NRS 82A.020 - “Charitable contribution” defined.

NV Rev Stat § 82A.020 (2019) (N/A)
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“Charitable contribution” means a contribution that is allowable as a tax deductible contribution pursuant to the provisions of section 170(c) of the Internal Revenue Code of 1986, 26 U.S.C. § 170(c), future amendments to that section and the corresponding provisions of future internal revenue laws.

(Added to NRS by 2015, 2247)