Section 372.348 - Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes1. Any nonprofit organization created for religious, charitable or educational purposes that wishes to claim an exemption pursuant to NRS 372.326, must file an application with the Department to obtain a letter of exemption. The application must be on a form and contain such information as is required by the Department.2. If the Department determines that the organization is created for religious, charitable or educational purposes, it shall issue a letter of exemption to the organization. The letter of exemption expires 5 years after the date on which it is issued by the Department. At least 90 days before the expiration of the letter of exemption, the Department shall notify the organization to whom the letter was issued of the date on which the letter will expire. The organization may renew its letter of exemption for an additional 5 years by filing an application for renewal with the Department. The application for renewal must be on a form and contain such information as is required by the Department.3. To claim an exemption pursuant to NRS 372.326 for the sale of tangible personal property to such an organization: (a) The organization must give a copy of its letter of exemption to the retailer from whom the organization purchases the property; and(b) The retailer must retain and present upon request a copy of the letter of exemption.4. The Department shall adopt such regulations as are necessary to carry out the provisions of this section.(Added to NRS by 1995, 1438)-(Substituted in revision for NRS 372.343)(Added to NRS by 1995, 1438)-(Substituted in revision for NRS 372.343 )