Section 240A.010 - Interpretation of terms used in NRS 240A.030As used in NRS 240A.030:
1. "Employee" does not include independent contractors or persons rendering professional services to an employer on a fee, retainer or contract basis.2. "Nonprofit organization which qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c)" means a nonprofit organization that:(a) Is incorporated as a nonprofit corporation pursuant to chapter 81 or 82 of NRS; and(b) Has received a determination letter from the Internal Revenue Service indicating that the organization is exempt from taxation pursuant to section 501(c) of the Internal Revenue Code.Nev. Admin. Code § 240A.010
Added to NAC by Sec'y of State by R136-13, eff. 3-28-2014