NRS 82A.040: “Contribution” defined.

1. “Contribution” means the promise or grant of any money or property of any kind or value.

2. The term does not include any:

(a) Bona fide fees; or

(b) Dues or assessments paid by members, if the membership is not conferred solely as a consideration for making a contribution in response to a solicitation.

3. Nothing in this section shall be construed to require a contribution to be tax deductible pursuant to the provisions of section 170 of the Internal Revenue Code, 26 U.S.C. § 170.