1. Except as otherwise provided in this section and NRS 82A.210 , a solicitation for a contribution by, for or on behalf of a charitable organization or nonprofit organization, including, without limitation, a solicitation by means of electronic mail or other electronic medium or device, must disclose the following information:
(a) The full legal name of the charitable organization or nonprofit organization as registered with the Secretary of State pursuant to this title;
(b) If the charitable organization or nonprofit organization is not registered or not required to be registered with the Secretary of State pursuant to this title, the full legal name and the physical address of the principal place of business of the charitable organization or nonprofit organization;
(c) A published phone number or Internet address of a website for the charitable organization or nonprofit organization;
(d) A statement or description of the purpose of the charitable organization or nonprofit organization; and
(e) A statement that the contribution:
(1) May be tax deductible pursuant to the provisions of section 170(c) of the Internal Revenue Code of 1986 , 26 U.S.C. § 170(c) ; or
(2) Does not qualify for such a federal tax deduction.
2. A solicitation for a contribution by, for or on behalf of a charitable organization or nonprofit organization by means of electronic medium or device, other than electronic mail, is deemed to comply with the requirements of subsection 1 if:
(a) The information required to be disclosed pursuant to subsection 1 may be obtained from an Internet website maintained by the charitable organization or nonprofit organization;
(b) The charitable organization or nonprofit organization provides a hyperlink to that Internet website; and
(c) The statement required by paragraph (e) of subsection 1 is located conspicuously on that Internet website or on the page of that Internet website where the donor commits to the charitable contribution.
3. A solicitation or pledge drive conducted by a charitable organization or nonprofit organization as part of a broadcast telethon, radiothon, webcast or any similar form of broadcast communication is not required to provide the disclosure required by this section throughout the broadcast event, but must disclose the information to a prospective donor before the donor commits or pledges to make a contribution.
4. A disclosure provided in connection with an appeal for funds to benefit a particular person or his or her immediate family must contain:
(a) The name of the particular person or family members who are to benefit from the appeal; and
(b) A statement that a contribution in response to the appeal may not qualify for a federal tax deduction.
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