How to comply
- Use the current Gaming Control Board form for the under-$100,000 branch and maintain annual prize totals.
- Official form or portal
- Gaming Control Board charitable lottery registration — under $100,000
Applies to: A qualified organization whose total value of all lottery prizes offered in the same calendar year is less than $100,000.
- Exactly $100,000 does not satisfy the statute’s strict less-than operator; the current operational form/fee path at equality is separately review-required.
- Using “$100,000 or less” would incorrectly move the equality point into the statutory low-prize branch.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
The statute clearly excludes exactly $100,000 from the strict less-than-$100,000 low-prize branch, but the current Gaming Control Board forms index labels forms “under $100,000” and “over $100,000,” leaving the exact equality-point form/fee workflow insufficiently clear from the reviewed public operational material.
- Deadline
- Before registering a lottery with exactly $100,000 in aggregate annual prize value.
- Fee
- Exact operational registration fee at $100,000 is unresolved; do not apply the ≤$10 low-prize cap automatically.
- Filing agency
- Nevada Gaming Control Board
- Frequency
- Event-triggered
- How to comply
- Contact/use current Gaming Control Board guidance to identify the correct form and fee at equality before ticket sales.
- Official form or portal
- Gaming Control Board charitable lottery forms index
Applies to: A qualified organization whose total value of all charitable-lottery prizes offered in the same calendar year is exactly $100,000.
- The underlying statutory permission/registration obligation is not unresolved; only the exact equality-point operational form/fee path is.
- Choosing the wrong form or low-prize fee branch can create an incomplete gaming registration.
Verification in progress. Safe approach: The statute clearly excludes exactly $100,000 from the strict less-than-$100,000 low-prize branch, but the current Gaming Control Board forms index labels forms “under $100,000” and “over $100,000,” leaving the exact equality-point form/fee workflow insufficiently clear from the reviewed public operational material. Unresolved: Obtain current Nevada Gaming Control Board confirmation of the exact form and fee at exactly $100,000 aggregate prize value. Why the official evidence is insufficient: Current statute and public form labels do not together identify the exact operational form/fee for an aggregate annual prize value of exactly $100,000. Needed to resolve: Nevada Gaming Control Board current form/instruction resolving exactly $100,000. Risk if this is treated as settled: Assigning the wrong Chapter 462 form/fee at the exact boundary.
Last verified: 2026-08-08
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Nevada Legislature and 1 more
View official sources (2)
Chapter 462 permits specified online/statewide charitable-lottery ticket sales only upon approval by the Chair and requires all ticket purchasers to be physically located in Nevada at the time of purchase.
- Deadline
- Obtain approval before offering tickets through the covered system; purchaser-location condition applies at each purchase.
- Fee
- Approval/registration fees depend on the current Board process; no universal communications-system fee stated here.
- Filing agency
- Nevada Gaming Control Board
- Frequency
- Per approved system / per transaction
- How to comply
- Obtain Board/Chair approval, implement approved internal/location controls and sell only to purchasers physically in Nevada at purchase.
- Official form or portal
- Gaming Control Board charitable lottery registration/approval
Applies to: A qualified organization seeking to sell charitable-lottery tickets through an Internet/statewide or other approved communications system.
- Do not generalize this rule into “online raffles are legal everywhere” or into permission for telephone/mobile systems outside the exact Board-approved configuration.
- Unapproved online sales or out-of-state purchases can take the lottery outside the statutory permission and create gaming enforcement risk.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
The covered service provider’s compensation may not exceed 8% of gross proceeds from the charitable lottery or charitable game.
- Deadline
- With each covered vendor contract and payment.
- Fee
- 8% of gross proceeds is a compensation cap, not a state fee.
- Filing agency
- Nevada Gaming Control Board
- Frequency
- Per contract/event
- How to comply
- Use a written vendor arrangement that keeps covered operation-service compensation within the statutory cap and preserves records.
- Official form or portal
- Vendor contract; gaming records
Applies to: A qualified organization contracting with a person for services to operate a Chapter 462 charitable lottery or charitable game within the statutory vendor provision.
- Apply the cap only to the services and activities within the statutory provision; do not generalize it to every unrelated fundraising vendor.
- Excess compensation can violate Chapter 462 and reduce charitable proceeds.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 462 — Lotteries and Charitable Games
View official source
Chapter 462 restricts use of net proceeds and requires the organization to maintain records and provide financial information/reports required by the gaming regulator.
- Deadline
- During and after each charitable lottery/game; reporting as required by the Board/statute.
- Fee
- No separate fee stated for recordkeeping.
- Filing agency
- Nevada Gaming Control Board
- Frequency
- Event-triggered / recordkeeping
- How to comply
- Maintain prize, ticket, gross-proceeds, expense, vendor and net-proceeds records and submit required reports.
- Official form or portal
- Gaming records and applicable Board report
Applies to: A qualified organization conducting a Chapter 462 charitable lottery or charitable game.
- Restricted gifts and other charitable-asset rules may impose additional limits beyond Chapter 462.
- Improper use of proceeds or inadequate records can create gaming-registration and enforcement consequences.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Chapter 462 preserves local-government authority to license or restrict charitable lotteries/games. State Gaming Control Board registration therefore does not eliminate county/city gaming or event requirements.
- Deadline
- Before conducting the event in the locality.
- Fee
- Local fee varies; no statewide local fee.
- Filing agency
- Applicable Nevada county or city
- Frequency
- Per event/license as local law requires
- How to comply
- Check the county/city gaming, event and business-license rules in addition to the state Chapter 462 approval.
- Official form or portal
- Local gaming/event license as applicable
Applies to: A nonprofit conducting charitable gaming in a Nevada county or city.
- Local rules cannot be inferred from Clark or Washoe County alone.
- Relying only on state gaming registration can leave the event locally unlicensed.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
Handle local event, alcohol and business licensing
These five entries are representative examples from Clark County, Washoe County and the City of Las Vegas. They show how local approval actually works and they are never statewide law: an organization has to read its own county and city rules. They are here because the Chapter 82 state business license exclusion is often mistaken for a local exemption, and because a special event, an alcohol service and local solicitation can each require a separate approval with its own fee.
Clark County requires the permits applicable to the event even when the organizer is charitable. County charitable recognition can support limited fee-waiver treatment, but it does not erase other licensing, zoning, health, liquor or gaming approvals.
- Deadline
- Before the Clark County event.
- Fee
- Fees vary by permit; qualifying county charitable recognition may waive specified Special Events fees only.
- Filing agency
- Clark County
- Frequency
- Per event
- How to comply
- Use Clark County’s Special Events process and obtain each activity-specific approval.
- Official form or portal
- Clark County Special Events permit/recognition workflow
Applies to: A nonprofit holding a special event in unincorporated Clark County.
- Clark County only; do not treat this as Nevada statewide procedure.
- An event can be delayed, denied or cited if required local approvals are missing.
Last verified: 2026-08-08
Official source: Clark County — Special Events — Frequently Asked Questions
View official source
Clark County provides a local Off-Premise Liquor Permit for Non-Profit Organizations and requires the related local alcohol licensing rather than treating nonprofit status or donated alcohol as permission to serve.
- Deadline
- Before the event/alcohol service.
- Fee
- Local permit/license fees vary under current county schedules.
- Filing agency
- Clark County
- Frequency
- Per event/permit
- How to comply
- Use the county nonprofit off-premise liquor workflow or another lawful local alcohol path such as a properly licensed caterer when applicable.
- Official form or portal
- Clark County Off-Premise Liquor Permit for Non-Profit Organizations
Applies to: A qualifying nonprofit serving alcohol at an event in unincorporated Clark County under the county’s nonprofit off-premise path.
- Clark County only; other Nevada jurisdictions use their own local liquor licensing systems.
- Unlicensed alcohol service can cause event shutdown, citation or liquor-enforcement consequences.
Last verified: 2026-08-08
Official sources: Clark County and 1 more
View official sources (2)
Washoe County’s current local process uses a temporary special-event business license for covered short-duration sales/services and separately addresses liquor and other event approvals.
- Deadline
- Before the Washoe County event.
- Fee
- Local application/day/liquor fees vary under the current county schedule and are not Nevada statewide fees.
- Filing agency
- Washoe County
- Frequency
- Per event
- How to comply
- Use the current Washoe County special-event licensing process and obtain separate activity approvals.
- Official form or portal
- Washoe County Special Events business-license workflow
Applies to: A nonprofit holding a covered temporary event in unincorporated Washoe County.
- Washoe County only; do not generalize its duration, fee or liquor procedures statewide.
- Missing county licensing can delay or prevent the event.
Last verified: 2026-08-08
Official source: Washoe County — Special Events — Business Licensing
View official source
Washoe County’s current special-business fee schedule lists “Solicitation by Charitable Organization” for up to 90 consecutive days, with a $75 fee and registration-card requirement.
- Deadline
- Before the local solicitation activity.
- Fee
- $75 local fee under the current Washoe County schedule.
- Filing agency
- Washoe County
- Frequency
- Per local license period
- How to comply
- Use the Washoe County charitable-solicitation local license process in addition to any Chapter 82A state filing.
- Official form or portal
- Washoe County Solicitation by Charitable Organization license
Applies to: A charitable organization conducting solicitation in unincorporated Washoe County within the county’s local license category.
- Washoe County only; the $75 fee and 90-day term must not be stated as Nevada statewide law.
- State Chapter 82A compliance alone may not satisfy this local licensing layer.
Last verified: 2026-08-08
Official sources: Washoe County and 1 more
View official sources (2)
The City of Las Vegas operates its own city business-license process. A Chapter 82 corporation should apply the state Chapter 76 exclusion correctly while separately determining whether its city activity needs a general, privilege or event-related local license.
- Deadline
- Before conducting locally licensed activity in the city.
- Fee
- City fees vary by license/activity; no statewide local fee.
- Filing agency
- City of Las Vegas
- Frequency
- Local/event-triggered
- How to comply
- Use the City’s current business-license process and preserve documentation showing the entity’s actual state-license posture.
- Official form or portal
- City of Las Vegas Business License application
Applies to: A Chapter 82 nonprofit conducting activities within City of Las Vegas jurisdiction.
- The City’s generic application page tells ordinary applicants to address state documents; for Chapter 82 entities, the specific state statutory exclusion controls the state step.
- Assuming the Chapter 82 state exclusion also eliminates city licensing can cause local noncompliance.
Last verified: 2026-08-08
Official sources: City of Las Vegas and 2 more
View official sources (3)
Lobby and report Nevada political activity
Applies when the organization lobbies the Legislature or its activity crosses into covered election or ballot question spending. These are three separate systems. Chapter 218H lobbying registration is due no later than two days after lobbying begins, and the actual current fee for the special class of lobbyist acting only for section 501(c)(3) organizations remains VERIFICATION IN PROGRESS because the statute states a maximum rather than the fee. Current Chapter 294A excludes a duly organized nonprofit from the general political action committee definition, so the general $1,500 and $5,000 thresholds are not the ordinary nonprofit trigger and NRS 294A.225 supplies the nonprofit specific route. The federal section 501(c)(3) prohibition on candidate campaign intervention is a third system that no Nevada filing satisfies.
Nevada defines lobbying around covered direct legislative communication and separately excludes specified appearances/activities. Determine whether the individual, not merely the nonprofit, must register before treating advocacy as lobbying.
- Deadline
- Before or promptly after lobbying begins; exact registration deadline addressed separately.
- Fee
- Registration fee depends on the applicable lobbyist class; 501(c)(3)-only fee issue addressed separately.
- Filing agency
- Nevada Legislative Counsel Bureau
- Frequency
- Per legislative session
- How to comply
- Use the Legislature’s session-specific lobbyist system if the definition is met.
- Official form or portal
- Nevada Legislature Lobbyist System
Applies to: A person communicating with the Nevada Legislative Branch on behalf of another to influence legislative action within the Chapter 218H definition.
- Committee testimony and other statutory/regulatory exclusions must be applied before registration is assumed.
- Unregistered covered lobbying can trigger enforcement and reporting consequences.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
A covered lobbyist must file the registration statement no later than two days after the beginning of lobbying activity.
- Deadline
- No later than 2 days after beginning covered lobbying activity.
- Fee
- Fee depends on lobbyist classification and current Commission schedule.
- Filing agency
- Nevada Legislative Counsel Bureau
- Frequency
- Per regular or special legislative session
- How to comply
- Register through the Legislature’s current lobbyist system and identify required clients/principals.
- Official form or portal
- Nevada Legislature Lobbyist System
Applies to: A person who acts as a lobbyist during a regular or special Nevada legislative session and is not exempt.
- The two-day rule is subject to statutory/regulatory exemption or exception from registration.
- Late registration can create Chapter 218H enforcement and public-compliance consequences.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Registered lobbyists file activity reports during the session, a notice of termination within 30 days after ceasing the activity when applicable, and a final report within 30 days after the close of the regular or special session.
- Deadline
- Monthly reports between the 1st and 10th day after each session month; termination notice within 30 days after ceasing; final report within 30 days after session close.
- Fee
- No separate report fee stated.
- Filing agency
- Nevada Legislative Counsel Bureau
- Frequency
- Monthly/session/event-triggered
- How to comply
- Use the Legislature lobbyist portal for session reports and termination.
- Official form or portal
- Nevada Legislature Lobbyist System
Applies to: A registered Nevada lobbyist.
- Special-session timing follows the same statutory framework as applicable.
- Late reports can lead to public delinquency notices and registration revocation under Chapter 218H.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
NRS 218H.500 creates a special fee class and says such a lobbyist is not required to pay more than $100 for registration. The reviewed current public session portal/materials do not safely establish whether the actual current fee for the next applicable session is exactly $100 rather than a lower amount.
- Deadline
- At registration for the applicable legislative session.
- Fee
- Statutory maximum: not more than $100; exact current operational fee unresolved.
- Filing agency
- Nevada Legislative Counsel Bureau
- Frequency
- Per legislative session
- How to comply
- Use the current session registration system/fee schedule when open and do not quote a precise fee before confirmation.
- Official form or portal
- Nevada Legislature Lobbyist System
Applies to: A lobbyist whose lobbying activities are only on behalf of one or more organizations recognized under IRC §501(c)(3).
- The statutory maximum is verified; only the current actual operational fee is unresolved.
- Publishing the statutory ceiling as an actual fee can overstate what the registrant must pay; omitting the class can overstate ordinary fees.
Verification in progress. Safe approach: NRS 218H.500 creates a special fee class and says such a lobbyist is not required to pay more than $100 for registration. The reviewed current public session portal/materials do not safely establish whether the actual current fee for the next applicable session is exactly $100 rather than a lower amount. Unresolved: Confirm the actual fee with the Nevada Legislative Counsel Bureau’s current session registration materials when the applicable session registration opens. Why the official evidence is insufficient: The statute supplies a maximum but the current session-specific operational fee could not be confirmed from a live current registration schedule. Needed to resolve: Nevada Legislative Counsel Bureau current lobbyist registration fee material. Risk if this is treated as settled: Publishing a statutory maximum as if it were the actual current operational fee.
Last verified: 2026-08-08
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Nevada Legislature and 1 more
View official sources (2)
Current NRS 294A.0055 uses $1,500 thresholds for certain primary-purpose organizations and $5,000 thresholds for certain non-primary-purpose organizations, but it expressly excludes any duly organized nonprofit organization or nonprofit corporation from the definition of committee for political action.
- Deadline
- Before classifying the nonprofit as a PAC.
- Fee
- No fee; thresholds are classification metrics, not fees.
- Filing agency
- Nevada Secretary of State
- Frequency
- Continuous
- How to comply
- Use the nonprofit-specific NRS 294A.225 and applicable reporting provisions instead of automatically registering the nonprofit as a PAC.
- Official form or portal
- Nonprofit Registration Form — NRS 294A.225
Applies to: A duly organized nonprofit organization or nonprofit corporation considering Nevada electoral or ballot-question activity.
- A separately formed PAC or other entity can still be subject to PAC rules; the exclusion is for the duly organized nonprofit itself.
- Misapplying the PAC definition can create the wrong registration, reporting and public classification.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
For entities that actually qualify as PACs under the $1,500/$5,000 threshold branches, NRS 294A.230 requires registration no later than seven calendar days after the qualifying event. Because duly organized nonprofits are excluded from the PAC definition, an ordinary nonprofit instead follows NRS 294A.225.
- Deadline
- General PAC only: within 7 calendar days after the qualifying event; nonprofit path addressed separately.
- Fee
- No fee stated here.
- Filing agency
- Nevada Secretary of State
- Frequency
- Event-triggered
- How to comply
- Classify the entity first, then use the correct PAC or nonprofit registration rule.
- Official form or portal
- PAC registration form or Nonprofit Registration Form as applicable
Applies to: An organization evaluating whether it is a general PAC versus a duly organized nonprofit under Chapter 294A.
- This fact is included to preserve the exact research lead and its nonapplication to ordinary duly organized nonprofits.
- Applying the seven-day rule to the nonprofit can make its registration late because NRS 294A.225 requires registration before covered activity.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 294A — Campaign Practices
View official source
Before engaging in the covered activity, the nonprofit corporation must submit the names, addresses and telephone numbers of its officers to the Secretary of State. Covered activity includes soliciting/receiving contributions, making contributions, or making expenditures designed to affect the specified election or ballot outcome.
- Deadline
- Before the covered activity begins.
- Fee
- No registration fee stated on the reviewed form/statute.
- Filing agency
- Nevada Secretary of State
- Frequency
- Event-triggered
- How to comply
- File the Secretary of State Nonprofit Registration Form under NRS 294A.225.
- Official form or portal
- Nonprofit Registration Form — NRS 294A.225
Applies to: A nonprofit corporation planning activity designed to affect the outcome of a Nevada primary, general or special election or ballot question within NRS 294A.225.
- For a §501(c)(3), federal candidate-campaign prohibition remains separate and can prohibit activity that Nevada registration would otherwise record.
- Failure to register before covered state activity can create Chapter 294A enforcement exposure.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
NRS 294A.210 expressly includes duly organized nonprofits that make covered expenditures in excess of $1,000 and requires periodic electronic expenditure reporting on the statute’s election-year/non-election-year schedule.
- Deadline
- Threshold and reporting dates depend on the election/reporting period; the coverage threshold is expenditures in excess of $1,000.
- Fee
- $1,000 is a reporting threshold, not a fee.
- Filing agency
- Nevada Secretary of State
- Frequency
- Periodic when threshold is met
- How to comply
- Use the Secretary of State campaign-finance reporting system and calendar for the applicable election/reporting period.
- Official form or portal
- Nevada campaign-finance reporting portal/forms
Applies to: A duly organized nonprofit organization or nonprofit corporation making covered expenditures designed to affect a Nevada election or ballot question.
- Registration under NRS 294A.225 and expenditure reporting under NRS 294A.210 are separate obligations; exact reporting dates depend on the election cycle.
- Missing threshold-triggered reports can create civil penalties under Chapter 294A.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Federal §501(c)(3) organizations may not participate or intervene in candidate campaigns. Ballot-measure activity is analytically separate under federal tax law and can be lobbying; Nevada registration/reporting does not authorize federally prohibited candidate activity.
- Deadline
- Before candidate or ballot-measure activity.
- Fee
- No filing fee for the federal restriction.
- Filing agency
- Nevada Secretary of State
- Responsible party
- Internal Revenue Service; Nevada Secretary of State
- Frequency
- Continuous
- How to comply
- Screen federal permissibility first and then apply the separate Nevada Chapter 294A registration/reporting rules to permissible state activity.
- Official form or portal
- IRS guidance; Nevada nonprofit campaign-finance form
Applies to: A Nevada nonprofit recognized under IRC §501(c)(3) considering candidate or ballot-measure activity.
- Federal lobbying limits and state campaign-finance thresholds/reporting remain separate analyses.
- Treating Nevada reporting as permission can jeopardize federal exempt status; treating ballot measures as candidate campaigns can overstate the federal prohibition.
Last verified: 2026-08-08
Official sources: Internal Revenue Service and 2 more
View official sources (3)
Dissolve and close regulatory accounts
Closing is a sequence rather than a filing. Chapter 82 uses different approval procedures for a corporation with members and one without, and the dissolution record carries a $50 fee. A qualifying revoked corporation has its own path under current NRS 82.442, which is not the same as ordinary voluntary dissolution. Winding up then distributes remaining assets only through lawful charitable channels, and the charitable, tax, employer, gaming, advocacy and local accounts each close separately afterwards.
Chapter 82 uses different approval procedures for corporations with members and without members. After valid approval, file the required record of dissolution with the Secretary of State; NRS 82.531 sets the filing fee at $50.
- Deadline
- After required board/member approval and before representing the corporation as dissolved.
- Fee
- $50 statutory record-of-dissolution filing fee.
- Filing agency
- Nevada Secretary of State
- Responsible party
- Nevada Secretary of State; internal corporate governance
- Frequency
- One time
- How to comply
- Use the applicable Chapter 82 approval path and current SOS dissolution filing.
- Official form or portal
- Chapter 82 dissolution filing
Applies to: A domestic Chapter 82 nonprofit corporation voluntarily winding up.
- Public-benefit/restricted-asset and Attorney General issues remain separate; dissolution does not close other agency accounts.
- A defective approval or unfiled dissolution leaves the corporate status/winding-up process incomplete.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 1 more
View official sources (2)
Current NRS 82.442 requires the Secretary of State to authorize dissolution without additional fees and penalties, other than the $50 record-of-dissolution fee, when the revoked nonprofit provides satisfactory evidence and satisfies the statutory no-business conditions.
- Deadline
- When a qualifying revoked corporation chooses dissolution instead of restoration.
- Fee
- $50 dissolution filing fee; qualifying path avoids additional fees/penalties specified by NRS 82.442.
- Filing agency
- Nevada Secretary of State
- Frequency
- One time
- How to comply
- Provide the evidence required by current NRS 82.442 and file the record of dissolution through the SOS.
- Official form or portal
- Revoked nonprofit dissolution filing
Applies to: A revoked Chapter 82 nonprofit corporation that can satisfy the evidence/conditions in current NRS 82.442.
- This is a specific 2025-amended path; it is not a blanket waiver for every revoked corporation.
- Using this path without satisfying the statute can leave delinquency/restoration issues unresolved.
Last verified: 2026-08-08
Official sources: Nevada Legislature and 2 more
View official sources (3)
Dissolution is followed by winding up: collect assets, discharge or provide for liabilities, resolve claims and distribute remaining property consistent with Chapter 82, the governing documents, donor restrictions and public-benefit/charitable-trust rules.
- Deadline
- During winding up before final distribution.
- Fee
- No separate state winding-up fee stated.
- Filing agency
- Nevada Attorney General
- Responsible party
- Internal corporate governance; Nevada Attorney General; Nevada courts
- Frequency
- Event-triggered
- How to comply
- Use a documented winding-up plan and preserve records of claims, liabilities and restricted-asset distributions.
- Official form or portal
- Dissolution plan and corporate records
Applies to: A dissolving Chapter 82 corporation after dissolution approval/filing.
- Special assets, grants, trusts, contracts and litigation can require additional procedures.
- Premature or improper distributions can expose the corporation and fiduciaries to claims and charitable-asset remedies.
Last verified: 2026-08-08
Official source: Nevada Legislature — NRS Chapter 82 — Nonprofit Corporations
View official source
A Secretary of State dissolution or withdrawal does not automatically close Chapter 82A charity status, Department of Taxation accounts, UI, workers-compensation coverage, Gaming Control Board registrations, lobbyist/campaign filings or local licenses. Close each account that actually exists and satisfy its final reporting/termination rule.
- Deadline
- After cessation/dissolution as each system requires; some final reports are event- or period-based.
- Fee
- Fees/taxes vary by account; no universal closure fee.
- Filing agency
- Nevada Secretary of State
- Responsible party
- Nevada Secretary of State; Nevada Department of Taxation; DETR; Division of Industrial Relations; Nevada Gaming Control Board; Nevada Legislative Counsel Bureau; local agencies
- Frequency
- One time plus final periodic reports
- How to comply
- Create an account-by-account closure checklist using the responsible agency’s current termination/final-report process.
- Official form or portal
- SOS closure; My Nevada Tax; DETR; workers compensation; gaming; lobby/campaign; local portals as applicable
Applies to: A Nevada nonprofit ending operations after domestic dissolution or foreign withdrawal.
- Only close systems the organization actually has; foreign withdrawal remains distinct from domestic dissolution.
- Leaving accounts open can create continued reporting, fees, assessments or delinquency notices after the corporation stops operating.
Last verified: 2026-08-08
Official sources: Nevada Secretary of State and 10 more
View official sources (11)
Official Sources
56 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Nevada Legislature | 2025 Statutes of Nevada, Pages 791–914 | https://www.leg.state.nv.us/Statutes/83rd2025/Stats202507.html | |
| Nevada Office of the Labor Commissioner | 2026 Daily Overtime Bulletin | https://labor.nv.gov/uploadedFiles/labornvgov/content/Employer/26.06.29%20Annual%20Bulletin%20-%20Daily%20Overtime.pdf | |
| Nevada Office of the Labor Commissioner | 2026 Minimum Wage Bulletin | https://labor.nv.gov/uploadedFiles/labornvgov/content/Employer/26.06.29%20-%202026%20Minimum%20Wage%20Bulletin.pdf | |
| Nevada Legislature | AB 535 — 83rd Session (2025) | https://www.leg.state.nv.us/App/NELIS/REL/83rd2025/Bill/12826/Overview | |
| City of Las Vegas | Apply for a Business License | https://www.lasvegasnevada.gov/Business/Business-License/Apply-For-A-Business-License | |
| Internal Revenue Service | Ballot Measure Committees — Section 501(c)(3) FAQs | https://www.irs.gov/charities-non-profits/charitable-organizations/frequently-asked-questions-about-the-ban-on-political-campaign-intervention-by-501c3-organizations-contributions-to-ballot-measure-committees | |
| Nevada Secretary of State | Business Forms | https://www.nvsos.gov/sos-information/forms-all-divisions/business-forms | |
| Nevada Secretary of State | Charitable Organizations | https://www.nvsos.gov/licensing/charitable-organizations | |
| Clark County Assessor | Clark County Assessor Forms | https://www.clarkcountynv.gov/government/assessor/form | |
| Nevada Secretary of State | Close a Business — Corporation | https://www.nvsos.gov/businesses/close-a-business/corporation | |
| Nevada Department of Taxation | Commerce Tax FAQs | https://tax.nv.gov/faqs/commerce-tax-faqs/ | |
| Nevada Governor's Office of Economic Development | Doing Business In Nevada | https://goed.nv.gov/doing-business-nevada/ | |
| Nevada Office of the Labor Commissioner | Employer Posters | https://labor.nv.gov/Employer/Employer_Posters/ | |
| Nevada Gaming Control Board | Forms and Applications — Enforcement Division | https://www.gaming.nv.gov/about-us/forms-and-applications/ | |
| Nevada Department of Taxation | Income Tax in Nevada | https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada/ | |
| Nevada Secretary of State | Manage Your Business — Corporation | https://www.nvsos.gov/businesses/manage-your-business/corporation | |
| Nevada Department of Taxation | Modified Business Tax | https://tax.nv.gov/tax-types/modified-business-tax/ | |
| Nevada Department of Taxation | My Nevada Tax | https://mynvtax.nv.gov/ | |
| Nevada Legislature | NAC Chapter 372 — Sales and Use Taxes | https://www.leg.state.nv.us/nac/nac-372.html | |
| Nevada Legislative Counsel Bureau | Nevada Legislature Lobbyist System | https://www.leg.state.nv.us/lobbyist/ | |
| Nevada Department of Health and Human Services, Division of Welfare and Supportive Services | New Hire Reporting | https://www.dss.nv.gov/programs/child-support/1-1-7-01-new-hire-reporting/ | |
| Nevada Department of Employment, Training and Rehabilitation, Employment Security Division | New Hire Reporting Information | https://detr.nv.gov/Page/New_Hire_Reporting_Info | |
| Nevada Secretary of State | Nonprofit Registration Form — NRS 294A.225 | https://www.nvsos.gov/CEFDPDFs/4797.pdf | |
| Nevada Secretary of State | Nonprofit Solicitation Requirements | https://www.nvsos.gov/licensing/state-business-license/nonprofit-solicitation-requirements | |
| Nevada Legislature | NRS Chapter 218H — Lobbying | https://www.leg.state.nv.us/nrs/NRS-218H.html | |
| Nevada Legislature | NRS Chapter 294A — Campaign Practices | https://www.leg.state.nv.us/NRS/NRS-294a.html | |
| Nevada Legislature | NRS Chapter 361 — Property Tax | https://www.leg.state.nv.us/nrs/nrs-361.html | |
| Nevada Legislature | NRS Chapter 363B — Business Tax | https://www.leg.state.nv.us/nrs/NRS-363B.html | |
| Nevada Legislature | NRS Chapter 363C — Commerce Tax | https://www.leg.state.nv.us/nrs/NRS-363C.html | |
| Nevada Legislature | NRS Chapter 372 — Sales and Use Taxes | https://www.leg.state.nv.us/nrs/nrs-372.html | |
| Nevada Legislature | NRS Chapter 462 — Lotteries and Charitable Games | https://www.leg.state.nv.us/nrs/nrs-462.html | |
| Nevada Legislature | NRS Chapter 599B — Solicitation by Telephone | https://www.leg.state.nv.us/nrs/NRS-599B.html | |
| Nevada Legislature | NRS Chapter 608 — Compensation, Wages and Hours | https://www.leg.state.nv.us/nrs/NRS-608.html | |
| Nevada Legislature | NRS Chapter 612 — Unemployment Compensation | https://www.leg.state.nv.us/nrs/nrs-612.html | |
| Nevada Legislature | NRS Chapter 616A — Industrial Insurance: General Provisions | https://www.leg.state.nv.us/nrs/nrs-616a.html | |
| Nevada Legislature | NRS Chapter 616B — Industrial Insurance: Insurers; Liability; Coverage | https://www.leg.state.nv.us/nrs/nrs-616b.html | |
| Nevada Legislature | NRS Chapter 76 — State Business Licenses | https://www.leg.state.nv.us/nrs/nrs-076.html | |
| Nevada Legislature | NRS Chapter 77 — Model Registered Agents Act | https://www.leg.state.nv.us/nrs/nrs-077.html | |
| Nevada Legislature | NRS Chapter 78 — Private Corporations | https://www.leg.state.nv.us/nrs/nrs-078.html | |
| Nevada Legislature | NRS Chapter 80 — Foreign Corporations | https://www.leg.state.nv.us/nrs/nrs-080.html | |
| Nevada Legislature | NRS Chapter 82 — Nonprofit Corporations | https://www.leg.state.nv.us/nrs/nrs-082.html | |
| Nevada Legislature | NRS Chapter 82A — Solicitations by Charitable Organizations | https://www.leg.state.nv.us/nrs/NRS-082A.html | |
| Clark County | Off-Premise Liquor Permit for Non-Profit Organizations | https://www.clarkcountynv.gov/business/doing_business_with_clark_county/divisions/sports_and_special_events/off-premises-liquor-permit-for-non-profit | |
| Nevada Secretary of State | Project Orion — October 2025 Release Notes | https://www.nvsos.gov/business/project-orion/project-orion-press-releases/october-2025-release-notes | |
| Internal Revenue Service | Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| Nevada Department of Taxation | REV-F005 — Application for Sales/Use Tax Exemption (Religious, Charitable, Educational Organizations) | https://tax.nv.gov/wp-content/uploads/2024/03/REV-F005-Application-for-Sales-Use-Tax-Exemption-RCE-2.pdf | |
| Nevada Department of Taxation | Sales Tax FAQs | https://tax.nv.gov/faqs/sales-tax-faqs/ | |
| Nevada Secretary of State | SilverFlume Nevada Business Portal | https://www.nvsilverflume.gov/ | |
| Washoe County | Special Business Fees | https://www.washoecounty.gov/csd/planning_and_development/business_license/bl_fees/bl_special_business_fees.php | |
| Washoe County | Special Events — Business Licensing | https://www.washoecounty.gov/csd/planning_and_development/business_license/bl_special_events/index.php | |
| Clark County | Special Events — Frequently Asked Questions | https://www.clarkcountynv.gov/business/doing_business_with_clark_county/divisions/special_events/frequent-asked-questions-faq | |
| Nevada Secretary of State | Start a Business — Corporation | https://www.nvsos.gov/businesses/start-a-business/corporation | |
| Nevada Secretary of State | State Business License Exemption FAQ | https://www.nvsos.gov/licensing/state-business-license/state-business-license-exemption-faq | |
| Nevada Department of Taxation | Tax Forms | https://tax.nv.gov/tax-types/tax-forms/ | |
| Nevada Department of Employment, Training and Rehabilitation, Employment Security Division | UI Information for Employers | https://detr.nv.gov/Page/UI_Information_for_Employers | |
| Nevada Department of Business and Industry, Division of Industrial Relations, Workers’ Compensation Section | Workers’ Compensation Section | https://dir.nv.gov/WCS/WCS/ |
Recent Nevada Compliance Updates
Nevada asks four separate questions before a nonprofit raises money, and answering the first one does not answer the rest. Registration with the Secretary of State generally comes before solicitation. A statutory exemption may remove the registration duty, and the narrowest one counts persons solicited, fewer than 15 of them. An exempt organization still files a declaration of exemption before soliciting and renews it every year. The solicitation disclosures apply on their own terms with their own exemptions. This is the decision path in order.
Nevada separates things founders expect to arrive together. The state entity is a nonprofit corporation under NRS Chapter 82, and filing the articles for $50 does not finish the paperwork, because the initial list of officers and directors is a separate filing with its own $50 fee. Maintenance is an annual list due on the last day of the anniversary month, not a report on a two year cycle. Fundraising is four questions rather than one: registration, exemption, the declaration of that exemption, and the disclosures. Federal section 501(c)(3) recognition settles neither sales tax nor property tax, and each of those is its own application to a different office. This guide covers 111 structured Nevada compliance facts drawn from official sources, and it says plainly which five are still being confirmed.
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in Nevada and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.