Entity Structures Spoke · Nevada · 2026

What entity should your ABA practice use in Nevada?

A standard LLC by default, with a professional LLC available if the licensees want it. Nevada defines "professional service" by principle, so a licensed behavior analyst may form a professional entity, but the Professional Entities and Associations Act is elective and the LLC Act permits any lawful purpose. A non-licensee may own the ordinary LLC. Adding a psychologist brings that profession's professional-entity combinations and clinical-judgment protections into play, and a behavior analyst cannot join them.

Important · This is not legal advice

This page is general educational information about Nevada entity, corporate, and licensing law as it affects applied behavior analysis practices. It is not legal, tax, or business advice, it does not create an attorney-client relationship, and it is not a substitute for advice from a Nevada attorney or qualified healthcare regulatory counsel. Nevada's Board of Applied Behavior Analysis has rulemaking authority that could reach practice structure. Verify current requirements with the Nevada Secretary of State, the Board of Applied Behavior Analysis, and qualified counsel before forming an entity, and do not rely on anything here as a substitute for that advice.

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Verdict for Nevada
Default to a standard LLC. Nevada's professional entity statute is elective: "one or more persons may organize a professional entity." Its definition of professional service is any licensed personal service, so behavior analysis qualifies and licensed behavior analysts may form a professional LLC or corporation if they choose, owned only by same-profession licensees. Nothing requires them to, the LLC Act allows any lawful purpose, and the Board of Applied Behavior Analysis has adopted no entity or ownership rule. A non-licensee may own the ordinary LLC.

Nevada licenses behavior analysts and assistant behavior analysts and registers behavior technicians through the Board of Applied Behavior Analysis (NRS Chapter 641D, formerly Chapter 437); practicing without the credential is prohibited and enforced by cease-and-desist orders and administrative fines (NRS 641D.900; NRS 641D.780). The Professional Entities and Associations Act defines "professional service" as "any type of personal service which may legally be performed only pursuant to a license, certificate of registration or other legal authorization" (NRS 89.020(10)) and provides that "one or more persons may organize a professional entity" whose owners must be licensed for the same specific professional service (NRS 89.040(1); NRS 89.070(1)). The LLC Act provides that "a limited-liability company may be organized under this chapter for any lawful purpose" (NRS 86.141(1)). Multi-profession professional entities are permitted only among the professions the Act pairs, which include psychology and the listed mental health professions and do not include behavior analysis (NRS 89.050(2)).

Is ABA licensed?
Yes (NRS 641D)
Pro entity required?
No; elective
Prevailing form
Standard LLC
Who can own
Non-licensee may own

Is ABA a licensed profession in Nevada, and under which board

Yes. Nevada enacted behavior analyst licensure in 2017 under what was then chapter 437, created a dedicated Board of Applied Behavior Analysis in 2019, and recodified the chapter as NRS 641D (NRS 641D.200; history notes to NRS 641D.610). The board licenses behavior analysts and assistant behavior analysts and registers behavior technicians, with fingerprint-based background checks at application (NRS 641D.300), supervision rules tied to Behavior Analyst Certification Board standards (NRS 641D.610), and a prohibition on practicing or holding out without the credential enforced by cease-and-desist orders, citations, and administrative fines, with referral to the Attorney General (NRS 641D.900; NRS 641D.780). Nothing in chapter 641D or the board's regulations addresses the entity a licensee practices through or who may own it (NAC Chapter 641D). The licensure mechanics are on the Nevada licensing and credentialing page.

Nevada offers professional corporations and professional LLCs under one act, chapter 89, and both are available to any licensed profession by election. For an ABA practice the menu therefore includes a professional form as well as the ordinary ones, and the choice is a business judgment, not a legal requirement.

EntityAvailable for ABA?Who may own itWhen to use it
Standard LLC
(NRS Chapter 86)
Yes; the prevailing formOpen; a non-licensee may ownThe default. Any lawful purpose (86.141); no chapter 641D rule restricts it.
Professional LLC (PLLC)
(NRS 89.040)
Yes; by electionOnly natural persons licensed for the same specific service (89.070(1)(a))Available to licensed behavior analysts who want the professional form; requires a regulating-board certificate and a surname in the name.
Professional corporation
(NRS 89.040)
Yes; by electionSame as PLLCThe corporate professional form; same ownership rule.
Business corporation
(NRS Chapter 78)
YesOpenAn alternative to the LLC for tax or investor reasons.
Management company (MSO)Companion entityOwned by founders or investorsNeeded when a psychology or medical professional entity is in the structure.

Can a behavior analyst form the professional entity

Yes. Nevada's definition is principle-based rather than a list: a professional service is "any type of personal service which may legally be performed only pursuant to a license, certificate of registration or other legal authorization" (NRS 89.020(10)), and practicing applied behavior analysis without a license is prohibited (NRS 641D.900), so behavior analysis is a professional service. "One or more persons may organize a professional entity in the manner provided for organizing a corporation pursuant to chapter 78 of NRS or a limited-liability company pursuant to chapter 86 of NRS," and each organizer "must ... be authorized to perform the professional service for which the professional entity is organized" (NRS 89.040(1)). The articles must state the profession, list the owners and managers, and attach "a certificate from the regulating board of the profession to be practiced showing that each of the directors, stockholders, managers or members who is a natural person is licensed to practice the profession" (NRS 89.040(1)(c)). Because the verb is "may," the professional entity is an option a licensed behavior analyst can take, not a form the practice must take.

Nevada lets any licensed profession form a professional entity and requires none of them to. For a behavior analyst the professional LLC is a door that is open, not a room the practice is locked into.

Who is allowed to own it

For an ABA-only practice organized as an ordinary LLC, anyone. The chapter 89 ownership rule, that no professional entity "may issue any of its owner's interest to anyone other than a natural person who is licensed to render the same specific professional services" (NRS 89.070(1)(a)), applies to professional entities, which are entities "organized pursuant to this chapter." An LLC organized under chapter 86 for any lawful purpose is not one. Chapter 89 itself confirms that it "does not bar the regulating board of any profession from taking any action otherwise within its power" (NRS 89.100), so the Board of Applied Behavior Analysis could adopt a practice-structure rule; it has not. Nevada's statutory protections for clinical judgment against owner interference, including prohibitions on owners setting patient quotas, controlling hiring decisions, or influencing coding and billing, apply to owners of professional entities organized for medicine and the related professions including psychology (NRS 89.055), and do not by their terms reach an ABA entity. A non-licensee may own the ordinary ABA LLC and take distributions. If the licensees instead elect the professional form, ownership closes to licensed behavior analysts, voting agreements in favor of non-licensees are barred (NRS 89.070(1)(b)), and a disqualified owner must sever all financial interest (NRS 89.080(1)).

Where the two archetypes split

Nevada draws the split in chapter 89's combination rules. A professional entity may be organized to render one specific professional service, except that the statute names the combinations it allows: the design professions; "medicine, genetic counseling, homeopathy, osteopathy, naprapathy, chiropractic and psychology, or any combination thereof"; and "mental health services," composed of licensed psychologists, master's-level licensed clinical social workers, psychiatric nurses, marriage and family therapists, and clinical professional counselors "in any number and in any combination" (NRS 89.050(2)(a), (b), (c)). Behavior analysts appear in none of them. A practice that adds an in-house psychologist for diagnostic evaluations therefore cannot put the psychologist and the behavior analysts into one professional entity: the psychology entity, if it is a chapter 89 entity, is owned by psychologists or the listed mental health professions, and an ABA professional entity, if elected, is owned by behavior analysts. The psychology entity also carries the NRS 89.055 clinical-judgment protections, which bind its owners. The workable structures are a non-licensee-owned ABA LLC alongside a psychologist-owned psychology entity, with a management company serving both, or, if the psychologist does not use a chapter 89 entity, whatever structure the Board of Psychological Examiners' rules permit. Either way, the behavior analyst cannot own the psychology piece and the psychologist cannot practice psychology through the ABA LLC.

The professional entity election and what it costs

Because Nevada's professional form is elective and principle-based, the question for an ABA practice is whether the election is worth it. Electing brings three obligations: the articles must attach a regulating-board certificate that every owner and manager is licensed (NRS 89.040(1)(c)); the name must carry a professional designator and "the last name of one or more of its current or former members" (NRS 89.040(3)); and the entity must maintain a current list of its owners of record and produce it to the Secretary of State on request (NRS 89.045). It also closes ownership to behavior analysts and requires a licensed manager, since "a natural person may not be an officer, director or manager of a professional entity ... unless the natural person is licensed to render the same specific professional services" (NRS 89.080(2)). What the election buys is standing as a professional entity, which some payors and some multistate structures prefer, and a statutory frame for a licensee-owned practice. For a practice with a non-licensee owner it is unavailable; for a practice owned entirely by behavior analysts it is a choice to make with counsel. Watch the Board of Applied Behavior Analysis for any regulation on practice structure adopted under its NRS 641D rulemaking authority, since chapter 89 expressly preserves that power.

Naming the entity

A Nevada LLC name must contain "Limited-Liability Company," "Limited Liability Company," "Limited Company," or "Limited," or the abbreviations "Ltd.," "L.L.C.," "L.C.," "LLC," or "LC" (NRS 86.171(1)). A professional LLC name must contain "Professional Limited-Liability Company" or the abbreviations "Prof. L.L.C.," "Prof. LLC," "P.L.L.C.," or "PLLC," or "Chartered," "Chtd.," "Limited," or "Ltd.," and must contain the last name of one or more current or former members (NRS 89.040(3)); a professional corporation follows the parallel rule at NRS 89.040(2). Clear the name with the Secretary of State before filing.

Why choosing the entity is only half the question

Picking the form is one decision. Who may own it, and how outside capital comes in, is the other, and in Nevada the two are linked in the usual way: an ordinary LLC keeps ownership open, and the professional form closes it to behavior analysts. For ABA-only practice, outside capital can sit in the ordinary LLC itself. The management company becomes necessary when a psychology or medical professional entity joins the structure, and the NRS 89.055 protections then shape what that management company may and may not do with respect to the licensed professionals' judgment.

Read next: Do you need an MSO for your ABA practice in Nevada?

Tax treatment as a separate layer

Entity form and tax classification are separate choices. A Nevada LLC is taxed by default as a sole proprietorship or partnership depending on the number of members and can elect corporate or S-corporation treatment; a corporation is a corporation unless it makes an S election. Nevada has no personal or corporate income tax and instead imposes a commerce tax on gross revenue and a modified business tax on payroll, neither of which favors one entity form over another. Decide the tax layer with a Nevada tax adviser.

Multistate practice and foreign qualification

If you operate beyond Nevada, the Nevada LLC is only your home-state piece. To deliver services in another state you generally register there as a foreign entity and meet that state's own ownership and entity rules. California, next door, has no behavior analyst license and is open for ABA-only practice on that basis; Arizona has its own rules. Multistate groups usually standardize on a structure that satisfies the strictest state in the footprint rather than the most permissive. See the practice expansion and sale page for the multistate view.

How this connects to the rest of your compliance stack

Entity choice is one layer. Others interact with it:

  • Ownership and outside capital. Nevada is open for an ordinary ABA LLC; the professional form closes ownership by election, and the management company matters once a psychology or medical professional entity is added. See the Nevada MSO and ownership page.
  • Licensing and credentialing. Every clinician delivering ABA holds the chapter 641D license or registration, with supervision under NRS 641D.610. See licensing and credentialing in Nevada.
  • Payor and Medicaid enrollment. The entity and its ownership are disclosed at enrollment and revalidation. See Nevada Medicaid and the insurance mandate.

Forming the entity in Nevada: the sequence

  1. License the practitioners. Behavior analysts and assistants licensed, and technicians registered, by the Board of Applied Behavior Analysis under NRS Chapter 641D.
  2. Decide the archetype and the election. ABA-only, or ABA plus in-house psychology; and whether an all-licensee practice wants the chapter 89 professional form.
  3. Form the ABA entity. An ordinary LLC by articles of organization under NRS Chapter 86, or, if elected, a professional LLC under NRS 89.040 with the board certificate attached.
  4. Clear the name. LLC designator under 86.171, or PLLC designator plus a member surname under 89.040(3).
  5. Adopt an operating agreement. Set ownership and management, and reserve clinical authority to a licensed behavior analyst clinical director; if a professional entity, managers must be licensees (89.080(2)).
  6. If diagnostics are in-house, form the psychology entity. A separate psychology professional entity or whatever the psychology board permits; behavior analysts cannot own it (89.050(2)); management services agreement at a fixed fair-market-value fee, drafted around NRS 89.055.
  7. Watch the board. A Board of Applied Behavior Analysis regulation on practice structure would change the ordinary-LLC analysis.

Nevada entity variables at a glance

VariableNevada value
Is ABA a licensed profession?Yes; Board of Applied Behavior Analysis, NRS Chapter 641D; practice without credential prohibited (641D.900)
Is a PLLC available?Yes, by election under NRS 89.040; ABA qualifies under the principle-based definition (89.020(10))
Is the professional form mandatory?No; "may organize" (89.040(1)); the LLC Act permits any lawful purpose (86.141)
Who may own a professional entityOnly natural persons licensed for the same specific service (89.070(1)); voting agreements with non-licensees barred (89.070(1)(b)); managers must be licensees (89.080(2))
Multi-profession professional entityOnly the listed combinations (89.050(2)); behavior analysis is in none
Board entity rule for ABANone; chapter 89 preserves the board's power to adopt one (89.100)
Clinical-judgment protectionsNRS 89.055 applies to owners of medical and psychological professional entities; not to an ABA entity
Ownership flexibility for ABAOpen for an ordinary LLC; closed to licensees if the professional form is elected
Management companyOptional for ABA-only; the structure of choice once a psychology or medical professional entity is added
NamingLLC designator (86.171); PLLC designator plus member surname (89.040(3))
Key authoritiesNRS 86.141, 86.171; NRS 89.020, 89.040, 89.045, 89.050, 89.055, 89.070, 89.080, 89.100; NRS 641D.300, 641D.610, 641D.780, 641D.900

Frequently asked questions

Do I need a professional LLC to run an ABA practice in Nevada?
No. Chapter 89 says one or more licensed persons "may" organize a professional entity, and the LLC Act permits an ordinary LLC for any lawful purpose. The professional form is available to licensed behavior analysts who want it and required of no one.
Can a non-licensee own my Nevada ABA practice?
Yes, through an ordinary LLC. The licensed-owner rule in NRS 89.070 applies only to entities organized under chapter 89. The Board of Applied Behavior Analysis has adopted no ownership rule, though chapter 89 preserves its power to do so.
Can my behavior analysts and a psychologist form one professional entity?
No. Chapter 89 allows multi-profession entities only in the combinations it lists, which include psychology with medicine and the related professions, and psychology with the listed mental health professions. Behavior analysis is in neither list, so each profession's entity is separate.
What does electing the professional form require?
A regulating-board certificate that every owner and manager is licensed, attached to the articles; a professional designator and a member's surname in the name; licensed managers; a current owners list; and ownership limited to licensed behavior analysts, with any voting agreement in favor of a non-licensee barred.
Do the NRS 89.055 protections against owner interference apply to ABA?
By their terms they apply to owners of professional entities organized for medicine, homeopathy, osteopathy, naprapathy, chiropractic, and psychology. They do not reach an ABA entity, though a management services agreement should honor the same principles as a matter of good practice.

Where professional advice is essential, not optional

Nevada is open for a pure ABA practice and offers a professional form to licensees who want it, so the decision is a design choice with statutory consequences. The places to spend counsel's time are whether an all-licensee practice should elect the professional form, the two-entity structure and the NRS 89.055 constraints once a psychologist joins, any Board of Applied Behavior Analysis regulation on practice structure, and the commerce and modified business taxes. Confirm the form, the ownership, and the tax treatment with a Nevada attorney and a tax adviser before you file.

The governing authorities to know are the Professional Entities and Associations Act (NRS Chapter 89, with the definition at 89.020(10), formation at 89.040, combinations at 89.050, clinical-judgment protections at 89.055, ownership at 89.070, and disqualification at 89.080), the LLC Act (NRS 86.141 and 86.171), and the applied behavior analysis chapter (NRS Chapter 641D, especially 641D.900).

Confirm current requirements directly

This page describes general patterns in a regulatory environment that changes. The Nevada Secretary of State, the Board of Applied Behavior Analysis, the Board of Psychological Examiners, and qualified counsel provide current requirements. Neither this page nor any secondary source should be relied on in place of direct verification with the relevant authorities and counsel.

Last updated August 2026. Nevada's professional entity statute, LLC Act, and chapter 641D can change, and a board regulation on practice structure would change this analysis. Nothing here is legal, tax, or business advice. Consult qualified Nevada counsel and a tax adviser before making entity, ownership, or tax decisions.