NRS 612.120: “Employment”: Service performed in employ of corporation or foundation organized and operated for religious, charitable, educational or scientific purposes or for prevention of cruelty to children or animals excluded.

“Employment” shall not include service performed in the employ of a corporation, community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, hospital or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual except as provided in NRS 612.121.