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Kansas

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Kansas Registration and Compliance

Welcome to the registration and compliance page for Kansas nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Kansas, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Kansas. To navigate to one of these sections, click on the appropriate link on the left of this page.

Our firm is also pleased to provide a complimentary compliance reminder service to remind you when your state and federal filings are coming due. To sign up for this service, click the “compliance reminder service” button to the left and complete our registration form.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

Initial Filings for Kansas Nonprofit Organizations

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) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) or 1024 (other 501(c) organizations), 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
Form 1023 Filing Fee: $850 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $850 ($400 if annual receipts will average not more than $10,000 in the first 4 years)

Note: Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.

b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)

Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024.
For more information about this filing, refer to 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:

However, certain organizations may qualify for exemption and may apply for an entity exemption certificate (for sales tax exemption on purchases) by creating an account through KS Webtax and applying 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.


Annual Filings for Kansas Nonprofit Organizations

1. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.

2. Kansas Attorney General

a. Form: Annual Report
Due Date: 5 ½ months after end of fiscal year

Kansas Secretary of State
Memorial Hall, 1st Floor
120 S.W. 10th Ave.
Topeka, KS 66612-1594

Information: (785) 296-4564
Web Site: www.kssos.org
Filing Fee: $40

Note: If the annual report is not submitted within 90 days following the due date, the organization will be forfeited in Kansas and will need to complete the reinstatement process to return to active standing.

b. Form: Registration Statement for Solicitations
Due Date: 6 months after end of fiscal year

Kansas Secretary of State
Memorial Hall, 1st Floor
120 S.W. 10th Ave.
Topeka, KS 66612-1594

Information: (785) 296-4564
Web Site: www.kssos.org
Filing Fee: $35


Kansas Employment Filings

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

1. To Register with the Kansas Department of Revenue

If the organization has not already done so, 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 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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