1. Except as otherwise provided in NRS 82A.110, a charitable organization shall not solicit charitable contributions in this State, or have charitable contributions solicited in this State on its behalf by another person, unless the charitable organization is registered with the Secretary of State pursuant to this section. Each chapter, branch or affiliate of a charitable organization may register separately.
2. A charitable organization that wishes to register with the Secretary of State as set forth in subsection 1 must file on a form prescribed by the Secretary of State:
(a) The information required by subsection 4; and
(b) A financial report that satisfies the requirements of subsection 5.
3. If a charitable organization is:
(a) An entity required to file an initial or annual list with the Secretary of State pursuant to this title, the charitable organization must file the information and financial report required by subsection 2 at the time of filing the initial list and at the time of filing each annual list. If the charitable organization did not file the information and financial report required by subsection 2 at the time of filing its initial list or at the time of filing its most recent annual list, it must file the information required by subsection 2 before soliciting charitable contributions in this State, or having charitable contributions solicited in this State on its behalf by another person, and thereafter at the time of filing each annual list.
(b) Not an entity required to file an initial or annual list with the Secretary of State pursuant to this title, the charitable organization must file the information and financial report required by subsection 2 before it solicits charitable contributions in this State, or has charitable contributions solicited in this State on its behalf by another person, and annually thereafter on the last day of the month in which the anniversary date of the initial filing of the information and financial report.
4. The form required by subsection 2 must include, without limitation:
(a) The exact name of the charitable organization as registered with the Internal Revenue Service;
(b) The federal tax identification number of the charitable organization;
(c) The name of the charitable organization as registered with the Secretary of State or, in the case of a foreign charitable organization, the name of the foreign charitable organization as filed in its jurisdiction of origin;
(d) The name or names under which the charitable organization intends to solicit charitable contributions;
(e) The address and telephone number of the principal place of business of the charitable organization and the address and telephone number of any offices of the charitable organization in this State or, if the charitable organization does not maintain an office in this State, the name, address and telephone number of the custodian of the financial records of the charitable organization;
(f) The names and addresses, either residence or business, of the executive personnel of the charitable organization;
(g) The last day of the fiscal year of the charitable organization;
(h) The jurisdiction and date of the formation of the charitable organization;
(i) The tax exempt status of the charitable organization;
(j) If the charitable organization does not file with the Secretary of State articles of incorporation or any other formation document, including, without limitation, a foreign qualification document, as defined in NRS 77.090:
(1) The purpose for which the charitable organization is organized; and
(2) The names and addresses, either residence or business, of the officers, directors and trustees of the charitable organization; and
(k) Any other information deemed necessary by the Secretary of State, as prescribed by regulations adopted by the Secretary of State pursuant to NRS 82A.085.
5. Except as otherwise provided in this subsection, a financial report must contain the financial information of the charitable organization for the most recent fiscal year. In the discretion of the Secretary of State, the financial report may be a copy of the Form 990 of the charitable organization, with all schedules except the schedules of donors, for the most recent fiscal year. If a charitable organization was first formed within the past year and does not have any financial information or a Form 990 for its most recent fiscal year, the charitable organization must complete the financial report on a form prescribed by the Secretary of State using good faith estimates for its current fiscal year.
6. All information and the financial report filed pursuant to this section are public records. The filing of information pursuant to this section is not an endorsement of any charitable organization by the Secretary of State or the State of Nevada.
(Added to NRS by 2015, 2248)