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State-By-State Initial Compliance - Kansas

Initial Filings for Kansas Nonprofit Organizations

For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.

To view annual filing requirements for Kansas nonprofit organizations, refer to our annual filings page:www.hurwitassociates.com/l_s_annual_ks.php.

  1. To Incorporate in Kansas

    Submit Articles of Incorporation to:

    Kansas Secretary of State
    Memorial Hall, 1st Floor
    120 S.W. 10 th Ave.
    Topeka, KS 66612-1594
    Information: (785) 296-4564
    Web Site: www.kssos.org/
    Filing Fee: $20
    Note: The Articles of Incorporation may be filed online through the Kansas Business Center.
  2. To Obtain 501(c)(3) Tax-Exempt Status

    Submit Form 1023, Application for Recognition of Exemption to:

    Note new address:
    Internal Revenue Service
    P.O. Box 12192
    Covington, KY 41012-0192
    Information: (800) 829-1040
    Forms: (800) 829-3676
    Web Site: www.irs.gov/charities
    Filing Fee: $850 ($400 if revenues less than $10,000/year)

    For more information on filing fees, see the IRS website.
  3. To Obtain Kansas Sales Tax Exemption

    In general, nonprofit organizations are not exempt from paying sales taxes on purchases in Kansas and are not exempt from collecting sales taxes on sales of goods. However, certain organizations may qualify for exemption and may apply for an entity exemption certificate (for sales tax exemption on purchases) by:

    a. Creating an account through KS Webtax.

    b. Using the KS Webtax website to apply for exemption.

    Information: (785) 296-3081
    Web Site: www.ksrevenue.org/
    Note: For more information, refer to the Kansas Department of Revenue's publication: Kansas Exemption Certificates.
  4. To Obtain Kansas Income Tax Exemption

    Nonprofit 501(c)(3) organizations exempt from federal income taxes are automatically exempt from Kansas income taxes and need not apply for exemption.

  5. To Register with the Kansas Secretary of State

    Prior to soliciting in Kansas, submit the Registration Statement for Solicitations along with a copy of the organization's Form 990 (or, if not required to file Form 990, a Charitable Solicitation Financial Statement) to:

    Kansas Secretary of State
    Memorial Hall, 1st Floor
    120 S.W. 10 th Ave.
    Topeka, KS 66612-1594
    Information: (785) 296-4564
    Web Site: www.kssos.org/
    Filing Fee: $35
    Note: If the organization has received charitable contributions exceeding $500,000 in the most recently completed fiscal year, it most include an independently audited financial statement of the most recent fiscal year with this filing.

Kansas Employment Filings

If the organization will have employees, the following filings are also required:

  1. To Register with the Kansas Department of Revenue

    If the organization has not already completed the registration in step #3 above, complete the Business Tax Application for an employer withholding account.

    Kansas Department of Revenue
    915 SW Harrison Street
    Topeka, KS 66612-1588
    Information: (785) 368-8222
    Fax: (785) 291-3614
    Web Site: www.ksrevenue.org/withholdingtt.html
    Note: For more information, refer to the Department of Revenue's Business Tax Application Instructions, Withholding Tax Guide and frequently asked questions.
  2. To Register with the Kansas Department of Labor

    Complete the employer registration online to obtain an unemployment tax number.

    Information: (785) 296-5027
    Web Site: www.dol.ks.gov/KansasEmployer.aspx
    Note: For more information, refer to the Department of Labor's UI Tax FAQs.

Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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