. . . "The Statutory exemptions are as follows: ??? A governmental entity. ??? (b) A nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. ?? 501(c). ??? (c) A person as defined in Title 7 of the Nevada Revised Statutes, who operates a business from his home and whose net earnings from that business are not more than 66 2/3 perc" . .