New Mexico Statutes

§ 57-22-3 — Definitions

New Mexico·Ch. 57 Trade Practices and Regulations·Art. 22 Charitable Solicitations
As used in the Charitable Solicitations Act: A. "charitable organization" means any entity that has been granted exemption from the federal income tax by the United States commissioner of internal revenue as an organization described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, or identifies itself to the public as having a charitable purpose; B. "charitable purpose" means a benevolent, social welfare, scientific, educational, environmental, philanthropic, humane, patriotic, public health, civic or other eleemosynary objective or an activity conducted in support of or in the name of law enforcement officers, firefighters or other persons who protect public safety; C. "contribution" means the promise, grant or pledge of any money, credit or property of any kind or

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Legislative History

Laws 1983, ch. 140, § 3; 1999, ch. 124, § 3.

Nearby Sections

15
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