NAC82.210. Registration with Secretary of State: Form; financial report.  

     1. The form prescribed by the Secretary of State pursuant to NRS 82.392 may offer a corporation the option of:

     (a) Providing the Internet address of a website which may be accessed via the Nevada Business Search web page on the Internet website of the Secretary of State. The Internet address provided by the corporation must be:

          (1) The official website of the corporation; and

          (2) Kept active and maintained by the corporation.

     (b) Certifying that all funds received by the corporation will be used in compliance with the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act (USA PATRIOT ACT) of 2001, Public Law 107-56.

     2. For the purpose of providing the financial information required by NRS 82.392 and 82.397:

     (a) A corporation which intends to solicit charitable contributions must provide on the form prescribed by the Secretary of State pursuant to NRS 82.392 the following information as reported to the Internal Revenue Service for the most recent fiscal year:

          (1) Total revenue, as reported on line 12 of Form 990 or on line 9 of Form 990-EZ;

          (2) Total expenses, as reported on line 18 of Form 990 or on line 17 of Form 990-EZ;

          (3) Revenue less expenses, as reported on line 19 of Form 990, or excess (or deficit) for the year, as reported on line 18 of Form 990-EZ;

          (4) Total assets, as reported on line 20 of Form 990 or on line 25 of Form 990-EZ;

          (5) Total liabilities, as reported on line 21 of Form 990 or on line 26 of Form 990-EZ; and

          (6) Net assets or fund balances, as reported on line 22 of Form 990 or on line 27 of Form 990-EZ.

     (b) If a corporation is not required to file a Form 990 or Form 990-EZ, but filed a Form 990-N or was first formed within the past year and does not have any financial information available, the corporation must check the box provided on the form prescribed by the Secretary of State to indicate that the corporation is providing good faith estimates based on the records of the corporation.

     3. The form prescribed by the Secretary of State pursuant to NRS 82.392 must be signed under penalty of perjury by the person who provided the information contained in the form stating that the information is true and accurate to the best of the person’s knowledge.