Scholarship organization to notify Department of Taxation of certain donations; prohibition on carrying forward donation past certain date.
Nev. Rev. Stat. § 388D.288
in effect1. A scholarship organization that is registered with the Department of Education pursuant to NRS 388D.282 shall notify the Department of Taxation in writing not more than 10 days after receiving a donation from a taxpayer pursuant to NRS 363A.139 or 363B.119 , as applicable, of the amount of the donation.
2. Any donation received by a scholarship organization must not be carried forward for more than 5 years after the last day of the calendar year in which the donation is made.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-388D.htmlFetched: 10/4/2026
