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KANSAS LEGAL COUNSEL FOR PHILANTHROPY AND THE NONPROFIT SECTOR

KANSAS


INFORMATION AND RESOURCES ON NONPROFIT LAW & REGULATION
      NONPROFIT LAW LIBRARY     STATE-BY-STATE REGISTRATION & COMPLIANCE

Starting A Nonprofit Organization in Kansas

Welcome to the registration and compliance page for Kansas nonprofit organizations. Below you will find information on initial filings required when starting a 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.

NONPROFIT FORMATION

Starting a Nonprofit Organization in Kansas: Initial Filings

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: https://sos.ks.gov/
Filing Fee: $20

Note: The Articles of Incorporation may be filed online through the Kansas Business Center.

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 COMPLIANCE

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.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS' Modernized e-file Providers list.

2. Kansas Secretary of State

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: https://sos.ks.gov/
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: https://sos.ks.gov/
Filing Fee: $35

Note: If annual contributions exceed $500,000, submit audited financial statement prepared by an independent CPA.

EMPLOYMENT FILINGS

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: https://www.ksrevenue.org/bustaxtypeswh.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: https://www.dol.ks.gov/employers

Note: For more information, refer to the Department of Labor's UI Tax FAQs.

STATE STATUTES

Click here for Kansas state statute information.