Nevada ranks #40 overall out of the 51 U.S. jurisdictions for its friendliness towards faith-based nonprofit organizations. Nevada has several laws that facilitate the contributions of faith-based nonprofits, including no state corporate income tax and no audit requirement to solicit donations in the state. Nevada, however, has some policies that are burdensome to faith-based nonprofits operating in the state, such as a broad Blaine Amendment, nondiscrimination laws regarding public accommodations that include no meaningful exemptions for religious organizations, and a lack of a RFRA.
The Nevada Constitution follows in lockstep with the federal constitution’s protections, meeting but not exceeding the required minimum protections of the First Amendment (as currently interpreted by the US Supreme Court).
Nevada’s nondiscrimination laws generally restrict religious freedom for religious organizations that offer public programming and facilities and provide no meaningful religious accommodations or exemptions.
Nevada’s nondiscrimination laws related to employment provide strong accommodations or exemptions to generally protect the autonomy of most religious organizations.
The Nevada Constitution contains a Blaine Amendment that broadly restricts faith-based organizations’ freedom to participate in public benefit programs on the same terms as similarly situated secular institutions. Current U.S. Supreme Court precedent has rendered this language ineffective in many cases, but it could become effective in the future if Court precedent changes.
Nevada nonprofit corporation law does not have any law deferring to religious beliefs and structures in governance matters and does not have any special provisions specific to the internal governance or operations of religious organizations.
Nevada law permits a director, in the fulfillment of the director’s fiduciary duties, to rely on the opinion of individuals who can reasonably be assumed to have expertise on a certain matter but does not expressly allow a director to rely on guidance from religious figures within his or her faith tradition.
Nevada generally requires charitable solicitation registration for charitable organizations but excludes organizations established for and serving bona fide religious purposes from the definition of “charitable organization.”
Nevada imposes a sales and use tax on religious organizations’ sales but generally provides a broad and comprehensive, entity-based tax exemption for 501(c)(3) religious organizations’ sales upon application.
Nevada imposes a sales and use tax on religious organizations’ purchases but generally provides a broad and comprehensive, entity-based tax exemption for 501(c)(3) religious organizations’ purchases upon application.
Nevada imposes property tax but, upon application, generally provides an exemption to religious organizations for property used for religious and/or charitable purposes.
