Kansas
This guide organizes 124 Kansas nonprofit compliance facts supported by 145 official sources. 20 entries are currently marked Verification in Progress.
124 facts · 104 source verified · 20 in progress · 145 official sources
On this page
- Start Here
- Compact Operational Reference
- Form and Govern the Kansas Corporation
- Maintain Good Standing and Foreign Authority
- Register Charitable Solicitation and Professional Fundraising
- Protect Charitable Assets and Handle State Taxes
- Apply Local Property-Tax Procedures
- Hire Workers and Manage Payroll Accounts
- Conduct Raffles, Bingo, and Instant Bingo
- Handle Alcohol, Lobbying, and Campaign Finance
- Check Local Licences, Food, and Child Care
- Dissolve and Close Separate Accounts
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Start Here
These are Kansas’s highest-priority nonprofit compliance decision points. Some apply at formation or recur on a fixed cycle. Others apply only when the organization hires employees, owns property, solicits contributions, sells taxable goods, or winds down. Not every entry applies to every Kansas nonprofit, so read each entry’s own applicability line and its verification label before acting on it. The pattern behind the list is that Kansas keeps its systems apart. An ordinary Kansas nonprofit is a nonstock corporation under the General Corporation Code, and forming it leaves federal section 501(c)(3) recognition a separate federal determination. Form AI costs $20 whether it is filed online or on paper, and a qualifying resident agent and a Kansas physical registered office must then be maintained continuously. Organization and bylaws come after incorporation. The Information Report is biennial rather than annual, it is due June 15 in the reporting year matching the formation or registration year parity, and the current nonprofit fee is $80. Charities register before soliciting unless an exact exemption applies, and renewal follows the sixth-month-after-year-end formula. Kansas income-tax treatment does not establish every other exemption, there is no blanket nonprofit sales-tax exemption, and property exemption runs through county intake with a Board of Tax Appeals determination. Employer systems stay separate from each other: workers’ compensation uses a payroll trigger and new hires are reported within 20 days. Dissolving the corporation does not close a single separate account.
- Use a Kansas nonstock nonprofit corporation for the state entity; federal section 501(c)(3) recognition is separate Applies to: Organizations forming or operating an ordinary Kansas charitable corporation and seeking or holding federal section 501(c)(3) recognition.
- File Form AI Articles of Incorporation and pay $20 online or on paper Applies to: A new domestic Kansas not-for-profit corporation.
- Maintain a qualifying resident agent and a Kansas physical registered office continuously Applies to: Domestic and registered foreign Kansas nonprofit corporations.
- Complete organizational action and adopt bylaws after incorporation Applies to: New domestic Kansas nonprofit corporations.
- File the Kansas nonprofit Information Report every two years by June 15 and pay $80 Applies to: Domestic and registered foreign Kansas not-for-profit corporations.
- Register with the Kansas Attorney General before soliciting contributions unless a statutory exemption applies Applies to: Domestic and out-of-state charitable organizations soliciting in Kansas and not within a statutory exemption.
- Renew by the last day of the sixth month after the fiscal-year-end month and do not rely on a federal extension Applies to: A registered Kansas charitable organization.
- Treat federal income-tax exemption as creating Kansas corporate-income-tax exemption for each qualifying year Applies to: A Kansas nonprofit corporation exempt from federal income tax and filing federal Form 990 or 990-EZ.
- Do not treat every Kansas nonprofit or section 501(c)(3) organization as exempt from sales and use tax Applies to: Kansas nonprofits purchasing or selling taxable goods or services.
- Apply the Kansas charitable, religious, or educational ownership-and-use test; federal status alone is not enough Applies to: A nonprofit owning Kansas real or personal property and seeking ad valorem exemption.
- Register for Kansas withholding before payroll and withhold from covered wages Applies to: A nonprofit employing workers whose wages are subject to Kansas withholding.
- File the Kansas Employer Status Report within 15 days after paying the first employee Applies to: A nonprofit that begins paying wages in Kansas.
- Obtain Kansas workers’ compensation coverage when nonagricultural gross annual payroll is more than $20,000 Applies to: A Kansas nonprofit employer with nonagricultural employment and gross annual payroll above the threshold.
- Report new hires and rehires to Kansas within 20 days Applies to: Kansas employers hiring or rehiring employees.
- Approve and file Kansas nonstock dissolution and pay the current $20 nonprofit fee Applies to: A domestic Kansas nonprofit corporation ending its corporate existence after activity has begun.
Compact Operational Reference
A summary and navigation device only. Start Here above carries all 15 primary decision points, and these 12 rows are the highest-value verified operational actions. Every row links to the complete requirement below, where the applicability line, responsible agency, official sources, exceptions, and full deadline and fee wording appear in full. Every row here is SOURCE VERIFIED, which is why some things you might expect are missing. Dissolution appears as the corporate filing only, because the charitable-asset and oversight questions around winding up remain under verification and no summary line would be honest about them. Complex or mixed property use has no row either, because each county administers intake locally and the Board of Tax Appeals decides the exemption. Local licences, food, child care, gaming, alcohol, and campaign finance are all below rather than here, because each turns on the exact activity.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| Domestic nonprofit Articles (A new domestic Kansas nonprofit corporation)File Form AI Articles of Incorporation and pay $20 online or on paper | $20 online or paper. | Before corporate existence. | Articles of Incorporation — Domestic (Kansas) Corporation, Form AI (Kansas Secretary of State) |
| Resident agent and office (Domestic and authorized foreign Kansas nonprofit corporations)Maintain a qualifying resident agent and a Kansas physical registered office continuously | Kansas physical registered office; $20 change filing. | At formation or foreign authority and continuously thereafter. | Form AI / Form ROA / Form FA (Kansas Secretary of State) |
| Biennial Information Report (Domestic and authorized foreign nonprofit corporations)File the Kansas nonprofit Information Report every two years by June 15 and pay $80 | $80 online or paper. | June 15 in the assigned even/odd reporting year. | Information Report — Not-for-Profit Corporation, Form INP (Kansas Secretary of State) |
| Initial charity registration (A charitable organization soliciting in Kansas unless an exact exemption applies)Register with the Kansas Attorney General before soliciting contributions unless a statutory exemption applies | $25 registration fee. | Before solicitation. | Registration Statement for Solicitations (Kansas Attorney General) |
| Charity renewal (Registered charitable organizations)Renew by the last day of the sixth month after the fiscal-year-end month and do not rely on a federal extension | $25; federal extension does not delay the Kansas filing. | Last day of the sixth month after the fiscal-year-end month. | Registration Statement for Solicitations (Kansas Attorney General) |
| Kansas income-tax exemption (A federally exempt organization determining Kansas corporate-income-tax treatment)Treat federal income-tax exemption as creating Kansas corporate-income-tax exemption for each qualifying year | No routine separate application identified in the approved fact. | For each qualifying tax year. | Federal exemption evidence / Kansas corporation tax instructions (Kansas Department of Revenue) |
| Sales-tax purchaser exemption (A nonprofit within a qualifying Kansas statutory exemption category)Apply for a Kansas Tax Entity Exemption Certificate when the organization fits a statutory category | Specific statutory category and Kansas exemption certificate required. | Before qualifying direct purchases. | Request for Sales Tax Exemption / entity exemption portal (Kansas Department of Revenue) |
| Property-tax exemption (A nonprofit seeking exemption for Kansas property)File the exemption application through the county appraiser for Kansas Board of Tax Appeals determination | $400 per real-property parcel / $100 personal property; waiver may apply. | File through the county appraiser under the statewide BOTA procedure. | BOTA Application for Exemption from Property Tax (County appraiser; Kansas Board of Tax Appeals) |
| UI employer status (A nonprofit beginning to pay wages in Kansas)File the Kansas Employer Status Report within 15 days after paying the first employee | No registration fee stated. | Within 15 days after first payroll. | Employer Status Report, Form K-CNS 010 (Kansas Department of Labor, Unemployment Insurance Tax) |
| Workers’ compensation (A Kansas nonprofit with covered payroll exposure)Obtain Kansas workers’ compensation coverage when nonagricultural gross annual payroll is more than $20,000 | More than $20,000 gross annual payroll. | Before covered exposure when the payroll trigger applies. | Insurance policy or approved self-insurance authority (Kansas Department of Labor, Division of Workers Compensation) |
| New-hire reporting (Kansas employers hiring or rehiring employees)Report new hires and rehires to Kansas within 20 days | No filing fee stated. | Within 20 days; rehire after a 60-day break. | Kansas New Hire Reporting portal / Form K-CNS 436 (Kansas Department of Labor) |
| Voluntary dissolution (A Kansas nonprofit voluntarily dissolving after required approvals)Approve and file Kansas nonstock dissolution and pay the current $20 nonprofit fee | $20 online or paper. | After valid corporate approvals. | Dissolution by Stockholders, Members or Governing Body, Form DS (Kansas Secretary of State) |
Form and Govern the Kansas Corporation
Incorporating in Kansas creates the state corporation and settles nothing else. Kansas uses a nonstock corporation under the Kansas General Corporation Code, so federal section 501(c)(3) recognition, Attorney General charity registration, Kansas income tax, sales tax, property tax, gaming authority, alcohol authority, and local permits each stay their own determination. This group covers the governing statute and the charitable versus other nonstock classification, Form AI and its $20 fee, names and the absence of a statewide trade-name registry, the resident agent and the Kansas physical registered office, organization and bylaws, the board, members, officers, records, and the three formation questions current official sources do not settle.
Kansas incorporation creates a state-law nonstock corporation. It does not itself grant federal recognition, Attorney General registration, Kansas income-tax treatment, sales-tax exemption, property-tax exemption, gaming authority, alcohol authority, or local permits.
- Deadline
- At formation and whenever exempt status is represented.
- Fee
- No separate classification fee.
- Filing agency
- Kansas Secretary of State
- Responsible party
- Kansas Secretary of State; Internal Revenue Service; relevant Kansas and local agencies
- Frequency
- Continuous
- How to comply
- File the Kansas corporation and complete each separate federal, state, and local process that applies.
- Official form or portal
- Form AI; IRS exemption application and separate agency applications as applicable.
Applies to: Organizations forming or operating an ordinary Kansas charitable corporation and seeking or holding federal section 501(c)(3) recognition.
- Trusts, unincorporated associations, foreign entities, cooperatives, religious bodies, and specially regulated entities may use different statutes.
- Conflating independent systems can produce unsupported exemption claims, unregistered solicitation, tax liability, or unlicensed activity.
- Colorado nonprofit corporation type required
- Virginia nonprofit corporation type required
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 5 more
View official sources (6)
Kansas does not use a single stand-alone modern nonprofit corporation act for ordinary formation. The Kansas General Corporation Code applies to nonstock corporations, with section 17-6014 supplying nonprofit and charitable nonstock rules.
- Deadline
- At formation and before relying on a governance or transaction rule.
- Fee
- No separate statute-selection fee.
- Filing agency
- Kansas Secretary of State
- Responsible party
- Kansas Secretary of State; Kansas Office of Revisor of Statutes
- Frequency
- Continuous and event-triggered
- How to comply
- Use the General Corporation Code and the nonstock-specific provisions that modify stock-corporation rules.
- Official form or portal
- Form AI; Kansas General Corporation Code.
Applies to: New and existing ordinary Kansas nonprofit corporations.
- Special religious, cooperative, unincorporated, trust, and regulated entities may be governed by additional laws.
- Using a different state’s nonprofit-act model can produce incorrect formation, membership, governance, report, or dissolution conclusions.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 1 more
View official sources (2)
Kansas distinguishes charitable nonstock corporations from other nonprofit nonstock corporations. The classification can affect charitable-asset treatment and dissolution, but it is not a substitute for federal section 501(c)(3) recognition.
- Deadline
- At formation and before a classification-sensitive transaction or dissolution.
- Fee
- No separate classification fee.
- Filing agency
- Kansas courts
- Responsible party
- Internal corporate governance; Kansas courts; Kansas Attorney General when charitable assets are implicated
- Frequency
- Continuous and event-triggered
- How to comply
- Align the articles, bylaws, federal status, actual purposes, and asset restrictions with the applicable nonstock classification.
- Official form or portal
- Articles of Incorporation; governing documents.
Applies to: Kansas nonstock corporations whose purposes, federal status, or asset restrictions affect classification.
- A nonstock corporation can be nonprofit without qualifying as a federal section 501(c)(3) charity.
- Misclassification can lead to the wrong transaction approval or asset-distribution path.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 1 more
View official sources (2)
File the current Articles of Incorporation for a domestic Kansas corporation. The current not-for-profit fee is $20 online and $20 on paper; online processing occurs through the Secretary of State registration page.
- Deadline
- Before relying on Kansas corporate existence.
- Fee
- $20 online; $20 paper.
- Filing agency
- Kansas Secretary of State
- Frequency
- One time
- How to comply
- File online through the Secretary of State or mail the completed Form AI with payment.
- Official form or portal
- Articles of Incorporation — Domestic (Kansas) Corporation, Form AI; Register a Business portal.
Applies to: A new domestic Kansas not-for-profit corporation.
- Special-purpose entities may require additional authority or another filing.
- The intended corporation does not exist until the filing becomes effective; incomplete filings may be rejected.
- Minnesota articles of incorporation required
- Idaho articles of incorporation required
Last verified: 2026-08-05
Official sources: Kansas Secretary of State and 2 more
View official sources (3)
Form AI requires the legal name, Kansas resident agent and registered office, purpose, stock/nonstock election, incorporator information and signatures. Initial directors are named only when incorporator authority ends when the Articles are filed.
- Deadline
- At formation.
- Fee
- Included in the $20 formation fee.
- Filing agency
- Kansas Secretary of State
- Frequency
- One time; amendment when filed provisions change
- How to comply
- Complete all required Form AI fields and attach additional provisions when needed.
- Official form or portal
- Form AI.
Applies to: A new domestic Kansas nonprofit corporation.
- The statutory minimum may be insufficient for federal section 501(c)(3) qualification or a regulated program.
- Missing or inconsistent information can cause rejection and later governance or service-of-process problems.
Last verified: 2026-08-05
Official sources: Kansas Secretary of State and 1 more
View official sources (2)
Secretary of State acceptance does not establish the federal organizational test. Use an attachment or tailored charter provisions that limit purposes and dedicate assets consistently with the intended federal classification.
- Deadline
- At formation when possible, otherwise before or during the federal exemption application.
- Fee
- Included at formation; later amendment fee applies.
- Filing agency
- Kansas Secretary of State
- Responsible party
- Kansas Secretary of State; Internal Revenue Service
- Frequency
- One time or amendment
- How to comply
- Attach tailored provisions to Form AI or file an amendment.
- Official form or portal
- Form AI; Form BEA; IRS exemption application.
Applies to: A Kansas nonprofit intending to apply for or preserve federal section 501(c)(3) recognition.
- State acceptance is not IRS approval; provisions must match actual purposes and operations.
- Inadequate charter language can delay or prevent federal recognition and create inconsistent asset restrictions.
Last verified: 2026-08-05
Official sources: Kansas Secretary of State and 3 more
View official sources (4)
One or more persons or entities may act as incorporators without a Kansas-residence requirement. Corporate existence begins when the Articles are filed, subject to any lawful delayed-effective provision.
- Deadline
- At formation.
- Fee
- Included in the formation fee.
- Filing agency
- Kansas Secretary of State
- Responsible party
- Kansas Secretary of State; internal corporate governance
- Frequency
- One time
- How to comply
- List and obtain each incorporator’s signature; state a delayed effective date only if permitted by the code and filing workflow.
- Official form or portal
- Form AI.
Applies to: New domestic Kansas nonprofit corporations.
- An incorporator need not remain a director or officer unless separately elected or appointed.
- An unsigned or improperly effective filing can be rejected or create uncertainty about authority.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 2 more
View official sources (3)
The legal name must satisfy Kansas entity-name rules, contain an allowed word of formation, and be available or supported by a valid consent when required. Use the official search before filing.
- Deadline
- At formation, foreign registration, or name change.
- Fee
- No availability-search fee.
- Filing agency
- Kansas Secretary of State
- Frequency
- Event-triggered
- How to comply
- Search the entity database and state the compliant legal name in the filing; obtain Form CN consent when applicable.
- Official form or portal
- Business Entity Search; Form AI; Consent to Use of Similar Business Name, Form CN.
Applies to: Domestic and foreign nonprofit corporations selecting or changing a Kansas name.
- Entity-name filing does not create trademark rights.
- A noncompliant or unavailable name can cause rejection or require an alternate name.
Last verified: 2026-08-05
Official sources: Kansas Secretary of State and 2 more
View official sources (3)
Form NR reserves an available entity name for 120 days. The filing fee is $35, the reservation cannot be renewed before expiration, and the applicant may transfer the reserved right by written notice.
- Deadline
- Before entity filing; reservation expires 120 days after filing.
- Fee
- $35.
- Filing agency
- Kansas Secretary of State
- Frequency
- Optional, one reservation period
- How to comply
- Submit Form NR with payment; file the entity before expiration or allow the reservation to lapse.
- Official form or portal
- Temporary Reservation of Business Entity Name, Form NR.
Applies to: A prospective filer that needs to hold a Kansas entity name before formation or foreign registration.
- A reservation is unnecessary when the entity will be filed immediately.
- Expiration ends the temporary hold; reservation does not create the corporation or trademark rights.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 1 more
View official sources (2)
The Secretary of State’s ordinary business-registration system does not register DBA, assumed, fictitious, or trade names. Use the legal name for state entity filings and separately check local, licensing, trademark, banking, and contract requirements for an alternate public name.
- Deadline
- Before using an alternate public name.
- Fee
- No statewide Secretary of State DBA fee because that registry is not offered; local or other fees may apply.
- Filing agency
- Kansas Secretary of State
- Responsible party
- Kansas Secretary of State; relevant local and licensing authorities
- Frequency
- Event-triggered
- How to comply
- Use the legal name in Secretary of State filings and obtain any locally or activity-specific required approval.
- Official form or portal
- Register a Business page; Form AI.
Applies to: A Kansas nonprofit planning to operate publicly under a name other than its legal entity name.
- This does not establish that every city or county has no alternate-name requirement.
- Assuming a state DBA registration exists can lead to inaccurate filings; using an alternate name without local or contract review can create operational problems.
Last verified: 2026-08-05
Official sources: Kansas Secretary of State and 1 more
View official sources (2)
Maintain a resident agent continuously. The agent may be a Kansas-resident individual, a Kansas-registered business, or the corporation itself. The registered office must be a Kansas physical address where the agent may regularly be present; a post-office box is not sufficient.
- Deadline
- At formation or foreign registration and continuously thereafter.
- Fee
- Designation included in formation or foreign registration; later change is $20 for a not-for-profit corporation.
- Filing agency
- Kansas Secretary of State
- Frequency
- Continuous
- How to comply
- Designate the agent and office in the entity filing and submit Form ROA when either changes.
- Official form or portal
- Form AI; Form FA; Resident Agent and Registered Office Amendment, Form ROA.
Applies to: Domestic and registered foreign Kansas nonprofit corporations.
- The registered office is distinct from the principal office and tax-account addresses.
- Failure to maintain the agent or office can cause missed service, forfeiture, or revocation.
- Colorado registered agent required
- West Virginia registered agent required
Last verified: 2026-08-05
Official sources: Kansas Secretary of State and 3 more
View official sources (4)
The reviewed formation, foreign-registration, and biennial Information Report sources establish the recurring report but do not expressly state that no separate initial report can ever apply. Safe public guidance should calendar the first biennial report and check the entity record after filing.
- Deadline
- No separate initial-report deadline confirmed.
- Fee
- No separate initial-report fee confirmed.
- Filing agency
- Kansas Secretary of State
- Frequency
- Not established
- How to comply
- Review the accepted entity record and Secretary of State task information after formation or foreign registration.
- Official form or portal
- Register a Business; Information Reports page; Form INP.
Applies to: New domestic and newly registered foreign Kansas nonprofit corporations.
- The first biennial-report year is independently confirmed.
- An incorrect negative could cause an early missed task; an incorrect positive would invent a filing.
Verification in progress. Safe approach: Kansas requires the biennial Information Report; confirm the accepted entity record for any earlier task rather than stating categorically that no initial report exists. Verified so far: Formation and the first biennial Information Report are verified. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: whether any separate domestic or foreign nonprofit initial report is required. Why the official evidence is insufficient: A material negative cannot be based only on omission from current forms and guidance. How to resolve it: Obtain written Kansas Secretary of State confirmation or inspect newly formed domestic and foreign entity dashboards. Risk if this is treated as settled: An unqualified negative could cause a newly formed or foreign entity to miss a portal-generated filing.
- Iowa initial report not yet confirmed
- Alaska initial report required
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Secretary of State and 3 more
View official sources (4)
The current Articles workflow does not require newspaper publication or proof of publication, but omission from the ordinary filing does not affirmatively resolve every special-purpose, judicial, or local notice rule.
- Deadline
- No ordinary formation-publication deadline confirmed.
- Fee
- No ordinary publication fee confirmed.
- Filing agency
- Kansas Secretary of State
- Responsible party
- Kansas Secretary of State; relevant special-purpose or local authority
- Frequency
- Not established
- How to comply
- Follow the Form AI workflow and separately screen any regulated activity, assumed-name use, judicial process, or local notice.
- Official form or portal
- Form AI; Register a Business.
Applies to: Ordinary domestic Kansas nonprofit corporations.
- This fact concerns ordinary corporate formation, not later creditor notices or special proceedings.
- An invented publication duty adds unnecessary cost; an overbroad negative could miss a special rule.
Verification in progress. Safe approach: The standard Form AI process does not identify a publication filing; check special-purpose and local rules before making a broader statement. Verified so far: The ordinary Form AI workflow is verified and contains no publication step. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: an express statewide statement that ordinary Kansas nonprofit formation never requires publication. Why the official evidence is insufficient: A universal negative is not affirmatively established. How to resolve it: Request written Secretary of State confirmation if a categorical public statement is required. Risk if this is treated as settled: Overstatement could either invent an expense or obscure a special notice duty.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Secretary of State and 1 more
View official sources (2)
Current forms establish base fees and accept card payment, but the reviewed official materials do not provide one complete current nonprofit-specific expedited-service and processor-charge matrix.
- Deadline
- At checkout or before requesting expedited service.
- Fee
- Base filing fees are verified; complete expedite and processor charges are not universally confirmed.
- Filing agency
- Kansas Secretary of State
- Frequency
- Event-triggered
- How to comply
- Use the current filing channel, retain the receipt, and confirm optional service charges before submission.
- Official form or portal
- Secretary of State online and paper filing workflows.
Applies to: Filers using credit/debit payment or requesting faster processing.
- Base formation, report, amendment, agent-change, and dissolution fees remain separately verified.
- Assuming an unstated surcharge or expedite fee can misstate total cost or expected processing time.
Verification in progress. Safe approach: Use the stated base fee and confirm any optional expedite or processor charge in the live filing channel before payment. Verified so far: Current base filing fees and accepted payment methods are verified. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: complete expedited-service and payment-processing charges for each nonprofit filing channel. Why the official evidence is insufficient: A material total-cost component depends on the selected service or checkout workflow. How to resolve it: Inspect the live checkout or obtain the current Secretary of State expedited-service schedule. Risk if this is treated as settled: Publishing a fixed add-on could misstate cost or processing speed.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Secretary of State and 2 more
View official sources (3)
Accepted filings and report information are public records. Use the official entity search for current record information and order copies or a certificate of good standing when a third party requires formal evidence.
- Deadline
- Review before filing sensitive information; order evidence when required.
- Fee
- Search is available online; exact copy and certificate charges depend on the selected service.
- Filing agency
- Kansas Secretary of State
- Frequency
- Continuous and event-triggered
- How to comply
- Search the entity record and use the Secretary of State copies and certifications service.
- Official form or portal
- Business Entity Search; Copies and Certifications.
Applies to: A Kansas nonprofit needing entity-status evidence for banking, grants, contracts, or foreign registration.
- A good-standing certificate does not prove federal tax, charity, sales-tax, or property-tax status.
- Unnecessary personal information becomes public; an informal search result may not satisfy a third party requiring certification.
Last verified: 2026-08-05
Official sources: Kansas Secretary of State and 2 more
View official sources (3)
The Kansas Land and Military Installation Protection Act took effect July 1, 2025. Covered foreign principals must file the Attorney General registration form within 90 days after the later applicable trigger, and prohibited acquisitions can lead to mandatory divestiture.
- Deadline
- Within 90 days after the applicable effective-date, Secretary of State registration, or acquisition trigger stated by current law and instructions.
- Fee
- No filing fee stated in the reviewed Attorney General form.
- Filing agency
- Kansas Attorney General, Public Protection Division
- Frequency
- Event-triggered
- How to comply
- Submit the Foreign Principal Real Property Interest Registration Form to the Attorney General and obtain transaction-specific review before acquiring covered property.
- Official form or portal
- Foreign Principal Real Property Interest Registration Form.
Applies to: A nonprofit or related owner that is a covered foreign principal and owns or acquires a non-de-minimis interest in specified real property within 100 miles of a military installation in Kansas or an adjacent state.
- The definitions include countries of concern, foreign terrorist organizations, controlling interests, de-minimis interests, and statutory exceptions.
- Failure can produce warning, enforcement, and mandatory divestiture; some acquisitions are prohibited.
Last verified: 2026-08-05
Official sources: Kansas Attorney General and 3 more
View official sources (4)
After filing, the incorporators or initial directors should complete the statutory organizational action, adopt bylaws, elect directors and officers, authorize banking and tax actions, and preserve the action in minutes or written consent.
- Deadline
- Promptly after formation and before relying on internal authority.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- One time; bylaws amended as needed
- How to comply
- Hold the organizational meeting or use valid written action and retain the bylaws and resolutions in the corporate record book.
- Official form or portal
- Bylaws; organizational minutes or written consent.
Applies to: New domestic Kansas nonprofit corporations.
- Bylaws are internal unless another regulator, grantor, lender, or transaction requires them.
- Operating without valid organizational authority can impair contracts, banking, tax applications, and later governance decisions.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 2 more
View official sources (3)
The board must consist of one or more natural persons. The exact number is fixed by the articles or bylaws. The reviewed board statute does not require a Kansas-resident director.
- Deadline
- At organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Set the board size in the articles or bylaws and elect enough qualified natural persons to maintain the required number.
- Official form or portal
- Articles; bylaws; minutes; Information Report.
Applies to: Kansas nonprofit nonstock corporations.
- Regulated programs, grant terms, or governing documents may require more directors or additional qualifications.
- A board below the statutory or governing-document minimum may be unable to act validly and can make public reports inaccurate.
- Colorado minimum number of directors required
- New York minimum number of directors required
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 1 more
View official sources (2)
Kansas nonstock provisions use member terminology, but section 17-6002 states that failure to have members does not invalidate corporate acts or cause forfeiture or dissolution. The articles and bylaws should clearly identify whether statutory members exist and who holds voting rights.
- Deadline
- At formation and whenever the governance structure changes.
- Fee
- No state fee unless a charter amendment is needed.
- Filing agency
- Kansas courts
- Responsible party
- Internal corporate governance; Kansas courts
- Frequency
- Continuous
- How to comply
- State the governance model in the articles or bylaws and maintain a member ledger when statutory members exist.
- Official form or portal
- Articles; bylaws; membership records.
Applies to: Kansas nonstock corporations determining who holds statutory voting rights.
- Donors, volunteers, clients, supporters, or newsletter subscribers are not automatically statutory members.
- Ambiguous member status can invalidate elections, amendments, mergers, asset transactions, or dissolution approvals.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 1 more
View official sources (2)
Use the governing documents and General Corporation Code for annual and special member meetings, 10-to-60-day notice, quorum and voting, proxies or written action, and authorized remote participation.
- Deadline
- At each member action; annual meeting when the corporation has members and the governing law/documents require it.
- Fee
- No state fee.
- Filing agency
- Kansas courts
- Responsible party
- Internal corporate governance; Kansas courts
- Frequency
- Annual and event-triggered
- How to comply
- Issue compliant notice, verify the record date and quorum, document votes/proxies/consents, and retain minutes.
- Official form or portal
- Bylaws; member notices; proxies; consents; minutes.
Applies to: Kansas nonprofit corporations with statutory members.
- A nonmember corporation follows the applicable board approval path instead of inventing a member vote.
- Defective procedure can make director elections and major transactions challengeable.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 3 more
View official sources (4)
A majority of directors is the default quorum, subject to lawful governing-document variation. Directors may participate remotely when all can hear one another, and action without a meeting generally requires unanimous written or electronic consent filed with the minutes. Committees may exercise delegated authority within statutory limits.
- Deadline
- At each board or committee action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Use notices, attendance records, minutes, and written/electronic consents retained with corporate records.
- Official form or portal
- Bylaws; board minutes; consents; committee charters.
Applies to: Directors and board committees of Kansas nonprofit corporations.
- Nonstock articles may lawfully alter some quorum defaults; committees cannot exercise nondelegable powers.
- Defective procedure can invalidate approvals and impair filings, contracts, compensation decisions, or dissolution.
Last verified: 2026-08-05
View official source
Kansas does not impose a universal president-secretary-treasurer title list in section 17-6302. The bylaws or board determine titles and duties, one officer must record corporate proceedings, and one person may hold multiple offices unless the articles or bylaws restrict combinations.
- Deadline
- Promptly after organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Elect or appoint officers, assign duties, and document titles and combinations in minutes and the Information Report.
- Official form or portal
- Bylaws; officer resolutions; Form INP.
Applies to: Kansas nonprofit corporations.
- Regulated programs, lenders, grants, or governing documents may require named or separated offices.
- Missing assigned functions or inaccurate officer reporting can impair authority, records, banking, and compliance filings.
- Colorado required officers required
- Connecticut required officers required
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 1 more
View official sources (2)
Disclose material interests, use disinterested director or member approval when available, document fairness and comparability, and avoid loans, guaranties, compensation, or distributions that do not serve the corporation or violate charitable restrictions.
- Deadline
- At each material, conflicted, compensation, loan, or distribution decision.
- Fee
- No state fee.
- Filing agency
- Kansas courts
- Responsible party
- Internal corporate governance; Kansas courts; Kansas Attorney General when charitable assets are implicated
- Frequency
- Continuous and event-triggered
- How to comply
- Use written disclosures, recusals, disinterested votes, minutes, and valuation or comparability evidence.
- Official form or portal
- Conflict disclosure; board minutes; compensation and transaction records.
Applies to: Directors, officers, and persons exercising delegated authority.
- Interested directors can count toward quorum under the statute, but the approval/fairness requirements still apply.
- Improper transactions can be voidable and can produce restitution, fiduciary liability, tax consequences, or charitable-asset enforcement.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 2 more
View official sources (3)
Maintain adequate minutes and consents, accounting records, articles and bylaws, officer/director/member records, donor restrictions, and current public-report information. Respond to lawful inspection requests under the statutory procedure.
- Deadline
- Continuously; inspection is request-based.
- Fee
- No state filing fee; reasonable copy costs may apply.
- Filing agency
- Kansas courts
- Responsible party
- Internal corporate governance; Kansas courts
- Frequency
- Continuous
- How to comply
- Use secure paper or electronic record systems and document inspection requests and responses.
- Official form or portal
- Corporate record book; accounting system; member and director records.
Applies to: Every Kansas nonprofit corporation.
- Fundraising, payroll, gaming, tax, donor-restriction, and federal rules may require additional or longer retention.
- Missing records can impair governance, grants, tax compliance, audits, litigation, and inspection rights.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 2 more
View official sources (3)
Kansas permits indemnification, advancement subject to required undertakings, and liability insurance in defined circumstances. Governing documents may expand protection only within statutory limits.
- Deadline
- When a claim, proceeding, advancement request, or insurance decision arises.
- Fee
- No state filing fee; insurance and defense costs vary.
- Filing agency
- Kansas courts
- Responsible party
- Internal corporate governance; Kansas courts
- Frequency
- Event-triggered
- How to comply
- Use board determinations, written undertakings, indemnification agreements, and insurance as permitted.
- Official form or portal
- Board resolution; undertaking; indemnification agreement; insurance policy.
Applies to: Directors, officers, employees, agents, and volunteers.
- Protection does not eliminate liability for disqualifying conduct or decide employment, workers’ compensation, professional-license, or safeguarding obligations.
- Improper advancement or indemnification can require repayment and expose corporate assets and decision-makers.
Last verified: 2026-08-05
View official source
Maintain Good Standing and Foreign Authority
The Kansas nonprofit Information Report is biennial rather than annual, it falls on June 15 in the reporting year that matches the formation or Kansas-registration year parity, and the current nonprofit fee is $80. The legacy annual Form NP is kept on file only to document the transition and is not current authority for frequency, deadline, tax-closing month, or fee. This group also covers delinquency and forfeiture, revival, resident-agent and charter changes, the transaction boundary, and foreign authority through paper Form FA at $115.
Kansas now uses a biennial Information Report. A nonprofit corporation formed or registered in an even-numbered year files in succeeding even-numbered years; one formed or registered in an odd-numbered year files in succeeding odd-numbered years. The report is due June 15 and costs $80 online or on paper.
- Deadline
- June 15 of each assigned biennial reporting year.
- Fee
- $80 online; $80 paper.
- Filing agency
- Kansas Secretary of State
- Frequency
- Biennial
- How to comply
- File online through the Information Reports page or mail Form INP with payment.
- Official form or portal
- Information Report — Not-for-Profit Corporation, Form INP.
Applies to: Domestic and registered foreign Kansas not-for-profit corporations.
- This is separate from federal Form 990, charity registration, Kansas tax returns, and resident-agent changes.
- Failure to file within the delinquency period can cause forfeiture or revocation and loss of good standing.
- Colorado annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-08-05
Official sources: Kansas Secretary of State and 2 more
View official sources (3)
The first report is not based on tax-closing month. It is filed in the next reporting year with the same even/odd parity as the formation or Kansas registration year.
- Deadline
- June 15 of the next assigned parity year.
- Fee
- $80 online or paper.
- Filing agency
- Kansas Secretary of State
- Frequency
- One time, then biennial
- How to comply
- Determine formation or registration year, assign even or odd cycle, and calendar June 15.
- Official form or portal
- Information Reports page; Form INP.
Applies to: New domestic and newly registered foreign Kansas nonprofit corporations.
- Entities revived or applying late as foreign entities may need delinquent reports under the form instructions.
- Using the old annual or tax-closing-month formula can cause an early or late filing.
Last verified: 2026-08-05
Official sources: Kansas Secretary of State and 2 more
View official sources (3)
Form INP requires the Kansas entity ID, legal name, physical principal office, reporting year, each officer’s name/title/address, governing-body members unless the same persons are officers, majority-owned Kansas entities, and an agricultural attachment when applicable.
- Deadline
- With each biennial Information Report.
- Fee
- Included in the $80 report fee.
- Filing agency
- Kansas Secretary of State
- Frequency
- Biennial
- How to comply
- Complete Form INP accurately and attach the agricultural-land schedule if triggered.
- Official form or portal
- Form INP and Form AG attachment when applicable.
Applies to: A Kansas nonprofit corporation filing Form INP.
- The report does not itself change the resident agent or registered office; use Form ROA for those changes.
- Incomplete or inaccurate information can cause rejection, false public records, or status problems.
Last verified: 2026-08-05
Official sources: Kansas Secretary of State and 1 more
View official sources (2)
After the due date, Kansas provides a three-month delinquency period. Failure to file and pay within the cure period can result in forfeiture or revocation after notice.
- Deadline
- Cure within three months after the June 15 due date and before forfeiture.
- Fee
- Delinquent report fee remains $80 for a nonprofit; no separate nonprofit late penalty is stated in Form INP.
- Filing agency
- Kansas Secretary of State
- Frequency
- Event-triggered after a missed report
- How to comply
- File the delinquent Form INP immediately and verify active status in the entity record.
- Official form or portal
- Information Reports portal; Form INP.
Applies to: Domestic and registered foreign Kansas nonprofit corporations that miss June 15.
- Other missing resident-agent or registered-office duties can independently support forfeiture.
- Forfeiture or revocation can impair good standing, contracts, banking, and authority to conduct business.
Last verified: 2026-08-05
Official sources: Kansas Secretary of State and 2 more
View official sources (3)
Revival requires the current Certificate of Revival process and the most recently due Information Report. The current form states no separate nonprofit penalty, but all filing fees and missing reports must be paid. Revival restores corporate status under the statutory effect rules.
- Deadline
- After forfeiture and before relying on restored active status.
- Fee
- Applicable revival filing fee and $80 for each required current Information Report; no nonprofit penalty stated.
- Filing agency
- Kansas Secretary of State
- Frequency
- Event-triggered
- How to comply
- Submit Form RR, required delinquent report(s), and payment; confirm the restored entity record.
- Official form or portal
- Certificate of Revival, Form RR; Form INP.
Applies to: A Kansas nonprofit corporation whose status has been forfeited for failure to report or maintain a resident agent or office.
- A conflicting entity name or transaction history may require additional review; revival does not automatically reopen tax, charity, employer, or license accounts.
- Operating while forfeited can impair standing and expose the organization to rejected filings or transactions.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 3 more
View official sources (4)
A principal-office update in Form INP does not replace the resident-agent filing. Submit Form ROA and pay the current $20 nonprofit fee when the agent or Kansas registered office changes.
- Deadline
- Promptly after the change and before the old agent or office is no longer available.
- Fee
- $20.
- Filing agency
- Kansas Secretary of State
- Frequency
- Event-triggered
- How to comply
- File Form ROA with the required consent and address information.
- Official form or portal
- Resident Agent and Registered Office Amendment, Form ROA.
Applies to: Domestic and registered foreign Kansas nonprofit corporations changing resident-agent or registered-office information.
- Agent resignation may create a shorter practical replacement window under the applicable statutory notice.
- Failure to maintain current information can cause missed service and forfeiture.
Last verified: 2026-08-05
Official sources: Kansas Secretary of State and 1 more
View official sources (2)
Use Form BEA for name, purpose, classification, membership, or other charter amendments; the current nonprofit paper amendment fee is $20. Use Form COR only for eligible corrections, and not to change an Information Report.
- Deadline
- Before relying on the amended provision or promptly after discovering an eligible filing defect.
- Fee
- Form BEA: $20 paper for a not-for-profit corporation; Form COR uses the fee for the corrected filing.
- Filing agency
- Kansas Secretary of State
- Responsible party
- Kansas Secretary of State; internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Obtain required internal approvals and submit the correct Secretary of State form.
- Official form or portal
- Business Entity Amendment, Form BEA; Statement of Correction, Form COR.
Applies to: A Kansas nonprofit changing a filed charter provision or correcting an eligible filing error.
- Some changes, such as resident agent/office, merger, conversion, or dissolution, use separate forms.
- Using correction to make a substantive change, or leaving a defective filing uncorrected, can create inaccurate public records and invalid authority.
Last verified: 2026-08-05
Official sources: Kansas Secretary of State and 2 more
View official sources (3)
Kansas provides corporate merger and conversion mechanisms, but eligibility, member or third-person approval, filing fees, and Attorney General or court involvement can differ by entity type, federal status, governing documents, and restricted assets. Do not apply one universal transaction workflow.
- Deadline
- Before approving or signing the transaction.
- Fee
- Transaction-specific; Form CDD lists a $95 total for a not-for-profit converting or domesticating to Kansas.
- Filing agency
- Kansas Secretary of State
- Responsible party
- Kansas Secretary of State; Kansas Attorney General; Kansas courts; internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Review the exact entities and assets, obtain all board/member/third-person approvals, and preclear the filing when necessary.
- Official form or portal
- Applicable merger, conversion, domestication, or transfer filing; Form CDD when eligible.
Applies to: A Kansas charitable or nonprofit nonstock corporation considering merger, conversion, domestication, transfer, or sale of substantially all assets.
- Federal tax, donor restrictions, lender covenants, regulatory approvals, and local property consequences remain separate.
- An unavailable structure or missing approval can invalidate the transaction or divert restricted charitable assets.
Verification in progress. Safe approach: Kansas permits specified transactions, but the exact nonprofit approval and charitable-asset path must be confirmed for the proposed entities and assets. Verified so far: Kansas merger/conversion mechanisms and charitable-asset restrictions are verified. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: a universal Kansas nonprofit eligibility, approval, fee, and charitable-asset review matrix for mergers, conversions, domestications, and major asset transfers. Why the official evidence is insufficient: The required approval, filing, fee, and Attorney General or court path depend on the specific entities and restricted assets. How to resolve it: Seek Secretary of State preclearance and transaction-specific Attorney General or court guidance. Risk if this is treated as settled: A universal statement could authorize an unavailable filing or omit required protection of charitable assets.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Office of Revisor of Statutes and 4 more
View official sources (5)
Legacy Form NP reflects the former annual report and $40 fee. Current Form INP and K.S.A. 17-7504 control: the report is biennial, due June 15, and costs $80.
- Deadline
- Immediately when updating compliance calendars or correcting old guidance.
- Fee
- Current report fee: $80.
- Filing agency
- Kansas Secretary of State
- Frequency
- Transition completed; ongoing caution
- How to comply
- Use only Form INP and the current Information Reports page for present filings.
- Official form or portal
- Form INP; do not use legacy Form NP.
Applies to: Kansas nonprofits comparing older forms or prior compliance calendars with the current Information Report system.
- The legacy form remains useful only to document the transition.
- Using obsolete guidance can cause filing in the wrong year or month and payment of the wrong amount.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 3 more
View official sources (4)
A foreign covered entity must register before doing business in Kansas. Statutory exclusions include specified internal, banking, litigation, isolated-transaction, and interstate-commerce activities, but those exclusions do not decide charity registration, tax nexus, employment, or local licensing.
- Deadline
- Before beginning Kansas activity that constitutes doing business.
- Fee
- See the foreign application fact.
- Filing agency
- Kansas Secretary of State
- Frequency
- One time; maintain while active
- How to comply
- Apply through the current paper foreign covered entity process after analyzing K.S.A. 17-7932 exclusions.
- Official form or portal
- Foreign Covered Entity Application, Form FA.
Applies to: A nonprofit corporation formed outside Kansas that will conduct activities in Kansas.
- An excluded corporate-law activity may still trigger charitable solicitation, tax, employer, gaming, alcohol, or local duties.
- Unregistered activity can lead to enforcement, inability to maintain an action until cured, and separate tax or regulatory exposure.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 2 more
View official sources (3)
The current Foreign Covered Entity Application is paper-only and costs $115. It requires the legal name, home jurisdiction, Kansas resident agent and office, date Kansas business began, formation date, purpose, and authorized signature.
- Deadline
- Before doing business; if activity began earlier, file promptly and include any required delinquent report.
- Fee
- $115.
- Filing agency
- Kansas Secretary of State
- Frequency
- One time
- How to comply
- Mail Form FA with payment and any required current Information Report.
- Official form or portal
- Foreign Covered Entity Application, Form FA.
Applies to: A foreign nonprofit corporation required to register in Kansas.
- The current form does not request a home-state certificate as an ordinary field; do not invent one without a current instruction.
- Kansas authority is not established until the filing is accepted; late operation can cause enforcement and missed biennial reports.
Last verified: 2026-08-05
Official sources: Kansas Secretary of State and 2 more
View official sources (3)
A foreign entity registers under its legal name when available. When Kansas law requires an alternate name, follow the statutory name process and use that name consistently in Kansas filings and public activity.
- Deadline
- At foreign registration and before using the Kansas name.
- Fee
- Included in the $115 foreign application unless a separate filing is required.
- Filing agency
- Kansas Secretary of State
- Frequency
- Event-triggered
- How to comply
- Search the official database and complete the name provisions in Form FA.
- Official form or portal
- Form FA; Business Entity Search.
Applies to: A foreign nonprofit whose legal name does not satisfy Kansas name requirements or is unavailable.
- An alternate entity name is separate from trademark rights and local assumed-name questions.
- An unavailable or noncompliant name can cause rejection and inconsistent contracts or public records.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 2 more
View official sources (3)
A registered foreign nonprofit follows the same biennial June 15 nonprofit Information Report cycle and $80 fee. When it stops Kansas business, file Form FC; the current fee is $30 online or $35 paper, and post-cancellation service provisions continue as provided by law.
- Deadline
- Information Report: assigned biennial June 15; cancellation: after ceasing Kansas business.
- Fee
- Information Report $80; Form FC $30 online or $35 paper.
- Filing agency
- Kansas Secretary of State
- Frequency
- Biennial and event-triggered
- How to comply
- File Form INP while registered and Form FC when withdrawing.
- Official form or portal
- Form INP; Foreign Entity Cancellation, Form FC.
Applies to: Registered foreign nonprofit corporations.
- Cancellation does not close charity, tax, employer, property, gaming, alcohol, or local accounts.
- Failure to report can cause revocation; failure to cancel leaves ongoing public-record and report obligations.
Last verified: 2026-08-05
Official sources: Kansas Secretary of State and 3 more
View official sources (4)
Current Secretary of State materials establish report-based revocation and revival tools, but the exact path can depend on the revocation reason, elapsed time, name availability, and whether a new foreign application is required.
- Deadline
- Before resuming Kansas business or representing active authority.
- Fee
- Applicable revival or new foreign filing fees and delinquent reports.
- Filing agency
- Kansas Secretary of State
- Frequency
- Event-triggered
- How to comply
- Obtain the entity record and written Secretary of State instructions for the specific revocation.
- Official form or portal
- Form RR, Form INP, or Form FA as directed.
Applies to: A foreign nonprofit whose Kansas registration has been revoked or forfeited.
- Charity, tax, employment, and local duties are separately analyzed even while corporate authority is inactive.
- Resuming activity without restored authority can cause enforcement and transaction delays.
Verification in progress. Safe approach: A revoked foreign nonprofit must obtain entity-specific Secretary of State instructions before resuming Kansas business. Verified so far: Foreign revocation grounds and available revival/registration filings are verified. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: whether each foreign nonprofit revocation is cured by revival, delinquent reports, or a new Form FA filing. Why the official evidence is insufficient: The required filing depends on the entity record, reason for revocation, and current name/status. How to resolve it: Request a written restoration checklist from Kansas Secretary of State Business Services using the entity ID. Risk if this is treated as settled: Publishing one path could direct a revoked foreign entity to the wrong filing and leave authority unrestored.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Office of Revisor of Statutes and 3 more
View official sources (4)
Register Charitable Solicitation and Professional Fundraising
Kansas charities register with the Attorney General before soliciting unless an exact statutory exemption applies, and registration is separate from corporate status, foreign authority, and tax nexus. Renewal follows the sixth-month-after-fiscal-year-end formula and a federal extension does not move it. Professional fund raisers and professional solicitors are a different system with their own registrations, fees, terms, and annual report, and the duties of platforms, processors, consultants, and commercial co-venturers are not yet settled.
Kansas requires a covered charitable organization to register before solicitation. Corporate formation, federal section 501(c)(3) recognition, and foreign corporate authority do not replace this Attorney General filing.
- Deadline
- Before the first covered solicitation in Kansas.
- Fee
- See registration-statement fact.
- Filing agency
- Kansas Attorney General, Charitable Organization Registration Unit
- Frequency
- Initial, then renewal
- How to comply
- Submit the current Registration Statement for Solicitations and required attachments.
- Official form or portal
- Registration Statement for Solicitations.
Applies to: Domestic and out-of-state charitable organizations soliciting in Kansas and not within a statutory exemption.
- Statutory exemptions must be analyzed separately; the Attorney General form states the office does not grant an exemption determination through the registration filing.
- Unregistered solicitation can lead to suspension, injunction, civil penalties, and other enforcement.
- Colorado charitable solicitation registration required
- South Dakota charitable solicitation registration recommended, not required
Last verified: 2026-08-05
Official sources: Kansas Attorney General and 2 more
View official sources (3)
The filing is signed by two officers, one of whom is the principal fiscal officer, and includes organizing documents, federal status information, current financial filing or statement, and an audit when the statutory threshold applies. The current fee is $25.
- Deadline
- Before solicitation and at each renewal.
- Fee
- $25.
- Filing agency
- Kansas Attorney General, Charitable Organization Registration Unit
- Frequency
- Initial and recurring
- How to comply
- Mail or submit the current Attorney General registration statement with payment and required attachments.
- Official form or portal
- Registration Statement for Solicitations.
Applies to: A charitable organization required to register.
- Do not include IRS Schedule B if the current instructions exclude it; private foundations and certain trusts have additional statutory treatment.
- An incomplete or unsigned filing may be rejected and solicitation may remain unauthorized.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 1 more
View official sources (2)
A charity soliciting and receiving no more than $10,000 during its tax period can qualify for exemption only when all solicitation is performed without compensation. If the amount exceeds $10,000, the organization must register within 30 days after the end of that tax period.
- Deadline
- Continuous threshold monitoring; register within 30 days after the tax period when the threshold is exceeded.
- Fee
- No exemption filing fee stated; $25 registration fee after loss of exemption.
- Filing agency
- Kansas Attorney General
- Frequency
- Annual threshold monitoring
- How to comply
- Document gross solicitation receipts and compensation status; file the registration statement after the exemption is lost.
- Official form or portal
- Internal exemption records; Registration Statement for Solicitations when required.
Applies to: A small charitable organization considering the Kansas registration exemption.
- The operator is “not more than $10,000” during the tax period; paid fundraising defeats this exemption.
- Misapplying the threshold can result in unregistered solicitation and penalties.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 1 more
View official sources (2)
Kansas exempts specified religious organizations, hospitals, educational institutions and related foundations, governmental bodies, and membership organizations soliciting only bona fide members. The exact statutory category and conditions must be documented rather than inferred from federal status alone.
- Deadline
- Before relying on exemption and continuously while soliciting.
- Fee
- No exemption filing fee stated.
- Filing agency
- Kansas Attorney General
- Frequency
- Continuous
- How to comply
- Retain governing, accreditation, affiliation, membership, and solicitation records proving the precise exemption.
- Official form or portal
- Internal exemption file; K.S.A. 17-1762.
Applies to: Organizations that may fit a named K.S.A. 17-1762 exemption.
- Federal section 501(c)(3) recognition alone is not a universal Kansas solicitation exemption.
- An organization outside the exact category or solicitation boundary can be required to register.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 1 more
View official sources (2)
Kansas has additional narrow exemptions for specified beneficiary campaigns, federated campaigns and recipients, volunteer fire departments, employee-only charities, qualifying community foundations, organizations not soliciting or receiving from more than 100 persons, licensed animal shelters, and other named categories.
- Deadline
- Before solicitation and whenever facts change.
- Fee
- No exemption filing fee stated.
- Filing agency
- Kansas Attorney General
- Frequency
- Continuous
- How to comply
- Match the organization and activity to the exact statutory paragraph and preserve supporting records.
- Official form or portal
- Internal exemption analysis; K.S.A. 17-1762.
Applies to: Organizations considering individual-beneficiary, United Way, volunteer fire, employee-only, community-foundation, limited-donor, animal-shelter, or other named exemptions.
- This fact does not collapse the exemptions into one broad “small nonprofit” rule.
- Relying on a nearby but inapplicable category can produce unregistered solicitation.
Last verified: 2026-08-05
Official source: Kansas Office of Revisor of Statutes — K.S.A. 17-1762 — Registration exemptions
View official source
The registration certificate expires on the last day of the sixth month following the fiscal-year-end month. The Attorney General form states Kansas does not accept a late registration based on a federal Form 990 extension, so the state filing and required financial materials must be completed on the Kansas schedule.
- Deadline
- Last day of the sixth month after the fiscal-year-end month.
- Fee
- $25.
- Filing agency
- Kansas Attorney General, Charitable Organization Registration Unit
- Frequency
- Annual
- How to comply
- File the current Registration Statement for Solicitations with updated documents and payment.
- Official form or portal
- Registration Statement for Solicitations.
Applies to: A registered Kansas charitable organization.
- No separate late fee is stated, but filing late does not authorize solicitation during the lapse.
- Expiration can leave solicitation unregistered and expose the organization to enforcement.
- Colorado charity registration renewal required
- Arizona charity registration renewal not required
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 1 more
View official sources (2)
Kansas requires an audited financial statement when contributions received during the most recent fiscal year exceed $500,000. The operator is “more than $500,000,” not $500,000 or more.
- Deadline
- With the registration or renewal covering the relevant fiscal year.
- Fee
- Audit cost varies; included in the $25 registration filing.
- Filing agency
- Kansas Attorney General
- Frequency
- Annual when threshold is met
- How to comply
- Obtain the audit and attach it to the Attorney General filing.
- Official form or portal
- Audited financial statement; Registration Statement for Solicitations.
Applies to: A registered charitable organization with contributions above the statutory threshold.
- Grant, contract, federal, or regulated-program audits may apply below the Kansas solicitation threshold.
- Omitting a required audit can cause rejection, suspension, or enforcement.
- Colorado audit and financial statements not yet confirmed
- Minnesota audit and financial statements required
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 1 more
View official sources (2)
Keep Attorney General registration information current and communicate closure, withdrawal, or reactivation through the Charitable Organization Registration Unit rather than assuming nonrenewal or corporate dissolution closes the file.
- Deadline
- Promptly after a material change; before ending or resuming solicitation.
- Fee
- No universal amendment or cancellation fee stated.
- Filing agency
- Kansas Attorney General, Charitable Organization Registration Unit
- Frequency
- Event-triggered
- How to comply
- Submit the current form or written notice requested by the registration unit and retain confirmation.
- Official form or portal
- Registration Statement for Solicitations; Attorney General correspondence.
Applies to: A registered charity changing governing, financial, officer, address, or solicitation information or ending Kansas solicitation.
- The exact portal or paper transaction depends on the current unit workflow.
- Outdated or open records can produce inaccurate public status and continued compliance notices.
Last verified: 2026-08-05
Official sources: Kansas Attorney General and 1 more
View official sources (2)
Kansas authorizes Attorney General investigation, suspension, injunction, and civil penalties. Misrepresentation, failure to register, false filings, and prohibited solicitation conduct can produce penalties up to $10,000 for each violation.
- Deadline
- Continuously during solicitation and reporting.
- Fee
- No compliance fee; civil penalty may reach $10,000 per violation.
- Filing agency
- Kansas Attorney General
- Responsible party
- Kansas Attorney General; Kansas courts
- Frequency
- Continuous
- How to comply
- Maintain registration, disclosures, records, truthful representations, and timely responses to Attorney General demands.
- Official form or portal
- Attorney General registration records and solicitation materials.
Applies to: Charities, professional fund raisers, professional solicitors, officers, and other persons subject to the Act.
- Criminal, consumer-protection, contract, and federal consequences can also apply.
- Enforcement can stop solicitation, impose monetary penalties, and affect public trust.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 1 more
View official sources (2)
The Attorney General public directory lists registered organizations. Statutorily exempt organizations may not appear, so absence from the directory does not by itself prove a violation or lack of exemption.
- Deadline
- Before solicitation due diligence, donations, vendor engagement, or renewal review.
- Fee
- No search fee.
- Filing agency
- Kansas Attorney General
- Frequency
- Event-triggered
- How to comply
- Search the official directory and request current registration or exemption documentation when needed.
- Official form or portal
- Registration Directory for Charitable Organizations.
Applies to: Donors, charities, advisers, and counterparties checking Kansas registration.
- The directory is not proof of corporate good standing, federal tax status, or sales/property-tax exemption.
- Relying only on directory absence can create a false compliance conclusion.
Last verified: 2026-08-05
Official sources: Kansas Attorney General and 1 more
View official sources (2)
Kansas defines solicitation broadly as an oral or written request or endeavor to obtain a contribution, but current official sources do not provide a complete operational boundary for passive websites, donor-initiated gifts, directed digital campaigns, platform activity, or out-of-state purchaser/donor contacts.
- Deadline
- Before launching the digital or multistate campaign.
- Fee
- Registration fee is $25 if registration is required; platform and vendor charges vary.
- Filing agency
- Kansas Attorney General, Charitable Organization Registration Unit
- Frequency
- Campaign-specific
- How to comply
- Submit the campaign facts, targeting, communications, platform role, and donor flow to the Attorney General when the boundary is material.
- Official form or portal
- Registration Statement for Solicitations; campaign and platform records.
Applies to: A charity using internet, platform, telephone, text, email, social media, peer-to-peer, or multistate solicitation involving Kansas.
- Telephone solicitation and professional fundraising can trigger additional rules.
- An overbroad negative can cause unregistered solicitation; an overbroad positive can invent registration for passive or donor-initiated activity.
Verification in progress. Safe approach: Kansas registration can apply to solicitation conducted through digital channels; confirm the exact campaign rather than using a categorical website rule. Verified so far: Kansas’s broad solicitation definition and registration trigger are verified. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: Kansas treatment of passive websites, donate buttons, directed digital campaigns, crowdfunding, peer-to-peer activity, donor-initiated gifts, and multistate solicitation. Why the official evidence is insufficient: Current official sources do not establish a complete passive-versus-directed internet or platform boundary. How to resolve it: Request written Attorney General guidance describing targeting, platform control, communications, and donor geography. Risk if this is treated as settled: A categorical rule could cause unauthorized solicitation or needless registration.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Office of Revisor of Statutes and 2 more
View official sources (3)
An out-of-state charity may need Attorney General registration even when it does not need foreign corporate authority, and may need foreign authority or tax/employer accounts even when solicitation is exempt. Analyze each system separately.
- Deadline
- Before the first Kansas solicitation or other triggering activity.
- Fee
- System-specific.
- Filing agency
- Kansas Attorney General
- Responsible party
- Kansas Attorney General; Kansas Secretary of State; Kansas Department of Revenue; Kansas Department of Labor
- Frequency
- Continuous and event-triggered
- How to comply
- Complete each applicable registration independently and retain the separate status evidence.
- Official form or portal
- Form FA; charity Registration Statement; tax and employer portals as applicable.
Applies to: A charity organized outside Kansas that solicits, operates, hires, sells, or owns property in Kansas.
- Corporate-law excluded activities do not decide charity, tax, employment, or local requirements.
- Collapsing the systems can cause missed filings or unnecessary registrations.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 4 more
View official sources (5)
A professional fund raiser must register before conducting services for a charitable organization. Registration expires June 30, costs $25, and includes the statutory annual-report obligation.
- Deadline
- Before activity; renew before July 1.
- Fee
- $25.
- Filing agency
- Kansas Attorney General, Charitable Organization Registration Unit
- Frequency
- Annual July 1–June 30
- How to comply
- Submit the Professional Fund Raiser Application and required information.
- Official form or portal
- Professional Fund Raiser Application and Annual Report.
Applies to: A person or entity meeting the Kansas professional fund raiser definition.
- Bona fide officers, employees, volunteers, and specified professional advisers are excluded from the definition when acting within the statutory exclusion.
- Unregistered professional fundraising can trigger suspension, injunction, and civil penalties.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 2 more
View official sources (3)
Each professional solicitor must register before soliciting. The registration expires June 30 and the current fee is $25.
- Deadline
- Before solicitation; renew before July 1.
- Fee
- $25 per solicitor.
- Filing agency
- Kansas Attorney General, Charitable Organization Registration Unit
- Frequency
- Annual July 1–June 30
- How to comply
- Submit the Professional Solicitor Application and maintain association with the registered fundraiser or charity.
- Official form or portal
- Professional Solicitor Application.
Applies to: An individual meeting the Kansas professional solicitor definition and soliciting for a charity or professional fund raiser.
- Employees or volunteers who do not meet the professional-solicitor definition may be excluded.
- Unregistered solicitation can expose the solicitor, fundraiser, and charity to enforcement.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 2 more
View official sources (3)
The current form implements the statutory annual report for the July 1–June 30 registration period and sets a July 31 filing date. Report Kansas charitable clients, receipts, expenses, and campaign information and preserve supporting records.
- Deadline
- July 31 following the registration year.
- Fee
- No separate annual-report fee stated beyond registration.
- Filing agency
- Kansas Attorney General, Charitable Organization Registration Unit
- Frequency
- Annual
- How to comply
- Complete the annual-report portion of the Professional Fund Raiser form and submit it to the Attorney General.
- Official form or portal
- Professional Fund Raiser Application and Annual Report.
Applies to: A registered Kansas professional fund raiser.
- Charity registration and charity financial reporting remain separate.
- Failure to report can impair renewal and trigger enforcement.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 1 more
View official sources (2)
Solicitations must identify the charitable purpose and organization as required and avoid false or misleading representations. The charity should maintain contract, custody, accounting, and campaign-control records sufficient to demonstrate compliance and accurate reporting.
- Deadline
- At each solicitation and throughout the campaign.
- Fee
- No separate compliance fee.
- Filing agency
- Kansas Attorney General
- Frequency
- Continuous and campaign-specific
- How to comply
- Use approved scripts and disclosures, segregated records, written contracts, reconciliations, and documented custody procedures.
- Official form or portal
- Solicitation materials; contracts; campaign accounting records.
Applies to: Charities, professional fund raisers, and professional solicitors conducting covered solicitations.
- The exact contract-filing, bond, campaign-notice, and post-campaign-report requirements are not fully exposed in current public materials.
- Deficient disclosures or misleading practices can produce suspension, injunction, restitution, and civil penalties.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 2 more
View official sources (3)
Kansas statutes define professional fund raisers and solicitors, but current official materials do not present one complete registration, contract-filing, bond, campaign-notice, custody, or reporting matrix for every consultant, commercial co-venture, online platform, or payment processor model.
- Deadline
- Before signing the vendor agreement or launching the campaign.
- Fee
- No universal fee or bond confirmed; registration fees are $25 when the statutory fundraiser or solicitor category applies.
- Filing agency
- Kansas Attorney General, Charitable Organization Registration Unit
- Frequency
- Campaign-specific
- How to comply
- Submit the agreement, compensation, control, representations, donor flow, and custody model to the Attorney General.
- Official form or portal
- Vendor contract; applicable fundraiser/solicitor applications.
Applies to: A charity using a professional fundraising consultant, platform, payment processor, commercial co-venturer, charitable sales promotion, or novel custody arrangement.
- A vendor label does not control; actual compensation, solicitation, management, and custody functions matter.
- Misclassification can leave required persons unregistered or omit campaign controls and disclosures.
Verification in progress. Safe approach: Classify the vendor by actual functions and obtain Attorney General confirmation before launch when the model does not clearly fit a verified category. Verified so far: Professional fund raiser, professional solicitor, fee, term, and disclosure rules are verified. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: complete Kansas duties for fundraising counsel, consultants, commercial co-venturers, platforms, payment processors, contracts, bonds, and campaign notices. Why the official evidence is insufficient: The public official record is incomplete for universal contract, bond, campaign-notice, platform, processor, and commercial co-venture treatment. How to resolve it: Provide the proposed agreement and money/communication flow to the Charitable Organization Registration Unit for written guidance. Risk if this is treated as settled: A broad statement could leave a vendor unregistered or invent a filing or bond that does not apply.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Office of Revisor of Statutes and 4 more
View official sources (5)
Protect Charitable Assets and Handle State Taxes
Two separate subjects sit together here because both turn on the same mistake, which is treating one status as settling another. Charitable trusts, UPMIFA, and donor restrictions are not the same body of law as charity registration, and no universal Kansas trust registry applies to every nonprofit corporation. On tax, federal exemption generally controls Kansas corporate income tax for a qualifying year and controls nothing else: Kansas grants no blanket nonprofit sales-tax exemption, a purchaser exemption needs a statutory category and a Kansas certificate, and taxable sales, resale, use tax, and online sales are each separate again.
Kansas has charitable-trust and Attorney General enforcement concepts, but the reviewed current official sources do not establish one universal standalone charitable-trust registration filing for every nonprofit corporation. Trust form, charitable purpose, donor restrictions, solicitation, and transaction facts must be analyzed separately.
- Deadline
- At creation of a charitable trust, acceptance of restricted assets, or before a transaction.
- Fee
- No universal registration fee confirmed.
- Filing agency
- Kansas Attorney General
- Responsible party
- Kansas Attorney General; Kansas courts
- Frequency
- Event-triggered
- How to comply
- Review the trust instrument and contact the Attorney General when a separate trust filing or notice may apply.
- Official form or portal
- Trust instrument; Attorney General correspondence.
Applies to: Kansas nonprofit corporations, trusts, and fiduciaries holding charitable assets.
- Solicitation registration and UPMIFA duties remain separate and can apply regardless of a standalone trust filing.
- An invented universal filing creates unnecessary compliance; an overbroad negative could miss a trust-specific duty.
Verification in progress. Safe approach: Do not assume a separate trust registration applies to every nonprofit; confirm the exact trust or fiduciary arrangement. Verified so far: Kansas charitable-trust, UPMIFA, and solicitation systems are verified as distinct bodies of law. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: whether a specific Kansas charitable trust or nonprofit asset arrangement requires a separate Attorney General registration or report. Why the official evidence is insufficient: A material negative or positive cannot be established from the reviewed statewide sources. How to resolve it: Present the trust instrument and asset facts to the Kansas Attorney General or court as appropriate. Risk if this is treated as settled: A categorical answer could invent a filing or omit a trust-specific reporting or oversight duty.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Office of Revisor of Statutes and 2 more
View official sources (3)
Act in good faith and with the care of an ordinarily prudent person, consider the statutory factors for investment and expenditure, diversify when appropriate, and preserve donor restrictions unless lawfully modified.
- Deadline
- Continuously and before each investment, appropriation, or modification decision.
- Fee
- No state filing fee; investment, valuation, and court costs vary.
- Filing agency
- Kansas courts
- Responsible party
- Internal governance; Kansas courts; Kansas Attorney General when charitable interests are implicated
- Frequency
- Continuous
- How to comply
- Adopt investment and spending procedures, document statutory factors, retain gift instruments, and obtain consent or judicial relief when modifying restrictions.
- Official form or portal
- Gift instruments; investment policy; board minutes; court petition when needed.
Applies to: A Kansas nonprofit or charitable institution managing donor-restricted or endowment funds within UPMIFA.
- Specific donor instruments can impose stricter terms than UPMIFA defaults.
- Imprudent management or unauthorized use can produce fiduciary liability, restoration, injunction, and loss of donor trust.
Last verified: 2026-08-05
View official source
A board resolution alone does not erase a donor restriction. Use donor consent when available or the applicable UPMIFA or trust-code modification and cy-pres procedure, including Attorney General or court participation when required.
- Deadline
- Before using assets inconsistently with the governing gift or trust instrument.
- Fee
- No universal fee; court and professional costs vary.
- Filing agency
- Kansas courts
- Responsible party
- Kansas courts; Kansas Attorney General; internal governance
- Frequency
- Event-triggered
- How to comply
- Inventory restrictions, obtain consent, or file the appropriate petition and notice.
- Official form or portal
- Gift instrument; UPMIFA or trust-code petition.
Applies to: A nonprofit seeking to change the use, management, duration, or beneficiary of a restricted charitable gift or trust.
- Federal tax, grant, contract, and property-tax restrictions may add separate limits.
- Unauthorized diversion can require restoration, injunction, transaction unwinding, or fiduciary liability.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 2 more
View official sources (3)
Kansas law protects section 501(c)(3) assets and donor restrictions, but current official sources do not impose one universal Attorney General notice, approval, court, or distribution-plan procedure for every transaction. The required path depends on classification, governing documents, restrictions, transaction structure, and statutory remedy.
- Deadline
- Before board or member approval and before closing.
- Fee
- No universal fee confirmed.
- Filing agency
- Kansas Attorney General
- Responsible party
- Kansas Attorney General; Kansas courts; Kansas Secretary of State
- Frequency
- Event-triggered
- How to comply
- Prepare an asset and restriction inventory and seek transaction-specific Attorney General, court, tax, and filing guidance.
- Official form or portal
- Transaction documents; gift instruments; applicable petition and Secretary of State filing.
Applies to: A charitable nonstock corporation entering a fundamental transaction or disposing of significant charitable assets.
- Ordinary unrestricted operating assets can differ from endowments, charitable trusts, government grants, and property held under exempt-use conditions.
- Closing without required oversight can divert assets, invalidate approvals, or require unwinding and restitution.
Verification in progress. Safe approach: Restricted charitable assets remain protected; confirm the exact oversight and approval path before a fundamental transaction. Verified so far: Asset dedication, donor restrictions, UPMIFA, trust-code remedies, and merger authority are verified. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: one universal Kansas Attorney General notice/approval, court, or charitable-asset distribution-plan procedure for all nonprofit transactions. Why the official evidence is insufficient: Attorney General or court involvement is transaction- and asset-specific. How to resolve it: Present the proposed transaction, governing documents, restrictions, and asset schedule to the Attorney General and court when indicated. Risk if this is treated as settled: A universal negative could permit unlawful diversion; a universal positive could invent approval for ordinary transactions.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Office of Revisor of Statutes and 3 more
View official sources (4)
Kansas corporate instructions state that a corporation exempt under the Internal Revenue Code and filing Form 990 or 990-EZ is exempt from Kansas income tax in each year it satisfies the federal exemption requirements. No separate routine Kansas income-tax exemption application is identified.
- Deadline
- For each tax year and whenever federal status changes.
- Fee
- No separate routine Kansas exemption-application fee.
- Filing agency
- Kansas Department of Revenue
- Responsible party
- Kansas Department of Revenue; Internal Revenue Service
- Frequency
- Annual status determination
- How to comply
- Maintain the IRS determination and annual federal filing evidence; open other Kansas tax accounts separately when applicable.
- Official form or portal
- IRS determination letter; federal Form 990 or 990-EZ; Kansas Department of Revenue records.
Applies to: A Kansas nonprofit corporation exempt from federal income tax and filing federal Form 990 or 990-EZ.
- Sales tax, property tax, charitable solicitation, payroll, UBI, and local taxes remain separate.
- Claiming exemption without qualifying federal status can produce Kansas tax, interest, and penalties.
- Colorado state income tax exemption required in some cases
- Connecticut state income tax exemption required in some cases
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 1 more
View official sources (2)
Kansas subjects federal unrelated business income to Kansas corporate income tax and requires Form K-120. Attach the federal information and compute Kansas-source and apportionment items under the current instructions.
- Deadline
- One month after the applicable federal return due date, including a federal extension; tax payment is due by the Kansas payment date stated in the instructions.
- Fee
- Tax based on Kansas taxable UBI; no separate filing fee.
- Filing agency
- Kansas Department of Revenue
- Frequency
- Annual when UBI exists
- How to comply
- File Form K-120 electronically or by the current paper method and pay tax due.
- Official form or portal
- Kansas Corporation Income Tax Return, Form K-120.
Applies to: A federally exempt organization subject to federal unrelated business income tax and filing Form 990-T.
- A federal extension extends the Kansas filing date under the current instructions but does not automatically extend the payment date.
- Failure to file or pay can produce tax, interest, penalties, and collection action.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 2 more
View official sources (3)
Kansas provides Form K-120ES for corporate estimated tax. Installments are due on the 15th day of the fourth, sixth, ninth, and twelfth months of the taxable year. Determine whether estimated payments are required under the current worksheet and tax facts.
- Deadline
- 15th day of the fourth, sixth, ninth, and twelfth months of the taxable year.
- Fee
- Tax amount determined by Form K-120ES; no filing fee.
- Filing agency
- Kansas Department of Revenue
- Frequency
- Four installments when required
- How to comply
- Use K-120ES and electronic payment when required.
- Official form or portal
- Form K-120ES; Kansas electronic tax services.
Applies to: A nonprofit expecting Kansas corporate tax on unrelated business income and meeting the estimated-payment trigger.
- A first-year or short-year corporation follows the special instructions; do not infer a threshold without applying the current worksheet.
- Underpayment can produce estimated-tax penalty and interest.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 2 more
View official sources (3)
Current instructions clearly address years in which the corporation satisfies federal exemption and years with Form 990-T, but they do not provide one complete public workflow for pending applications, retroactive corrections, revocation, final returns, or account closure.
- Deadline
- When status changes and before the next Kansas filing or closure.
- Fee
- Tax, interest, penalties, or refunds depend on the facts; no universal fee.
- Filing agency
- Kansas Department of Revenue
- Frequency
- Event-triggered
- How to comply
- Provide the IRS notice, affected tax years, returns, and account information through the current Department of Revenue channel.
- Official form or portal
- Kansas corporate tax correspondence; Form K-120 as directed.
Applies to: A nonprofit whose federal exemption is pending, retroactively recognized, revoked, or terminated, or that is closing its Kansas tax file.
- Other Kansas accounts remain open until separately closed.
- Incorrect treatment can produce missed returns, unsupported refunds, or tax and penalties.
Verification in progress. Safe approach: Use federal-status-based Kansas treatment for ordinary years and obtain Department of Revenue instructions for exceptional or closing years. Verified so far: Ordinary annual exemption and Form K-120 UBI treatment are verified. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: the complete Kansas corporate-income-tax workflow for pending, retroactive, revoked, lost, or final federal exempt status. Why the official evidence is insufficient: Pending, retroactive, revoked, and final-account treatment is not fully stated in current public instructions. How to resolve it: Send the IRS determination or revocation, affected returns, and account facts to Kansas Department of Revenue for written direction. Risk if this is treated as settled: A universal rule could create an unsupported exemption, duplicate tax, or missed final return.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Department of Revenue and 2 more
View official sources (3)
Kansas does not grant a blanket sales-tax exemption merely because an organization is nonprofit or federally exempt. A specific statutory category or transaction exemption must apply, and a Kansas exemption certificate is generally required for exempt entity purchases.
- Deadline
- At each purchase, sale, contract, and tax-registration decision.
- Fee
- Tax applies unless a specific exemption applies.
- Filing agency
- Kansas Department of Revenue
- Frequency
- Continuous
- How to comply
- Check the statutory category and current certificate before claiming exemption.
- Official form or portal
- Tax Entity Exemption Application; numbered entity exemption certificate.
Applies to: Kansas nonprofits purchasing or selling taxable goods or services.
- Federal section 501(c)(3) status alone is not the full Kansas sales-tax test.
- Unsupported exemption claims can produce tax, interest, penalties, and vendor assessment.
- Colorado sales tax when you buy required
- Vermont sales tax when you buy required in some cases
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 3 more
View official sources (4)
Submit the Kansas Tax Entity Exemption Application and obtain a numbered certificate before making exempt entity purchases. Use the certificate only for the organization and transactions within its scope and monitor the expiration or renewal information shown by the Department.
- Deadline
- Before claiming exempt entity purchases; renew or update as directed by the certificate.
- Fee
- No application fee stated in the reviewed portal.
- Filing agency
- Kansas Department of Revenue
- Frequency
- Application and certificate-period based
- How to comply
- Apply through the Property Tax / Sales Tax Exemption Certificates portal and provide organizing and federal-status documents requested.
- Official form or portal
- Tax Entity Exemption Application; numbered Tax Entity Exemption Certificate.
Applies to: A nonprofit within a Kansas statutory sales-tax exemption category.
- The qualifying-category list includes specific nonprofits and public entities; not every charitable purpose is covered.
- Purchases made before approval or outside certificate scope can be taxable.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 3 more
View official sources (4)
For the entity exemption to apply, the invoice must be to the exempt entity and the entity must directly pay. An employee’s personal purchase or reimbursement arrangement does not automatically become exempt.
- Deadline
- At each claimed exempt purchase.
- Fee
- No fee; tax applies if direct-purchase conditions are not met.
- Filing agency
- Kansas Department of Revenue
- Frequency
- Continuous
- How to comply
- Present the current entity certificate and pay directly from organizational funds.
- Official form or portal
- Tax Entity Exemption Certificate; purchase invoice and payment record.
Applies to: A Kansas exempt entity and its employees, officers, or volunteers making purchases.
- A purchase may also require a project exemption, resale certificate, or transaction-specific certificate.
- Improper certificate use can produce tax assessment against purchaser or retailer.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 1 more
View official sources (2)
Contractors generally owe tax on materials they purchase even for an exempt entity unless a valid Project Exemption Certificate or another statutory rule applies. Plan certificate timing and contractor documentation before purchasing materials.
- Deadline
- Before contractor material purchases and project start.
- Fee
- Certificate application has no stated fee; tax applies without valid treatment.
- Filing agency
- Kansas Department of Revenue
- Frequency
- Project-specific
- How to comply
- Apply for and issue the appropriate Project Exemption Certificate and retain contracts, invoices, and certificate records.
- Official form or portal
- Project Exemption Certificate; Publication KS-1525.
Applies to: A nonprofit hiring contractors to construct, remodel, repair, or install property.
- Repairs, maintenance, fixtures, labor, and owner-direct purchases can have different treatment.
- Missing or late project documentation can make materials taxable and shift costs to the organization.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 1 more
View official sources (2)
Nonprofit seller status does not by itself exempt taxable retail activity. Register before taxable sales, collect the correct state and local tax, file at the assigned frequency, file zero returns when required, retain records, and close the account when selling ends.
- Deadline
- Before the first taxable sale; returns due at the assigned frequency.
- Fee
- No registration fee stated; tax collected from customers and remitted.
- Filing agency
- Kansas Department of Revenue
- Frequency
- Monthly, quarterly, or annual as assigned
- How to comply
- Register and file through Kansas electronic tax services.
- Official form or portal
- Kansas Customer Service Center; retailers’ sales and compensating use tax returns.
Applies to: A nonprofit selling taxable tangible personal property, admissions, food, services, rentals, or other taxable items.
- A purchase exemption certificate does not exempt the organization’s sales.
- Failure to register, collect, or file can produce tax, interest, penalties, and personal collection consequences under applicable law.
- Colorado sales tax when you sell required in some cases
- Minnesota sales tax when you sell required
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 2 more
View official sources (3)
Inventory bought solely for resale can use Form ST-28A. Goods consumed by the organization are not resale inventory. When taxable property or services are purchased without the correct Kansas tax, accrue and remit compensating use tax.
- Deadline
- At purchase and on the assigned return.
- Fee
- No certificate fee; tax due on taxable use.
- Filing agency
- Kansas Department of Revenue
- Frequency
- Continuous and periodic
- How to comply
- Provide Form ST-28A for qualifying inventory and report use tax electronically.
- Official form or portal
- Form ST-28A; Kansas electronic tax services.
Applies to: A nonprofit buying inventory for resale or making taxable purchases without Kansas tax.
- Donated inventory and mixed resale/use require tracing and transaction-specific treatment.
- Misuse of resale treatment or failure to accrue use tax can produce assessment and penalties.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 2 more
View official sources (3)
Online selling does not create a general nonprofit exemption. Determine who is the seller, whether the marketplace collects, the delivery jurisdiction, product taxability, and whether the nonprofit must register and file returns for direct sales.
- Deadline
- Before online sales to Kansas customers and whenever the platform or fulfillment model changes.
- Fee
- Registration has no stated fee; state and local tax depend on the transaction and destination.
- Filing agency
- Kansas Department of Revenue
- Frequency
- Continuous
- How to comply
- Document marketplace agreements, direct-sale channels, delivery locations, exemption certificates, and returns.
- Official form or portal
- Kansas electronic tax services; platform records.
Applies to: A nonprofit selling through its website, social media, an online marketplace, or to Kansas customers.
- The platform’s collection does not automatically close a direct-sales account or cover off-platform transactions.
- Incorrect seller attribution or destination sourcing can cause undercollection, duplicate collection, or missed returns.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 2 more
View official sources (3)
Kansas taxability depends on the item or service sold, statutory exemption, seller identity, frequency, location, and bundled benefits. Current official sources do not provide one universal result for all nonprofit fundraising and program configurations.
- Deadline
- Before pricing, advertising, contracting, or beginning the activity.
- Fee
- Tax and registration depend on the transaction; no universal fee.
- Filing agency
- Kansas Department of Revenue
- Frequency
- Activity-specific
- How to comply
- Classify representative invoices and obtain Department of Revenue guidance or a ruling for material uncertainty.
- Official form or portal
- Sales-tax registration and applicable exemption or resale certificates.
Applies to: A nonprofit earning revenue from fundraising or program-related sales.
- Raffle-ticket receipts have a separate statutory treatment; donated property, meals, admissions, dues, and sponsorship benefits can differ.
- A blanket exemption can cause undercollection and liability; blanket taxation can overcharge donors and participants.
Verification in progress. Safe approach: Do not publish a blanket nonprofit sales exemption; classify each revenue stream under current Kansas sales-tax rules. Verified so far: Kansas seller registration, taxable-sale, exemption-certificate, resale, and use-tax rules are verified. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: a universal Kansas sales-tax matrix for auctions, thrift stores, gift shops, food, admissions, dues, program fees, sponsorships, advertising, rentals, donated goods, and bundled online sales. Why the official evidence is insufficient: The result changes with the transaction, exemption subsection, and consideration provided. How to resolve it: Submit representative contracts, tickets, invoices, and benefit descriptions to Kansas Department of Revenue. Risk if this is treated as settled: A universal rule could create tax liability or charge tax where an exemption applies.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Department of Revenue and 3 more
View official sources (4)
Kansas excludes receipts from the sale of charitable raffle tickets from retailers’ sales tax. This tax treatment does not replace the separate raffle licensing, threshold, record, and reporting rules.
- Deadline
- At each statutory charitable raffle ticket sale.
- Fee
- No retailers’ sales tax on qualifying raffle ticket receipts; raffle license fee may apply.
- Filing agency
- Kansas Department of Revenue
- Frequency
- Event-triggered
- How to comply
- Document that the activity is a qualifying charitable raffle and report under charitable-gaming rules.
- Official form or portal
- Form BI-70 and BI-75 when licensed.
Applies to: A qualified nonprofit conducting a Kansas charitable raffle.
- Food, concessions, merchandise, or other sales at the event can remain taxable.
- Misclassifying another game, admission, or merchandise sale as a raffle ticket can create tax and gaming violations.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 1 more
View official sources (2)
Apply Local Property-Tax Procedures
Kansas property-tax exemption is decided on constitutional and statutory ownership and use, and federal recognition alone does not exempt property. The procedure has two halves that must not be merged: the application is filed through the county appraiser, and the Kansas Board of Tax Appeals makes the determination. Johnson, Sedgwick, and Douglas County appear here as representative local administration, not as statewide rules, and complex or mixed use stays property-specific.
Kansas property-tax exemption depends on constitutional and statutory ownership, exclusive or qualifying use, and the exact exemption paragraph. Federal section 501(c)(3) recognition is evidence but does not by itself exempt property.
- Deadline
- Before relying on exemption and when use or ownership changes.
- Fee
- Application fee and waiver rules are stated separately.
- Filing agency
- Applicable Kansas county appraiser
- Responsible party
- County appraiser; Kansas Board of Tax Appeals; Kansas Department of Revenue, Division of Property Valuation
- Frequency
- Property-specific and continuing
- How to comply
- Identify the exact K.S.A. 79-201 exemption, document ownership and use, and file through the county appraiser.
- Official form or portal
- Kansas Board of Tax Appeals tax-exemption application.
Applies to: A nonprofit owning Kansas real or personal property and seeking ad valorem exemption.
- Mixed, leased, income-producing, vacant, construction-stage, and housing uses require fact-specific review.
- Tax, interest, and collection can apply if exemption is denied or property use changes.
- Colorado property tax exemption required in some cases
- California property tax exemption required
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 2 more
View official sources (3)
Kansas routes the application through the county appraiser, with qualification determined by the Kansas Board of Tax Appeals. Follow the current BOTA application and provide ownership, use, legal-description, valuation, and supporting documents.
- Deadline
- As required by K.S.A. 79-213 and before relying on exemption for the affected tax period.
- Fee
- See BOTA filing-fee fact.
- Filing agency
- Applicable Kansas county appraiser
- Responsible party
- County appraiser; Kansas Board of Tax Appeals
- Frequency
- Initial and event-triggered
- How to comply
- Submit the BOTA exemption application to the county appraiser by the applicable statutory and local intake procedure.
- Official form or portal
- Kansas Board of Tax Appeals Tax Exemption Application.
Applies to: A property owner seeking a Kansas property-tax exemption under K.S.A. 79-201 or another exemption statute.
- Some statutory exemptions or changes may use different procedures; local intake does not change BOTA’s statewide role.
- Late or incomplete filing can delay or deny exemption and leave taxes payable.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 3 more
View official sources (4)
The current BOTA fee schedule states $400 per parcel for real-property exemption applications and $100 for personal-property exemption applications. A not-for-profit organization with property valued below $100,000 is exempt from the filing fee when it supplies the required documentation.
- Deadline
- With the exemption application.
- Fee
- Real property: $400 per parcel; personal property: $100; qualifying not-for-profit below $100,000 value: fee waiver with documentation.
- Filing agency
- Kansas Board of Tax Appeals
- Frequency
- Per application
- How to comply
- Include the fee or waiver evidence with the application.
- Official form or portal
- BOTA Tax Exemption Application and filing-fee schedule.
Applies to: A nonprofit filing a Kansas real- or personal-property exemption application.
- The waiver turns on the value and documentation stated by BOTA, not federal status alone.
- Missing fee or waiver proof can delay processing.
Last verified: 2026-08-05
Official sources: Kansas Board of Tax Appeals and 1 more
View official sources (2)
Johnson County provides the local exemption-application intake through the Appraiser’s Office. Use the county’s current form instructions and then follow BOTA review.
- Deadline
- Under the statewide statutory timing and current Johnson County intake instructions.
- Fee
- BOTA fee or waiver applies; local copy or delivery costs may vary.
- Filing agency
- Johnson County Appraiser
- Responsible party
- Johnson County Appraiser; Kansas Board of Tax Appeals
- Frequency
- Property-specific
- How to comply
- Obtain the current application from the Appraiser forms page and submit it to the Johnson County Appraiser.
- Official form or portal
- Johnson County Tax Exemption Application; BOTA application.
Applies to: A nonprofit seeking exemption for property located in Johnson County.
- Johnson County procedure is local and must not be generalized statewide.
- Submitting to the wrong office or omitting county-requested documents can delay review.
Last verified: 2026-08-05
Official sources: Johnson County, Kansas and 2 more
View official sources (3)
The Sedgwick County Appraiser administers local property appraisal and exemption intake. Confirm the current county document list and submission method while using the statewide BOTA application framework.
- Deadline
- Under K.S.A. 79-213 and current Sedgwick County instructions.
- Fee
- BOTA fee or waiver applies; no universal county fee confirmed.
- Filing agency
- Sedgwick County Appraiser
- Responsible party
- Sedgwick County Appraiser; Kansas Board of Tax Appeals
- Frequency
- Property-specific
- How to comply
- Contact the Sedgwick County Appraiser and submit the BOTA application and county-requested evidence.
- Official form or portal
- BOTA Tax Exemption Application; Sedgwick County Appraiser workflow.
Applies to: A nonprofit seeking exemption for property located in Sedgwick County.
- Sedgwick County procedure is representative local administration, not a statewide form/fee rule.
- Incomplete local intake can delay BOTA consideration and leave taxes due.
Last verified: 2026-08-05
Official sources: Sedgwick County, Kansas and 2 more
View official sources (3)
Douglas County directs applicants to mail or deliver the exemption application to the Appraiser. Its official page states that BOTA determines qualification and that tax obligations are placed on hold when the Appraiser receives the application.
- Deadline
- Under K.S.A. 79-213 and current Douglas County intake instructions.
- Fee
- BOTA fee or waiver applies.
- Filing agency
- Douglas County Appraiser
- Responsible party
- Douglas County Appraiser; Kansas Board of Tax Appeals
- Frequency
- Property-specific
- How to comply
- Submit the current BOTA exemption application to the Douglas County Appraiser and retain delivery confirmation.
- Official form or portal
- BOTA Tax Exemption Application; Douglas County exemption page.
Applies to: A nonprofit seeking exemption for property located in Douglas County.
- The Douglas County payment-hold statement is local administration and should not be generalized to every county.
- Failure to file correctly can leave collection active and delay BOTA review.
Last verified: 2026-08-05
Official sources: Douglas County, Kansas and 2 more
View official sources (3)
Kansas exemptions are use- and statute-specific. Current statewide and county sources do not establish one result for every mixed-use, leased, vacant, construction-stage, revenue-producing, residential, or subsidized-housing arrangement.
- Deadline
- Before acquisition, lease, construction, change of use, or exemption claim.
- Fee
- BOTA fee or waiver and professional costs may apply.
- Filing agency
- Applicable Kansas county appraiser
- Responsible party
- County appraiser; Kansas Board of Tax Appeals; Kansas Department of Revenue
- Frequency
- Property-specific
- How to comply
- Provide the exact ownership, occupants, leases, income, development timeline, and use allocation to the county appraiser and BOTA.
- Official form or portal
- BOTA exemption application; leases; plans; use records.
Applies to: A nonprofit with property that is not solely and presently used for a clearly exempt purpose.
- Federal status and one county’s prior treatment do not control a different property.
- An overbroad exemption claim can produce tax, interest, lien, and denial; an overbroad negative can forfeit a lawful partial or specific exemption.
Verification in progress. Safe approach: Kansas property exemption is property-specific; submit complex ownership and use facts before relying on exemption. Verified so far: The statewide exemption categories, county intake, and BOTA determination process are verified. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: statewide outcomes for all mixed-use, leased, vacant, construction-stage, income-producing, and housing property arrangements. Why the official evidence is insufficient: Ownership, use, leasing, construction status, income, and housing purpose can change the result. How to resolve it: Request county appraiser review and a BOTA determination for the exact property and use. Risk if this is treated as settled: A categorical statement could create tax liability or deny a lawful exemption.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Office of Revisor of Statutes and 5 more
View official sources (6)
Hire Workers and Manage Payroll Accounts
Paying anyone opens several Kansas systems at once, and none of them opens another. Withholding is registered before payroll. The unemployment Employer Status Report is filed within 15 days after the first employee is paid, and section 501(c)(3) coverage turns on four workers in each of 20 different weeks. Workers’ compensation uses a payroll trigger of more than $20,000 in gross annual payroll instead. New hires and rehires are reported within 20 days. Wage, hour, leave, poster, and child-labor rules run alongside all of it, and one worker classification does not carry across these systems.
Register the employer’s Kansas withholding account before payroll, obtain employee Form K-4 information, withhold the correct amount, and use the assigned filing frequency. Federal tax exemption does not remove ordinary employer withholding duties.
- Deadline
- Before the first covered payroll.
- Fee
- No registration fee stated.
- Filing agency
- Kansas Department of Revenue
- Frequency
- One-time registration and continuous withholding
- How to comply
- Register through Kansas electronic tax services and maintain payroll records.
- Official form or portal
- Kansas Customer Service Center; Form K-4; withholding account.
Applies to: A nonprofit employing workers whose wages are subject to Kansas withholding.
- Certain services or payments may be exempt or reported under different rules; worker classification remains separate.
- Failure to register or withhold can produce tax, interest, penalties, liens, and collection.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 2 more
View official sources (3)
Use the assigned frequency and due date: semi-monthly deposits generally follow the 10th/25th schedule, monthly returns are due the 15th of the following month, and quarterly or annual returns are due the 25th after the period as instructed. File required zero returns.
- Deadline
- At the assigned frequency shown by the account and Form KW-5 instructions.
- Fee
- Tax withheld; no return filing fee.
- Filing agency
- Kansas Department of Revenue
- Frequency
- Semi-monthly, monthly, quarterly, or annual
- How to comply
- File and pay electronically using Form KW-5 or the current online equivalent.
- Official form or portal
- Form KW-5; Kansas electronic tax services.
Applies to: A registered Kansas withholding employer.
- The Department assigns frequency based on liability and can change it.
- Late deposits or missing zero returns can produce penalties, interest, and delinquency notices.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 2 more
View official sources (3)
Submit the annual reconciliation and wage/information statements by January 31 through the current electronic channel. File final periodic returns and notify the Department when the withholding account should close.
- Deadline
- January 31 for annual reconciliation and statements; final return/account closure when payroll ends.
- Fee
- No filing fee stated.
- Filing agency
- Kansas Department of Revenue
- Frequency
- Annual and event-triggered
- How to comply
- Upload statements, file KW-3, mark final returns as directed, and close the account through the Department.
- Official form or portal
- Form KW-3; W-2/1099 upload; Kansas electronic tax services.
Applies to: A Kansas nonprofit employer at year end or ending payroll.
- Closing the corporation with the Secretary of State does not close payroll accounts.
- Failure to file can produce penalties and leave an account open for future delinquency notices.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 2 more
View official sources (3)
An employing unit files Form K-CNS 010 within 15 days after first payroll so the Kansas Department of Labor can determine liability. Registration is required even when the organization believes a nonprofit exemption or excluded service may apply.
- Deadline
- Within 15 days after first payroll.
- Fee
- No registration fee stated.
- Filing agency
- Kansas Department of Labor, Unemployment Insurance Tax
- Frequency
- One time; update and close as events occur
- How to comply
- Submit the Employer Status Report through the Department’s current employer system or form.
- Official form or portal
- Employer Status Report, Form K-CNS 010.
Applies to: A nonprofit that begins paying wages in Kansas.
- Registration does not itself prove that every service is covered.
- Late registration can cause retroactive liability, interest, penalties, and delayed rate assignment.
- Colorado unemployment insurance required in some cases
- Delaware unemployment insurance required in some cases
Last verified: 2026-08-05
Official sources: Kansas Department of Labor and 2 more
View official sources (3)
A section 501(c)(3) nonprofit becomes a covered employer when it employs four or more workers for any portion of a day in each of 20 different calendar weeks in the current or preceding calendar year. The weeks need not be consecutive.
- Deadline
- Monitor weekly employment continuously; register within 15 days after first payroll.
- Fee
- Contribution or reimbursement amounts apply after liability.
- Filing agency
- Kansas Department of Labor, Unemployment Insurance Tax
- Frequency
- Continuous threshold monitoring
- How to comply
- Track weekly headcount and report status accurately.
- Official form or portal
- Employer Status Report; payroll records.
Applies to: A section 501(c)(3) nonprofit employing workers in Kansas.
- Other employers and voluntary coverage can use different tests; worker/service exclusions remain separate.
- Missing the threshold can create retroactive contributions or reimbursement liability.
Last verified: 2026-08-05
View official source
Kansas excludes specified church and primarily religious controlled-organization service and certain other services. The handbook also identifies small quarterly remuneration and officer treatment. Apply the exact statutory category rather than treating all nonprofit work as excluded.
- Deadline
- At hiring and whenever duties or compensation change.
- Fee
- No separate fee.
- Filing agency
- Kansas Department of Labor, Unemployment Insurance Tax
- Frequency
- Continuous
- How to comply
- Document duties, control, compensation, relationship, and the exact exclusion relied upon.
- Official form or portal
- Payroll and classification records; Employer Status Report.
Applies to: A nonprofit assessing church, religious, student, family, small-payment, volunteer, officer, or other services.
- Corporate officers are generally employees unless a specific exclusion applies; federal and state wage/worker rules are separate.
- Misclassification can produce retroactive liability, interest, penalties, and benefit charges.
Last verified: 2026-08-05
View official source
A qualifying nonprofit may pay assigned contributions or elect to reimburse Kansas for benefits charged to its account. Reimbursement transfers benefit-cost risk to the organization and requires budgeting, security when required, and a minimum election period.
- Deadline
- At initial liability or within the election-change window.
- Fee
- Contribution rate or 100% reimbursable benefit charges; security may apply.
- Filing agency
- Kansas Department of Labor, Unemployment Insurance Tax
- Frequency
- Election-based
- How to comply
- Submit the Department’s election and required security documents.
- Official form or portal
- KDOL reimbursement election and security forms.
Applies to: A liable section 501(c)(3) nonprofit eligible to choose unemployment financing.
- The financing choice does not change wage reports, benefit eligibility, or worker classification.
- An unsuitable election can create large cash demands or higher long-term cost.
Last verified: 2026-08-05
Official sources: Kansas Department of Labor and 1 more
View official sources (2)
The reimbursement election remains effective for at least four complete calendar years. Security can be required based on 5.4% of taxable wages or estimated wages, using the Department-approved bond, deposit, or certificate arrangement.
- Deadline
- Security with election or as required; change request no later than 30 days before the calendar year after the minimum period.
- Fee
- Security amount based on 5.4% of applicable taxable wages or estimate.
- Filing agency
- Kansas Department of Labor, Unemployment Insurance Tax
- Frequency
- Election term and annual review
- How to comply
- File the election, security, and timely change request through KDOL.
- Official form or portal
- KDOL reimbursement election and security forms.
Applies to: A section 501(c)(3) nonprofit electing reimbursement financing.
- The Department can determine required security based on account facts.
- Missing security or an untimely change request can leave reimbursement status in effect and expose the organization to full benefit charges.
Last verified: 2026-08-05
Official sources: Kansas Department of Labor and 1 more
View official sources (2)
File quarterly contribution and wage reports for every covered worker, including zero reports when required. The 2026 Kansas unemployment taxable wage base is $15,100 per employee; use the assigned contribution rate or reimbursement method. Employers with 26 or more employees must use the required electronic method.
- Deadline
- Quarterly by the Department’s due dates.
- Fee
- Tax on first $15,100 of 2026 wages at assigned rate, or reimbursable benefit charges.
- Filing agency
- Kansas Department of Labor, Unemployment Insurance Tax
- Frequency
- Quarterly
- How to comply
- File through the current KDOL employer portal and pay amounts due.
- Official form or portal
- Quarterly contribution and wage report.
Applies to: A liable Kansas nonprofit employer.
- The wage base changes by year and must not be carried forward without annual verification.
- Late or inaccurate reports can produce penalties, interest, estimated assessments, and benefit-account errors.
Last verified: 2026-08-05
Official sources: Kansas Department of Labor and 3 more
View official sources (4)
Kansas generally requires coverage when total gross annual payroll exceeds $20,000 in a calendar year. Wages to workers inside and outside Kansas count as directed by the official guidance, and a corporation does not use the family-member exclusion available to some other employers.
- Deadline
- Before payroll exceeds the threshold and before covered work continues without coverage.
- Fee
- Insurance premium or approved self-insurance cost varies.
- Filing agency
- Kansas Department of Labor, Division of Workers Compensation
- Frequency
- Continuous threshold monitoring
- How to comply
- Purchase a policy, join an authorized group pool, or obtain self-insurance approval.
- Official form or portal
- Workers’ compensation policy, group pool participation, or self-insurance approval.
Applies to: A Kansas nonprofit employer with nonagricultural employment and gross annual payroll above the threshold.
- Agricultural employment and other statutory exclusions or elections require separate analysis.
- Failure to secure coverage can produce a civil penalty equal to twice annual premium or $25,000, whichever is greater, plus stop-work and claim exposure.
- Colorado workers compensation required
- South Dakota workers compensation required in some cases
Last verified: 2026-08-05
Official sources: Kansas Department of Labor, Division of Workers Compensation and 1 more
View official sources (2)
Coverage may be secured through an authorized insurer, an approved group-funded pool, or self-insurance approved by the state. Keep evidence current and ensure all covered operations and workers are included.
- Deadline
- Before covered work and continuously.
- Fee
- Premium, pool contribution, or self-insurance security varies.
- Filing agency
- Kansas Department of Labor, Division of Workers Compensation
- Frequency
- Continuous
- How to comply
- Obtain and maintain the selected approved coverage method and post required notices.
- Official form or portal
- Insurance policy; group pool certificate; self-insurance approval.
Applies to: A nonprofit required or electing to provide Kansas workers’ compensation.
- General liability, volunteer-accident, or occupational-accident insurance is not a substitute for required workers’ compensation.
- A lapse can trigger penalties and leave the employer directly responsible for benefits.
Last verified: 2026-08-05
Official sources: Kansas Department of Labor, Division of Workers Compensation and 1 more
View official sources (2)
Kansas provides specific exclusions and optional-coverage mechanisms. Volunteer directors, officers, trustees, and other volunteers can require an election or online filing when coverage is desired; labels alone do not decide employment or coverage.
- Deadline
- Before work begins and whenever duties, pay, or coverage election changes.
- Fee
- Optional coverage premium varies; online election filing has no stated state fee.
- Filing agency
- Kansas Department of Labor, Division of Workers Compensation
- Frequency
- Continuous and event-triggered
- How to comply
- Document the relationship and use the Division’s current election or OSCAR process when applicable.
- Official form or portal
- OSCAR election; insurance endorsement; classification records.
Applies to: A nonprofit using directors, officers, volunteers, interns, contractors, agricultural labor, domestic service, or other potentially excluded work.
- Wage law, unemployment, tax, tort, safeguarding, and professional-license classifications can differ.
- Misclassification can leave an injured worker uninsured or create premium, penalty, and benefit liability.
Last verified: 2026-08-05
Official sources: Kansas Department of Labor, Division of Workers Compensation and 1 more
View official sources (2)
The employer must report a qualifying accident to the Division within 28 days after learning of it. The official overview states a $250 civil penalty for failure to file each required report.
- Deadline
- Within 28 days after the employer learns of a reportable accident.
- Fee
- No filing fee; $250 penalty per failure stated.
- Filing agency
- Kansas Department of Labor, Division of Workers Compensation
- Frequency
- Event-triggered
- How to comply
- Submit the First Report of Injury through the Division’s current electronic process and notify the carrier.
- Official form or portal
- First Report of Injury; Division electronic filing system.
Applies to: A Kansas nonprofit employer with a work accident causing more than one day, shift, or turn of lost time or otherwise meeting the reporting rule.
- Immediate medical, OSHA, insurer, and fatality reporting can use separate deadlines.
- Late reporting can produce penalties, delay benefits, and impair investigation and defense.
Last verified: 2026-08-05
View official source
Kansas supplies coverage tests and exclusions, but current official sources do not provide one universal classification matrix for every volunteer, unpaid intern, independent contractor, casual worker, clergy, or mixed-service arrangement.
- Deadline
- Before work begins and before excluding remuneration from payroll.
- Fee
- Premium and benefit exposure depend on classification.
- Filing agency
- Kansas Department of Labor, Division of Workers Compensation
- Responsible party
- Kansas Department of Labor, Division of Workers Compensation; insurer or pool
- Frequency
- Arrangement-specific
- How to comply
- Provide contracts, control, duties, remuneration, scheduling, tools, and risk facts to the carrier and Division.
- Official form or portal
- Classification records; carrier or Division written determination.
Applies to: A nonprofit relying on a nonemployee or excluded classification for workers’ compensation.
- A person can be excluded for one law and covered under another.
- An incorrect exclusion can leave the organization liable for benefits, penalties, premiums, and tort claims.
Verification in progress. Safe approach: Do not exclude a worker by label alone; obtain carrier or Division confirmation for uncertain arrangements. Verified so far: The statutory payroll threshold, named exclusions, elections, and coverage methods are verified. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: universal workers’ compensation treatment for every volunteer, intern, contractor, casual, clergy, and mixed-service arrangement. Why the official evidence is insufficient: Coverage depends on factual control, remuneration, duties, and the exact statutory exclusion or election. How to resolve it: Submit the actual relationship and payroll facts to the carrier and Kansas Division of Workers Compensation. Risk if this is treated as settled: Misclassification can cause uninsured injury exposure and substantial penalties.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Department of Labor, Division of Workers Compensation and 1 more
View official sources (2)
Report each new hire within 20 days. A rehire must be reported when the employee returns after at least 60 consecutive days without employment. Use the current electronic or paper reporting method.
- Deadline
- Within 20 days after hire or qualifying rehire.
- Fee
- No reporting fee stated.
- Filing agency
- Kansas Department of Labor
- Frequency
- Event-triggered
- How to comply
- Report through the Kansas new-hire system or current form K-CNS 436.
- Official form or portal
- Kansas New Hire Reporting portal; Form K-CNS 436.
Applies to: Kansas employers hiring or rehiring employees.
- Multistate employers can use the authorized multistate reporting procedure.
- Failure to report can produce statutory penalties and impair child-support enforcement matching.
Last verified: 2026-08-05
Official sources: Kansas Department of Labor and 1 more
View official sources (2)
The reviewed Kansas new-hire page clearly covers employees and qualifying rehires but does not provide a complete affirmative rule for every independent-contractor payment arrangement. Worker classification and reporting should be confirmed when material.
- Deadline
- Before the first reportable payment or when classification is uncertain.
- Fee
- No reporting fee stated.
- Filing agency
- Kansas Department of Labor
- Responsible party
- Kansas Department of Labor; Kansas New Hire Reporting Center
- Frequency
- Arrangement-specific
- How to comply
- Ask the New Hire Reporting Center whether the specific contractor and payment arrangement must be reported.
- Official form or portal
- Contract and payment records; written agency guidance.
Applies to: A nonprofit engaging independent contractors and determining Kansas new-hire reporting.
- Federal or other state multistate rules may differ.
- An unsupported exclusion can miss a statutory report; an unsupported inclusion can transmit data not required by the program.
Verification in progress. Safe approach: Report employees and 60-day rehires within 20 days; confirm contractor treatment with the Kansas program. Verified so far: The employee and rehire reporting rule is verified. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: whether and when Kansas requires independent-contractor new-hire reporting. Why the official evidence is insufficient: Current public Kansas materials reviewed do not affirmatively resolve every contractor arrangement. How to resolve it: Request written guidance from the Kansas New Hire Reporting Center with contract and payment facts. Risk if this is treated as settled: A categorical statement could omit a required report or over-collect personal data.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Department of Labor and 1 more
View official sources (2)
Kansas minimum wage is $7.25 per hour. Federal Fair Labor Standards Act coverage and exemptions usually control federal overtime; for employees outside federal overtime coverage, Kansas overtime generally begins after 46 hours in a workweek.
- Deadline
- Each pay period and workweek.
- Fee
- Wages and overtime compensation; no filing fee.
- Filing agency
- Kansas Department of Labor
- Responsible party
- Kansas Department of Labor; U.S. Department of Labor
- Frequency
- Continuous
- How to comply
- Classify employees, record hours, and pay the higher applicable lawful amount.
- Official form or portal
- Payroll system and time records.
Applies to: Kansas nonprofit employers with nonexempt employees.
- True volunteers and exempt employees require fact-specific analysis; nonprofit status alone is not an exemption.
- Underpayment can produce back wages, penalties, liquidated damages, and wage claims.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 2 more
View official sources (3)
Kansas permits the statutory tipped cash wage only when tips bring the employee to the required minimum. Final wages are generally due by the next regular payday, deductions must be lawful, and employers must retain payroll and hour records.
- Deadline
- Each payroll; final pay by the next regular payday after separation.
- Fee
- Wages due; no filing fee.
- Filing agency
- Kansas Department of Labor
- Frequency
- Continuous and event-triggered
- How to comply
- Use written deduction authorizations where required, track tips and hours, and issue final pay on time.
- Official form or portal
- Payroll records; wage statements; deduction authorizations.
Applies to: Kansas nonprofit employers paying tipped employees or ending employment.
- Federal law may impose stricter tip-credit, record, or deduction limits.
- Violations can produce wage claims, back pay, penalties, and record inferences against the employer.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 2 more
View official sources (3)
Kansas does not require an employer to provide vacation or sick leave merely by general policy law, but employer policies and separate federal or state protections for pregnancy, disability, jury duty, military service, family leave, and other circumstances can apply. Current official Kansas sources reviewed do not provide one complete nonprofit matrix.
- Deadline
- When a leave or accommodation request arises and when policies are adopted.
- Fee
- No filing fee; paid or unpaid leave and accommodation costs depend on law and policy.
- Filing agency
- Kansas Department of Labor
- Responsible party
- Kansas Department of Labor; Kansas Human Rights Commission; applicable federal and local authorities
- Frequency
- Event-triggered
- How to comply
- Review the actual request, workforce size, employee eligibility, policy, locality, and federal coverage.
- Official form or portal
- Leave policy; request records; agency guidance.
Applies to: Kansas nonprofit employers handling sick leave, pregnancy, disability, jury duty, military service, family leave, or local requirements.
- A promise in a handbook or contract can be enforceable even when no general paid-sick-leave mandate applies.
- An overbroad “no leave law” statement can produce discrimination, retaliation, reinstatement, or wage liability.
Verification in progress. Safe approach: Kansas does not impose one general paid-sick-leave rule, but separate leave and accommodation protections must be checked for the actual employee. Verified so far: The general vacation/sick policy rule and Kansas jury-duty protection are verified. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: one complete Kansas nonprofit matrix for paid sick leave, pregnancy accommodations, disability leave, jury duty, military leave, family leave, and local protections. Why the official evidence is insufficient: Multiple independent state and federal protections can apply depending on facts. How to resolve it: Review with Kansas Labor, Kansas Human Rights Commission, federal agencies, and the employee’s locality. Risk if this is treated as settled: A categorical negative could cause unlawful denial or retaliation.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Department of Labor and 1 more
View official sources (2)
Post the notices applicable to the workforce and comply with Kansas and federal child-labor limits on age, hours, and hazardous work. Review poster and minor-work requirements when the workforce or law changes.
- Deadline
- Before employment begins and continuously.
- Fee
- Posters are available without state charge; compliance costs vary.
- Filing agency
- Kansas Department of Labor
- Responsible party
- Kansas Department of Labor; U.S. Department of Labor
- Frequency
- Continuous
- How to comply
- Download current official posters and document age and work restrictions for minors.
- Official form or portal
- Kansas workplace poster page; minor work records.
Applies to: Kansas nonprofit employers with employees, especially minors.
- Federal posters and child-labor rules can apply in addition to Kansas requirements.
- Missing notices or unlawful minor work can produce penalties and safety liability.
Last verified: 2026-08-05
Official sources: Kansas Department of Labor and 1 more
View official sources (2)
Conduct Raffles, Bingo, and Instant Bingo
Kansas charitable gaming is activity-specific, and a raffle is not a bingo licence. Raffle licensing begins only above $25,000 of July through June gross raffle receipts, with fee bands above that and Form BI-75 due July 25. Bingo runs on separate organization, premises, and distributor certificates with their own fees and monthly reporting. Online raffle-ticket sales are expressly allowed, but that permission does not extend to electronic gaming devices, professional raffle vendors, or any other remote or novel format.
Kansas limits licensed charitable gaming to qualifying nonprofit categories with federal tax exemption or an administrator determination of bona fide nonprofit status. Bingo applicants must also have operated for at least 18 months, preserve nondiscriminatory membership access, and satisfy criminal-history restrictions for responsible persons.
- Deadline
- Before applying or conducting the activity.
- Fee
- No separate eligibility fee; activity license fees apply.
- Filing agency
- Kansas Department of Revenue, Office of Charitable Gaming
- Frequency
- Activity-specific
- How to comply
- Document nonprofit category, federal or administrator status, operating history when bingo is planned, membership rules, and responsible-person eligibility.
- Official form or portal
- Kansas Customer Service Center; charitable-gaming applications.
Applies to: A nonprofit religious, charitable, fraternal, educational, or veterans organization planning a raffle, bingo, or instant-bingo activity.
- State, county, and city governmental units are not eligible for a charitable-gaming license; raffle and bingo triggers differ.
- An ineligible organization or responsible person cannot lawfully use the charitable-gaming license path.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 2 more
View official sources (3)
A qualifying nonprofit with annual July 1–June 30 gross raffle receipts of $25,000 or less does not need a raffle license. A license is required when those gross receipts exceed $25,000. Monitor all raffles on the statutory annual basis rather than by event or net proceeds.
- Deadline
- Before ticket sales that will cause annual gross receipts to exceed $25,000.
- Fee
- No license fee at $25,000 or less; tiered fee applies above $25,000.
- Filing agency
- Kansas Department of Revenue, Office of Charitable Gaming
- Frequency
- Annual threshold monitoring
- How to comply
- Track gross ticket receipts for the July–June period and apply before crossing the licensing boundary.
- Official form or portal
- Raffle License Application, Form BI-70; Kansas Customer Service Center.
Applies to: A qualifying Kansas nonprofit conducting charitable raffles.
- The operator is gross receipts, not net proceeds, prizes, or receipts from one raffle.
- Crossing the threshold without a license can create unlawful gaming and enforcement exposure.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 3 more
View official sources (4)
A licensed raffle organization should submit Form BI-70 and receive the license at least 30 days before beginning ticket sales. The annual fee is $25 for more than $25,000 through $50,000; $50 for more than $50,000 through $75,000; $75 for more than $75,000 through $100,000; and $100 above $100,000. Licenses expire June 30, renew before July 1, and Form BI-75 is due July 25.
- Deadline
- Application and license at least 30 days before ticket sales; renewal before July 1; BI-75 due July 25.
- Fee
- Tiered annual fee: $25, $50, $75, or $100 based on gross raffle receipts.
- Filing agency
- Kansas Department of Revenue, Office of Charitable Gaming
- Frequency
- Annual July 1–June 30
- How to comply
- Apply through KCSC or Form BI-70, display and maintain the license, and file Form BI-75 electronically or by paper.
- Official form or portal
- Form BI-70; Form BI-75; Kansas Customer Service Center.
Applies to: A Kansas nonprofit required to hold a raffle license.
- Fee tiers use gross receipts for the licensing period; report amendments when material information changes.
- Late licensing or reporting can stop ticket sales and produce penalties or license action.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 3 more
View official sources (4)
Each ticket must carry the required license, raffle, drawing, price, and contact information and be offered on equal terms. Kansas expressly allows online raffle-ticket sales, but the licensee may not use an electronic gaming device to sell tickets or conduct the raffle and may not contract with a professional raffle or lottery vendor to manage, operate, or conduct it.
- Deadline
- Before printing, publishing, or selling tickets and throughout the raffle.
- Fee
- No separate ticket fee; payment-processing costs vary.
- Filing agency
- Kansas Department of Revenue, Office of Charitable Gaming
- Frequency
- Per raffle
- How to comply
- Use organization-controlled ticketing, payment, drawing, prize, deposit, and winner records.
- Official form or portal
- Raffle ticket system; raffle records; licensed organization bank account.
Applies to: A licensed Kansas charitable raffle.
- Online ticket authorization does not by itself resolve interstate sales, purchaser location, remote drawing participation, payment-app rules, or alcohol-prize licensing.
- Noncompliant tickets, devices, vendors, or management can produce license action and unlawful-gaming exposure.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 1 more
View official sources (2)
A qualifying nonprofit must obtain and post a bingo organization license before charging participants. The annual fee is $25, applications may be filed through KCSC or Form BI-60, licenses expire June 30, and renewal is due before July 1.
- Deadline
- Begin the process two to three weeks before the first session; license before play; renew before July 1.
- Fee
- $25 annual organization license.
- Filing agency
- Kansas Department of Revenue, Office of Charitable Gaming
- Frequency
- Annual July 1–June 30
- How to comply
- File electronically or by paper and display the issued license at the registered location.
- Official form or portal
- Bingo License Application, Form BI-60; Kansas Customer Service Center.
Applies to: A qualifying nonprofit conducting bingo games for a charge.
- The organization must have operated at least 18 months; location, county, workers, prize, session, and equipment rules also apply.
- Playing without a posted current license can produce fines and license action.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 2 more
View official sources (3)
A bingo premises lessor needs a $100 annual certificate for each location before contracting with a licensee. A distributor needs a $500 annual certificate and one-time $1,000 cash bond. Licensed organizations must buy regulated bingo supplies from Kansas-registered distributors and account for the activity-specific enforcement taxes.
- Deadline
- Before the lease, supply activity, purchase, or bingo session; renew before July 1.
- Fee
- Premises $100 annually; distributor $500 annually plus one-time $1,000 cash bond; enforcement taxes apply by product.
- Filing agency
- Kansas Department of Revenue, Office of Charitable Gaming
- Frequency
- Annual and transaction-specific
- How to comply
- Use the premises and distributor applications, display certificates, purchase only approved supplies, and retain tax and invoice records.
- Official form or portal
- Forms BI-148 and BI-158; KCSC; distributor invoices.
Applies to: A licensed bingo organization, premises lessor, or bingo-supplies distributor.
- A charity using its own premises must still confirm whether the premises certificate applies to the exact arrangement.
- Unregistered premises or supplies can invalidate sessions and expose all participants to penalties and tax assessments.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 1 more
View official sources (2)
Kansas regulates sessions, prize limits, workers, compensation, age, locations, cards, pull-tabs, deposits, records, and use of proceeds. Every bingo licensee files Form BI-1 monthly, including a zero report for months with no play. Instant bingo is limited to licensed premises and specified devices and sales controls.
- Deadline
- At each session; Form BI-1 monthly, including zero-activity months.
- Fee
- Activity taxes and supply costs apply; no separate BI-1 filing fee stated.
- Filing agency
- Kansas Department of Revenue, Office of Charitable Gaming
- Frequency
- Per session and monthly
- How to comply
- Use licensed supplies and personnel, deposit proceeds as required, preserve records, and file Form BI-1 through KCSC or by paper.
- Official form or portal
- Organization Monthly Bingo Report, Form BI-1; KCSC.
Applies to: A licensed Kansas bingo organization conducting call bingo or instant bingo.
- Current prize limits and operational amounts are date-sensitive and should be rechecked before each season.
- Violations can produce tax assessments, fines, suspension, or revocation.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue and 1 more
View official sources (2)
Kansas expressly allows online raffle-ticket sales but prohibits electronic gaming devices and professional raffle vendors. Current official sources do not provide one complete rule for interstate purchasers, geolocation, remote participation, online drawings, casino or poker nights, sweepstakes, vendor-run games, payment apps, or alcohol prizes.
- Deadline
- Before advertising, taking payment, selling tickets, or conducting the activity.
- Fee
- No universal fee confirmed; gaming, alcohol, vendor, tax, and local fees may apply.
- Filing agency
- Kansas Department of Revenue, Office of Charitable Gaming
- Responsible party
- Kansas Department of Revenue, Office of Charitable Gaming; Kansas Alcoholic Beverage Control; Kansas Attorney General as applicable
- Frequency
- Activity-specific
- How to comply
- Submit the full ticket, payment, purchaser-location, drawing, prize, vendor, and venue workflow to the responsible agencies.
- Official form or portal
- Proposed rules, contracts, platform flow, and written agency determination.
Applies to: A Kansas nonprofit planning a gaming format outside the verified in-person bingo or organization-controlled raffle workflow.
- Silence is not permission; the verified online-ticket rule should not be extended to unrelated electronic or remote gaming.
- An unsupported conclusion can create illegal gambling, unlicensed alcohol, tax, consumer, or interstate exposure.
Verification in progress. Safe approach: Use only the verified organization-controlled raffle or licensed bingo path until the exact novel format is approved in writing. Verified so far: Kansas allows online raffle-ticket sales but prohibits electronic gaming devices and professional raffle vendors. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: remote participation, interstate sales, online drawings, payment-app use, casino or poker nights, sweepstakes, vendor-run games, and alcohol-prize treatment. Why the official evidence is insufficient: The current official materials do not establish a complete operational matrix for these formats. How to resolve it: Request written Office of Charitable Gaming and, for alcohol prizes, ABC guidance describing every operational step. Risk if this is treated as settled: Overextension of the online-ticket rule could facilitate illegal gambling or unlicensed alcohol activity.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Department of Revenue and 2 more
View official sources (3)
Handle Alcohol, Lobbying, and Campaign Finance
Three unrelated authorities sit here, and the point of the group is that none of them substitutes for another. A temporary alcohol permit is applied for online at least 14 days before the event and costs $25 per day, and alcohol authority is never gaming authority. Lobbying registration and reporting run through their own thresholds and calendar. Kansas campaign finance is a third system, and complying with it is not permission for a section 501(c)(3) organization to intervene in a candidate campaign, which remains a separate federal prohibition.
Kansas ABC temporary permits are filed online at least 14 days before the event. The permit costs $25 per day; electronic payment adds $1.50 for an e-check or 2.5% for card use. Ordinary permits generally cannot exceed three consecutive days, and no person or organization may receive more than four temporary permits in a calendar year.
- Deadline
- Apply online at least 14 days before the event.
- Fee
- $25 per day; $1.50 e-check or 2.5% card processor charge.
- Filing agency
- Kansas Department of Revenue, Alcoholic Beverage Control
- Frequency
- Per event; maximum four permits per calendar year
- How to comply
- Apply through the POSSE ABC portal, obtain location and local approvals, and follow the temporary-permit handbook.
- Official form or portal
- Temporary Permit online application; ABC-892 location and zoning form as applicable.
Applies to: A nonprofit selling or serving alcoholic liquor or cereal malt beverage at a temporary event outside an existing license path.
- Wet/dry status, public-property events, State Fair events, duration exceptions, procurement, age, service, tax, and local rules remain activity-specific.
- Late or missing authority can lead to rejection, event cancellation, seizure, fines, and liquor-law enforcement.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue, Alcoholic Beverage Control and 2 more
View official sources (3)
A temporary permit can authorize a charitable auction when its conditions are met. A licensed caterer or licensed venue may provide another path, while cereal malt beverage retail licensing is administered through cities or counties with state stamp and local fees. These permissions are separate from charitable gaming and special-event approval.
- Deadline
- Before obtaining, storing, advertising, auctioning, selling, or serving alcohol.
- Fee
- Permit and license specific; temporary permit $25 per day; local CMB fees vary.
- Filing agency
- Kansas Department of Revenue, Alcoholic Beverage Control
- Responsible party
- Kansas Department of Revenue, Alcoholic Beverage Control; applicable city or county
- Frequency
- Per event or license term
- How to comply
- Choose the exact licensee or permit holder, complete ABC and local forms, and document procurement, storage, service, and proceeds.
- Official form or portal
- Temporary Permit; caterer notification; ABC forms; local CMB application.
Applies to: A nonprofit holding an alcohol auction or event using a caterer, licensed venue, common-consumption area, or cereal malt beverage authority.
- Donated alcohol does not by itself eliminate permit, procurement, tax, age, or service rules.
- Using the wrong authority can lead to unlawful possession, sale, service, local denial, or tax liability.
Last verified: 2026-08-05
Official sources: Kansas Department of Revenue, Alcoholic Beverage Control and 3 more
View official sources (4)
Kansas temporary-permit guidance supports specified charitable auctions, but current official materials do not provide one complete rule for alcohol raffles, online auction bidding and payment, remote buyers, donated inventory, storage before the event, shipment, or out-of-state winners. Gaming approval does not create liquor authority.
- Deadline
- Before accepting the donation, advertising the prize, taking bids or ticket payments, storing, or shipping alcohol.
- Fee
- No universal fee confirmed; permit, carrier, processor, tax, and local costs may apply.
- Filing agency
- Kansas Department of Revenue, Alcoholic Beverage Control
- Responsible party
- Kansas Department of Revenue, Alcoholic Beverage Control; Office of Charitable Gaming; applicable local authority
- Frequency
- Activity-specific
- How to comply
- Provide ABC and gaming regulators the exact product, source, custody, venue, bidder or ticket-holder location, payment, drawing or auction, delivery, and shipping plan.
- Official form or portal
- Written ABC and gaming determination; event and shipping records.
Applies to: A nonprofit using alcohol as a raffle or auction prize or receiving, storing, selling, or shipping donated alcohol.
- A charity’s federal or state tax status does not replace liquor or gaming authority.
- An unsupported conclusion can cause unlawful possession, sale, gambling, shipping, tax, and age-control violations.
Verification in progress. Safe approach: Use no alcohol raffle or remote auction workflow until ABC and gaming authorities approve the exact plan. Verified so far: Kansas has a verified temporary-permit charitable-auction path, and raffle authority is separately regulated. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: alcohol raffles, online auctions, donated inventory, pre-event storage, remote buyers, shipping, and out-of-state winner treatment. Why the official evidence is insufficient: The intersection of liquor, gaming, internet, donation, storage, and delivery rules is not fully addressed in current public guidance. How to resolve it: Request a written joint or parallel determination from ABC, Charitable Gaming, and the locality. Risk if this is treated as settled: Combining separate permissions could produce illegal alcohol sales or gambling.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Department of Revenue, Alcoholic Beverage Control and 2 more
View official sources (3)
A lobbyist registers before lobbying in each calendar year and pays a fee for each represented employer, client, or organization: $50 when anticipated annual lobbying spending is $1,000 or less; $350 when it will exceed $1,000; or $450 when registering as an employee of a lobbying group or firm. A person spending $1,000 or more for lobbying, excluding personal travel and subsistence, is within a statutory trigger.
- Deadline
- Before lobbying; registration expires December 31.
- Fee
- $50, $350, or $450 per employer/client as applicable.
- Filing agency
- Kansas Public Disclosure Commission
- Responsible party
- Kansas Public Disclosure Commission; Kansas Secretary of State Election Division
- Frequency
- Annual calendar year and per employer/client
- How to comply
- Register electronically through the current lobbying filing system and amend or terminate as required.
- Official form or portal
- Electronic Lobbyist Registration Statement.
Applies to: A person lobbying for a nonprofit or nonprofit coalition who meets a Kansas lobbyist trigger.
- Statutory definitions and exemptions must be applied to the actual legislative, executive, administrative, or procurement communication.
- Unregistered lobbying can produce civil penalties, filing notices, and loss of registration eligibility.
Last verified: 2026-08-05
Official sources: Kansas Public Disclosure Commission and 2 more
View official sources (3)
Registered lobbyists file either the applicable Lobbyist Employment and Expenditures Reports or a valid affidavit of exemption. Current report dates include February 10, March 10, April 10, May 10, September 10, and January 10 for the prescribed periods. All forms are filed electronically, and records must support reported expenditures, gifts, entertainment, and employer activity.
- Deadline
- On each applicable report date; terminate when lobbying ends.
- Fee
- No separate report fee stated.
- Filing agency
- Kansas Public Disclosure Commission
- Responsible party
- Kansas Public Disclosure Commission; Kansas Secretary of State Election Division
- Frequency
- Periodic and event-triggered
- How to comply
- File through the electronic system and preserve receipts, allocation, employer, and recipient records.
- Official form or portal
- Lobbyist Employment and Expenditures Report; Affidavit of Exemption; Termination Statement.
Applies to: A registered Kansas lobbyist.
- A lobbyist spending $100 or less in each reporting period for an employer may qualify for the current exemption affidavit, subject to the exact statutory and form conditions.
- Late or inaccurate reports can produce notices, civil penalties, and public-record inaccuracies.
Last verified: 2026-08-05
Official sources: Kansas Public Disclosure Commission and 2 more
View official sources (3)
A nonprofit does not become a political committee merely because it exists or discusses policy. It must analyze the Kansas definitions and actual purpose and financial activity. When the political-committee definition is met, appoint the required officers, file a Statement of Organization, pay the annual registration fee, and use the correct state or local filing officer.
- Deadline
- Within the statutory period after committee formation or the triggering activity; before further regulated activity.
- Fee
- Annual political-committee registration fee varies under K.S.A. 25-4145 and current forms.
- Filing agency
- Kansas Public Disclosure Commission
- Responsible party
- Kansas Public Disclosure Commission; Kansas Secretary of State or applicable county election officer
- Frequency
- Initial, annual, and event-triggered
- How to comply
- Use the committee Statement of Organization and the filing route for the exact state or local election.
- Official form or portal
- Statement of Organization; KPDC campaign-finance filing system.
Applies to: A pre-existing nonprofit making or receiving money for Kansas candidate, party, ballot-question, independent-expenditure, or election communications.
- Candidate committees, party committees, ballot-question committees, out-of-state committees, and independent spenders use distinct rules.
- Failure to register or use the correct filing officer can produce civil penalties and invalid public disclosures.
Last verified: 2026-08-05
Official sources: Kansas Public Disclosure Commission and 3 more
View official sources (4)
Registered committees file the current cycle reports and accelerated or termination reports that apply. A person other than a candidate, party, or political committee files the independent-expenditure report when aggregate qualifying expenditures reach $1,000 in a calendar year. Effective July 1, 2026, the treasurer’s name is no longer required in the paid-for or sponsored-by attribution.
- Deadline
- According to the 2026 election calendar and event-triggered reporting rules.
- Fee
- No universal report fee; civil penalties can apply.
- Filing agency
- Kansas Public Disclosure Commission
- Responsible party
- Kansas Public Disclosure Commission; Kansas Secretary of State or local filing officer
- Frequency
- Periodic and event-triggered
- How to comply
- Use the current KPDC forms, calendar, and attribution guidance and preserve contributor, true-source, expenditure, vendor, and communication records.
- Official form or portal
- Receipts and Expenditures Reports; Independent Expenditures Report; Termination Report.
Applies to: A nonprofit or affiliated committee making regulated campaign contributions, expenditures, independent expenditures, or communications.
- State and local offices, ballot questions, electioneering communications, and out-of-state activity can use different forms or filing officers.
- Late, omitted, or inaccurate reports and disclaimers can produce civil penalties and public correction.
Last verified: 2026-08-05
Official sources: Kansas Public Disclosure Commission and 3 more
View official sources (4)
Kansas campaign-finance definitions are activity- and purpose-dependent. Current official sources do not provide one universal operational boundary for a pre-existing nonprofit’s incidental activity, mixed-purpose communications, coalition payments, grants, true-source disclosure, electioneering communications, or local ballot activity.
- Deadline
- Before committing or receiving funds, publishing the communication, or joining the campaign arrangement.
- Fee
- No universal fee; committee registration and reporting fees may apply.
- Filing agency
- Kansas Public Disclosure Commission
- Responsible party
- Kansas Public Disclosure Commission; applicable state or local filing officer
- Frequency
- Activity-specific
- How to comply
- Submit the communication, audience, timing, funding, purpose, control, and election facts to KPDC and the appropriate filing officer.
- Official form or portal
- Proposed communication and funding records; written advisory guidance.
Applies to: A nonprofit engaged in issue advocacy, ballot questions, candidate-related communications, grants, fiscal sponsorship, coalitions, or incidental election spending.
- A Kansas compliance conclusion does not override federal tax restrictions on a section 501(c)(3).
- Misclassification can produce unregistered committee activity, missed disclosures, civil penalties, and donor disputes.
Verification in progress. Safe approach: Do not label the nonprofit outside campaign-finance law without reviewing the actual purpose, money, communication, timing, and election. Verified so far: Kansas committee, independent-expenditure, forms, and filing-officer rules are verified. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: when incidental nonprofit advocacy, ballot activity, coalitions, grants, or mixed communications create committee or disclosure status. Why the official evidence is insufficient: Current public materials do not supply a complete nonprofit incidental-activity, coalition, grant, true-source, or electioneering matrix. How to resolve it: Request a KPDC advisory opinion or written staff guidance before launch. Risk if this is treated as settled: An overbroad exemption statement could conceal reportable election spending.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Office of Revisor of Statutes and 3 more
View official sources (4)
A section 501(c)(3) organization may not participate or intervene in a campaign for or against a candidate for public office. Kansas registration, reporting, disclaimer, or committee compliance does not make federally prohibited intervention permissible.
- Deadline
- Continuously, especially before election-related communications or spending.
- Fee
- No filing fee; violation can jeopardize federal status and create excise-tax consequences.
- Responsible party
- Internal Revenue Service
- Frequency
- Continuous
- How to comply
- Review candidate-related communications, spending, use of facilities, endorsements, and staff activity under federal rules before action.
- Official form or portal
- IRS guidance and organizational political-activity policy.
Applies to: An organization seeking or holding federal section 501(c)(3) recognition.
- Nonpartisan voter education, issue advocacy, and ballot measures are analyzed under different federal rules and can still trigger Kansas reporting.
- Violation can lead to excise taxes and loss or denial of federal exemption.
Last verified: 2026-08-05
Official sources: Internal Revenue Service and 1 more
View official sources (2)
Check Local Licences, Food, and Child Care
Kansas has no single statewide answer to the business-licence question, so state, county, and city requirements are screened by activity and location. Two specialized programs follow because nonprofits meet them often and the consequences are substantial: food establishments and covered temporary food activity need Department of Agriculture and local approval, and covered child care needs a Department of Health and Environment licence or temporary permit before care begins.
Kansas Business One Stop directs organizations to activity-specific state licenses and county or city requirements. Current official sources do not affirmatively establish a universal statewide general business license or a universal absence of local licensing for nonprofits.
- Deadline
- Before opening, selling, holding an event, occupying premises, or beginning the regulated activity.
- Fee
- Fees vary; no universal fee confirmed.
- Filing agency
- Applicable Kansas county and city authorities
- Responsible party
- Kansas Business One Stop; relevant state, county, and city authorities
- Frequency
- Activity- and locality-specific
- How to comply
- Use the state licensing workflow and contact the city and county for zoning, occupancy, fire, event, food, alcohol, parks, and other location-specific approvals.
- Official form or portal
- Kansas Business One Stop; agency and local applications.
Applies to: A Kansas nonprofit operating facilities, selling goods, holding events, using public property, serving food or alcohol, transporting persons, or entering another regulated activity.
- Federal or state tax exemption does not itself waive activity and local permits.
- An unsupported negative can cause unlicensed activity, closure, fines, or loss of event access.
Verification in progress. Safe approach: Kansas does not offer one safe universal nonprofit license answer; check the exact activity and location before launch. Verified so far: Kansas uses activity-specific and local licensing workflows. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: whether any general statewide license applies to a particular nonprofit and the exact city/county licenses for each location and activity. Why the official evidence is insufficient: A material statewide negative and the extent of local variation are not affirmatively resolved by one current official source. How to resolve it: Use Kansas Business One Stop and obtain written city/county confirmation for the planned operations. Risk if this is treated as settled: A categorical “no license” statement could cause unlawful operation.
- Colorado local business license required in some cases
- Delaware local business license required in some cases
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Business One Stop and 2 more
View official sources (3)
Kansas food licensing depends on the food, preparation site, frequency, service model, and exemption. Complete any required plan review and food-establishment or processor application before opening, and coordinate with local zoning, fire, event, and facility authorities.
- Deadline
- Before construction, opening, processing, or the temporary event.
- Fee
- License and inspection fees depend on establishment and activity.
- Filing agency
- Kansas Department of Agriculture
- Responsible party
- Kansas Department of Agriculture, Food Safety and Lodging; applicable local authority
- Frequency
- Initial, renewal, inspection, and event-specific
- How to comply
- Use the KDA licensing page and current application forms; obtain pre-opening review and local approvals.
- Official form or portal
- Food establishment or processor application; temporary-event materials as applicable.
Applies to: A nonprofit preparing, processing, distributing, or selling food to the public or operating a temporary food event.
- Bake sales, donated food, farmers markets, charitable distributions, and limited activities can have specific exemptions or rules; nonprofit status alone is not a blanket exemption.
- Unlicensed food operations can be denied, closed, embargoed, or penalized and can create public-health liability.
Last verified: 2026-08-05
Official sources: Kansas Department of Agriculture and 2 more
View official sources (3)
Covered child-care facilities must obtain KDHE authority before care begins. The program uses activity-specific applications, background and registry checks, fire and health coordination, inspections, renewal, and a formal closure process through current forms and the CLARIS portal.
- Deadline
- Before providing covered child care; renew on the program schedule and report closure.
- Fee
- Fees depend on program type and capacity.
- Filing agency
- Kansas Department of Health and Environment
- Responsible party
- Kansas Department of Health and Environment, Child Care Licensing
- Frequency
- Initial, renewal, continuous compliance, and closure
- How to comply
- Use the correct program application and CLARIS workflow, complete background checks and inspections, and file the closure form when operations end.
- Official form or portal
- CCL 301, CCL 302, CCL 303 and program-specific forms; CLARIS portal.
Applies to: A nonprofit operating a child-care center, preschool, Head Start program, day-care home, or other covered child-care facility.
- Statutory exemptions and school, camp, drop-in, religious, or short-duration models must be matched to the exact law; nonprofit status alone is not an exemption.
- Unlicensed or noncompliant care can be denied, suspended, restricted, or closed and can create safety and liability exposure.
Last verified: 2026-08-05
Official sources: Kansas Department of Health and Environment and 4 more
View official sources (5)
Dissolve and Close Separate Accounts
Voluntary dissolution is approved internally and filed on Form DS for the current $20 nonprofit fee, with a pre-business route and a three-year revocation window of their own. Filing it ends the corporation and ends nothing else. Winding up still protects creditors, donor restrictions, and section 501(c)(3) assets, and charity, tax, employer, gaming, alcohol, lobbying, campaign, property, food, child-care, and local accounts each close on their own terms.
Follow K.S.A. 17-6805 for board, member, and any other required approval, then file Form DS. The current not-for-profit fee is $20 online or on paper. The filing begins corporate dissolution but does not distribute assets or close other accounts.
- Deadline
- After valid approvals and before representing the corporation as dissolved.
- Fee
- $20 online; $20 paper.
- Filing agency
- Kansas Secretary of State
- Responsible party
- Kansas Secretary of State; internal corporate governance
- Frequency
- One time
- How to comply
- Document approvals, file Form DS, retain acceptance, and proceed through winding up and separate agency closures.
- Official form or portal
- Dissolution by Stockholders, Members or Governing Body, Form DS.
Applies to: A domestic Kansas nonprofit corporation ending its corporate existence after activity has begun.
- Memberless, member, third-person approval, court, and restricted-asset facts can change the approval path.
- Defective approval or filing can leave the corporation active or make asset and contract actions challengeable.
Last verified: 2026-08-05
Official sources: Kansas Office of Revisor of Statutes and 2 more
View official sources (3)
An eligible corporation that has not begun business may use Form CP and pay $20. A corporation can revoke voluntary dissolution under K.S.A. 17-7001 and current Form RD within the three-year period, paying the $20 nonprofit fee and restoring the corporate status described by law.
- Deadline
- Form CP before business begins; Form RD within three years after dissolution.
- Fee
- Form CP $20 paper; Form RD $20.
- Filing agency
- Kansas Secretary of State
- Responsible party
- Kansas Secretary of State; internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Verify eligibility and approvals, file the correct form, and restore other accounts separately if operations resume.
- Official form or portal
- Certificate of Dissolution before Beginning Business, Form CP; Revocation of Dissolution, Form RD.
Applies to: A Kansas corporation that has not begun business or a dissolved corporation seeking to revoke dissolution within the statutory period.
- Revocation does not automatically restore charity, tax, employer, gaming, alcohol, property, or local accounts.
- Using the wrong form or missing the revocation period can prevent the intended status change.
Last verified: 2026-08-05
Official sources: Kansas Secretary of State and 3 more
View official sources (4)
Kansas continues corporate existence for winding up and claims and requires qualifying 501(c)(3) nonstock assets to remain dedicated to exempt purposes. UPMIFA and trust principles protect restricted gifts. Current official sources do not establish one universal Attorney General notice, approval, court, distribution-plan, or tax-clearance procedure for every charitable corporation and transaction.
- Deadline
- Before distributing, transferring, abandoning, or encumbering charitable assets and throughout winding up.
- Fee
- No universal review fee confirmed; court, filing, appraisal, notice, and professional costs may apply.
- Filing agency
- Kansas courts
- Responsible party
- Kansas courts; Kansas Attorney General; Kansas Secretary of State; Internal Revenue Service as applicable
- Frequency
- Transaction-specific
- How to comply
- Inventory liabilities and restricted assets, resolve claims, follow governing documents and donor restrictions, and obtain transaction-specific Attorney General or court direction when material.
- Official form or portal
- Winding-up plan; restricted-fund schedule; board/member approvals; court or Attorney General correspondence as applicable.
Applies to: A dissolving, merging, converting, or asset-transferring Kansas charitable nonprofit.
- The corporate continuation period is generally three years but can be extended by court; separate regulated assets and grant funds can impose additional duties.
- Improper distributions can produce restitution, fiduciary liability, litigation, tax consequences, and invalid asset transfers.
Verification in progress. Safe approach: Do not distribute charitable assets merely because Form DS was accepted; confirm restrictions and any Attorney General or court process for the actual transaction. Verified so far: Winding-up continuation and protection of qualifying charitable and donor-restricted assets are verified. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: a universal Kansas Attorney General notice or approval, court approval, charitable-asset distribution plan, and tax-clearance workflow for dissolution and major transactions. Why the official evidence is insufficient: Attorney General, court, tax-clearance, and distribution-plan duties depend on classification, restrictions, transaction, governing documents, and claims. How to resolve it: Submit the asset schedule, restrictions, proposed recipients, liabilities, and transaction documents to Kansas counsel and the Attorney General or court when appropriate. Risk if this is treated as settled: A universal negative could divert charitable assets or omit mandatory oversight.
Last verified: 2026-08-05
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kansas Office of Revisor of Statutes and 4 more
View official sources (5)
Secretary of State dissolution or foreign cancellation does not automatically close Attorney General registration, income and sales tax, withholding, unemployment, workers’ compensation, property exemption, gaming, alcohol, lobbying, campaign, food, child-care, or local accounts. File final returns and reports, surrender or terminate licenses, and preserve records under each system.
- Deadline
- At or before final activity and according to each account’s final filing deadline.
- Fee
- System-specific; no universal closure fee.
- Filing agency
- Kansas Secretary of State
- Responsible party
- Kansas Secretary of State and each responsible state or local agency
- Frequency
- One-time coordinated closure with final returns
- How to comply
- Use each agency’s final-return, closure, cancellation, surrender, or termination procedure and retain confirmation.
- Official form or portal
- Form DS or FC plus each separate final return, closure, surrender, or termination filing.
Applies to: A nonprofit dissolving, withdrawing, selling substantially all operations, or ending Kansas activity.
- Property records, restricted gifts, claims, records retention, and federal returns can continue after corporate filing.
- Open accounts can continue generating returns, notices, assessments, penalties, or public active status.
Last verified: 2026-08-05
Official sources: Kansas Secretary of State and 10 more
View official sources (11)
Official Sources
145 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Kansas Department of Revenue | 2025 Corporate Estimated Income Tax Vouchers and Instructions, Form K-120ES | https://www.ksrevenue.gov/pdf/k-120es25.pdf | |
| Kansas Department of Revenue | 2025 Corporate Income Tax Instructions | https://www.ksrevenue.gov/pdf/corpbook2025.pdf | |
| Kansas Secretary of State | 2025 Session Laws, Chapter 68 — Kansas Land and Military Installation Protection Act | https://www.sos.ks.gov/publications/sessionlaws/2025/Chapter-68-SB-9.html | |
| Kansas Public Disclosure Commission | 2026 Campaign Finance Handbook — Party and PAC | https://ethics.kansas.gov/wp-content/uploads/2025/01/2026-Campaign-Finance-Handbook-Party-PAC.pdf | |
| Kansas Department of Revenue, Alcoholic Beverage Control | Alcoholic Beverage Control Forms | https://www.ksrevenue.gov/abcforms.html | |
| Kansas Secretary of State | Annual Report — Not-for-Profit Corporation, legacy Form NP | https://sos.ks.gov/forms/business_services/NP.pdf | |
| Kansas Department of Agriculture | Applications and Forms — Food Safety, Eggs and Lodging | https://www.agriculture.ks.gov/divisions-programs/food-safety-and-lodging/application-forms-food-safety-egg-lodging | |
| Johnson County, Kansas | Appraiser Forms — Tax Exemption Application | https://www.jocogov.org/department/appraiser/property-information/appraiser-forms | |
| Kansas Secretary of State | Articles of Incorporation — Domestic (Kansas) Corporation, Form AI | https://sos.ks.gov/forms/business_services/AI.pdf | |
| Kansas Secretary of State | Business Entity Amendment, Form BEA | https://sos.ks.gov/forms/business_services/BEA.pdf | |
| Kansas Secretary of State | Business Entity Search Station | https://www.sos.ks.gov/eforms/BusinessEntity/Search.aspx | |
| Kansas Public Disclosure Commission | Campaign Finance | https://kpdc.kansas.gov/campaign-finance/ | |
| Kansas Public Disclosure Commission | Campaign Finance Blank Forms | https://kpdc.kansas.gov/campaign-finance/blank-forms/ | |
| Kansas Public Disclosure Commission | Campaign Finance Publications | https://kpdc.kansas.gov/campaign-finance/publications/ | |
| Kansas Department of Revenue, Alcoholic Beverage Control | Caterers | https://www.ksrevenue.gov/abchbcaterers.html | |
| Kansas Department of Revenue, Alcoholic Beverage Control | Cereal Malt Beverage Licenses | https://www.ksrevenue.gov/abccmb.html | |
| Kansas Secretary of State | Certificate of Conversion and Domestication to Kansas, Form CDD | https://sos.ks.gov/forms/business_services/CDD.pdf | |
| Kansas Secretary of State | Certificate of Dissolution before Beginning Business, Form CP | https://sos.ks.gov/forms/business_services/CP.pdf | |
| Kansas Secretary of State | Certificate of Revival, Form RR | https://sos.ks.gov/forms/business_services/RR.pdf | |
| Kansas Secretary of State | Change a Business | https://sos.ks.gov/businesses/change-a-business.html | |
| Kansas Department of Revenue | Charitable Gaming | https://www.ksrevenue.gov/bustaxtypesbingo.html | |
| Kansas Attorney General | Charitable Organization Registration | https://www.ag.ks.gov/divisions/civil/licensing-inspections/charitable-organization-registration | |
| Kansas Department of Health and Environment | Child Care Center, Preschool and Head Start Applications | https://www.kdhe.ks.gov/297/Child-Care-Center-Preschool-Head-Start | |
| Kansas Department of Health and Environment | Child Care Licensing | https://www.kdhe.ks.gov/280/Child-Care-Licensing | |
| Kansas Department of Health and Environment | Child Care Licensing — Forms and Applications | https://www.kdhe.ks.gov/286/Forms-Applications | |
| Kansas Secretary of State | Close a Business | https://sos.ks.gov/businesses/close-a-business.html | |
| Kansas Secretary of State | Copies and Certifications | https://www.sos.ks.gov/businesses/copies-and-certifications.html | |
| Kansas Department of Revenue | Corporate Income Tax Forms and Publications | https://www.ksrevenue.gov/forms-btcinc.html | |
| Kansas Department of Revenue | Corporate Tax Booklet — 2025 | https://www.ksrevenue.gov/corpbook25.html | |
| Kansas Secretary of State | Dissolution by Stockholders, Members or Governing Body, Form DS | https://sos.ks.gov/forms/business_services/DS.pdf | |
| Kansas Department of Revenue | Electronic Services for Business Taxes | https://www.ksrevenue.gov/efilingoptions.html | |
| Kansas Department of Labor | Employer Services Forms | https://www.dol.ks.gov/employers/employer-services/forms | |
| Douglas County, Kansas | Exemptions | https://www.dgcoks.gov/appraiser/exemptions | |
| Kansas Board of Tax Appeals | Filing Fees | https://bota.kansas.gov/appeals/filing-fees/ | |
| Kansas Secretary of State | Foreign Covered Entity Application, Form FA | https://sos.ks.gov/forms/business_services/FA.pdf | |
| Kansas Secretary of State | Foreign Entity Cancellation, Form FC | https://sos.ks.gov/forms/business_services/FC.pdf | |
| Kansas Attorney General | Foreign Principal Real Property Interest Registration Form | https://www.ag.ks.gov/home/showpublisheddocument/24590/638868985004430000 | |
| Kansas Board of Tax Appeals | How to File an Appeal | https://bota.kansas.gov/appeals/how-to-file/ | |
| Kansas Secretary of State | Information Report — Not-for-Profit Corporation, Form INP | https://sos.ks.gov/forms/business_services/INP.pdf | |
| Kansas Secretary of State | Information Reports | https://www.sos.ks.gov/businesses/information-reports.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-1760 — Definitions under the Charitable Organizations and Solicitations Act | https://ksrevisor.gov/statutes/chapters/ch17/017_017_0060.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-1761 — Registration before solicitation | https://ksrevisor.gov/statutes/chapters/ch17/017_017_0061.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-1762 — Registration exemptions | https://ksrevisor.gov/statutes/chapters/ch17/017_017_0062.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-1763 — Registration statement, audit, term, and fee | https://ksrevisor.gov/statutes/chapters/ch17/017_017_0063.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-1764 — Professional fund raiser registration and annual report | https://ksrevisor.gov/statutes/chapters/ch17/017_017_0064.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-1765 — Professional solicitor registration | https://ksrevisor.gov/statutes/chapters/ch17/017_017_0065.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-1766 — Solicitation disclosures and practices | https://ksrevisor.gov/statutes/chapters/ch17/017_017_0066.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-1767 through 17-1773 — Suspension, enforcement, and civil penalties | https://ksrevisor.gov/statutes/chapters/ch17/017_017_0073.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6001 — Incorporators and lawful purposes | https://ksrevisor.gov/statutes/chapters/ch17/017_060_0001.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6002 — Articles of incorporation | https://ksrevisor.gov/statutes/chapters/ch17/017_060_0002.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6006 — Beginning of corporate existence | https://ksrevisor.gov/statutes/chapters/ch17/017_060_0006.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6007 — Powers of incorporators before election of directors | https://ksrevisor.gov/statutes/chapters/ch17/017_060_0007.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6008 — Organizational meeting or action | https://ksrevisor.gov/statutes/chapters/ch17/017_060_0008.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6009 — Bylaws | https://ksrevisor.gov/statutes/chapters/ch17/017_060_0009.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6014 — Application of the Kansas General Corporation Code to nonstock corporations | https://ksrevisor.gov/statutes/chapters/ch17/017_060_0014.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6301 — Board of directors, meetings, quorum, consent, and committees | https://ksrevisor.gov/statutes/chapters/ch17/017_063_0001.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6302 — Officers | https://ksrevisor.gov/statutes/chapters/ch17/017_063_0002.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6303 — Loans and guaranties to officers and employees | https://ksrevisor.gov/statutes/chapters/ch17/017_063_0003.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6304 — Interested-director transactions | https://ksrevisor.gov/statutes/chapters/ch17/017_063_0004.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6305 — Indemnification, advancement, and insurance | https://ksrevisor.gov/statutes/chapters/ch17/017_063_0005.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6501 — Meetings of members and remote participation | https://ksrevisor.gov/statutes/chapters/ch17/017_065_0001.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6505 — Voting rights of nonstock members | https://ksrevisor.gov/statutes/chapters/ch17/017_065_0005.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6506 — Member quorum and voting | https://ksrevisor.gov/statutes/chapters/ch17/017_065_0006.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6510 — Inspection of books and records | https://ksrevisor.gov/statutes/chapters/ch17/017_065_0010.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6512 — Notice of member meetings | https://ksrevisor.gov/statutes/chapters/ch17/017_065_0012.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6701 — Merger or consolidation | https://ksrevisor.gov/statutes/chapters/ch17/017_067_0001.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6805 — Dissolution of nonstock corporation | https://ksrevisor.gov/statutes/chapters/ch17/017_068_0005.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6805a — Distribution of assets of section 501(c)(3) nonstock corporation | https://ksrevisor.gov/statutes/chapters/ch17/017_068_0005a.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-6807 — Continued existence for winding up | https://ksrevisor.gov/statutes/chapters/ch17/017_068_0007.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-7001 — Revocation of voluntary dissolution | https://ksrevisor.gov/statutes/chapters/ch17/017_070_0001.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-7002 — Revival of forfeited corporation | https://ksrevisor.gov/statutes/chapters/ch17/017_070_0002.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-7504 — Biennial information report for corporations | https://ksrevisor.gov/statutes/chapters/ch17/017_075_0004.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-7510 — Forfeiture for failure to file report or maintain resident agent | https://ksrevisor.gov/statutes/chapters/ch17/017_075_0010.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-7918 and 17-7919 — Entity-name distinguishability and words of formation | https://ksrevisor.gov/statutes/chapters/ch17/017_079_0019.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-7923 — Reservation of entity name | https://ksrevisor.gov/statutes/chapters/ch17/017_079_0023.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-7931 — Foreign entity registration | https://ksrevisor.gov/statutes/chapters/ch17/017_079_0031.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-7932 — Activities not constituting doing business | https://ksrevisor.gov/statutes/chapters/ch17/017_079_0032.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-7933 — Foreign entity name | https://ksrevisor.gov/statutes/chapters/ch17/017_079_0033.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 17-7936 — Cancellation of foreign registration | https://ksrevisor.gov/statutes/chapters/ch17/017_079_0036.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 25-4143 — Campaign finance definitions | https://ksrevisor.gov/statutes/chapters/ch25/025_041_0043.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 44-1203 — Kansas minimum wage | https://ksrevisor.gov/statutes/chapters/ch44/044_012_0003.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 44-505 — Application and exemptions under the Workers Compensation Act | https://www.ksrevisor.gov/statutes/chapters/ch44/044_005_0005.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 44-710a — Contribution rates and taxable wage base | https://ksrevisor.gov/statutes/chapters/ch44/044_007_0010a.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 46-222 and 46-265 — Lobbyist definition and registration | https://ksrevisor.gov/statutes/chapters/ch46/046_002_0065.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 75-5173 — Charitable gaming definitions | https://ksrevisor.gov/statutes/chapters/ch75/075_051_0073.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 75-5175 — Charitable gaming licenses | https://ksrevisor.gov/statutes/chapters/ch75/075_051_0075.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 79-201 — Property exempt from taxation | https://ksrevisor.gov/statutes/chapters/ch79/079_002_0001.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 79-213 — Property-tax exemption application and procedure | https://ksrevisor.gov/statutes/chapters/ch79/079_002_0013.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 79-3603 — Retailers’ sales tax imposed | https://ksrevisor.gov/statutes/chapters/ch79/079_036_0003.html | |
| Kansas Office of Revisor of Statutes | K.S.A. 79-3606 — Sales-tax exemptions | https://ksrevisor.gov/statutes/chapters/ch79/079_036_0006.html | |
| Kansas Board of Tax Appeals | Kansas Board of Tax Appeals — Forms | https://bota.kansas.gov/forms/ | |
| Kansas Office of Revisor of Statutes | Kansas Constitution, Article 11, § 1 — Property taxation and exemptions | https://ksrevisor.gov/kanconst/093_011_0001.html | |
| Kansas Department of Revenue | Kansas Corporation Income Tax Return, Form K-120 (2025) | https://www.ksrevenue.gov/pdf/k-12025.pdf | |
| Kansas Department of Labor | Kansas Employers — 2026 unemployment tax information | https://www.dol.ks.gov/employers | |
| Kansas Department of Health and Environment | Kansas Laws and Regulations for Licensing Preschools and Child Care Centers | https://www.kdhe.ks.gov/DocumentCenter/View/15396/Preschools--Child-Care-Centers-Regulation-Book-PDF | |
| Kansas Department of Revenue, Division of Property Valuation | Kansas Property Tax Exemptions — 2026 list | https://www.ksrevenue.gov/pdf/PVDKsPropTaxExempList.pdf | |
| Kansas Secretary of State | Kansas Register notice — Secretary of State business-services fee regulation | https://sos.ks.gov/publications/Register/Volume-45/Issues/Issue-07/02-12-26-53865.html | |
| Kansas Department of Labor | Kansas Unemployment Insurance Employer Handbook, K-CNS 430 (rev. 12-25) | https://www.dol.ks.gov/home/showpublisheddocument/68/639015674355270000 | |
| Kansas Office of Revisor of Statutes | Kansas Uniform Prudent Management of Institutional Funds Act, K.S.A. 58-3611 et seq. | https://ksrevisor.gov/statutes/chapters/ch58/058_036_0011.html | |
| Kansas Office of Revisor of Statutes | Kansas Uniform Trust Code, Chapter 58a | https://ksrevisor.gov/statutes/ksa_ch58a.html | |
| Kansas Department of Revenue | Kansas Withholding Tax | https://www.ksrevenue.gov/bustaxtypeswh.html | |
| Kansas Department of Revenue | Kansas Withholding Tax Guide, Publication KW-100 | https://ksrevenue.gov/pdf/kw100.pdf | |
| Kansas Department of Agriculture | License Information — Food Safety | https://www.agriculture.ks.gov/licenses/food-and-lodging-applications-and-licenses/license-information-food-safety | |
| Kansas Public Disclosure Commission | Lobbying | https://kpdc.kansas.gov/lobbying/ | |
| Kansas Public Disclosure Commission | Lobbying Blank Forms | https://kpdc.kansas.gov/lobbying/blank-forms/ | |
| Kansas Public Disclosure Commission | Lobbying Report Due Dates | https://kpdc.kansas.gov/lobbying/report-due-dates/ | |
| Kansas Department of Labor | New Hire Reporting | https://www.dol.ks.gov/employers/employer-services/new-hire-reporting | |
| Kansas Department of Revenue | Notice 04-10 — Direct purchase requirement for exempt entities | https://www.ksrevenue.gov/taxnotices/notice04-10.html | |
| Kansas Business One Stop | Obtain Licenses and Permits | https://ksbiz.kansas.gov/start/obtain-licenses-and-permits/ | |
| Kansas Department of Health and Environment | Online Application — CLARIS Child Care Licensing Provider Portal | https://www.kdhe.ks.gov/388/Online-Application | |
| Kansas Department of Labor | Posters in the Workplace | https://www.dol.ks.gov/employers/workplace-laws/posters-in-the-workplace | |
| Kansas Attorney General | Professional Fund Raiser Application and Annual Report | https://www.ag.ks.gov/home/showpublisheddocument/2634/638459083437630000 | |
| Kansas Attorney General | Professional Solicitor Application | https://www.ag.ks.gov/home/showpublisheddocument/2638/638459083442470000 | |
| Sedgwick County, Kansas | Property Appraisals | https://www.sedgwickcounty.org/appraiser/property-appraisals/ | |
| Kansas Department of Revenue | Property Tax / Sales Tax Exemption Certificates Portal | https://www.ksrevenue.gov/prpecwelcome.html | |
| Kansas Department of Revenue, Division of Property Valuation | Property Tax Exemptions | https://www.ksrevenue.gov/pvdptexemptions.html | |
| Kansas Department of Revenue | Publication KS-1510 — Kansas Sales and Compensating Use Tax | https://www.ksrevenue.gov/pub1510.html | |
| Kansas Department of Revenue | Publication KS-1515 — Tax Calendar of Due Dates | https://www.ksrevenue.gov/pub1515.html | |
| Kansas Department of Revenue | Publication KS-1520 — Kansas Exemption Certificates | https://www.ksrevenue.gov/pub1520.html | |
| Kansas Department of Revenue | Publication KS-1525 — Kansas Sales and Use Tax for Contractors, Subcontractors and Repairmen | https://www.ksrevenue.gov/pub1525.html | |
| Kansas Department of Revenue | Publication KS-1640 — Charitable Gaming (rev. 3-27-26) | https://www.ksrevenue.gov/pdf/pub1640.pdf | |
| Kansas Department of Revenue | Raffle Amendment / Online Raffle Application | https://www.ksrevenue.gov/bingoraffle.html | |
| Kansas Department of Revenue | Raffle Initial and Renewal Application, Form BI-70 | https://www.ksrevenue.gov/pdf/bi70.pdf | |
| Kansas Department of Revenue | Raffle Return and Reconciliation, Form BI-75 | https://www.ksrevenue.gov/pdf/BI-75.pdf | |
| Kansas Secretary of State | Register a Business | https://sos.ks.gov/businesses/register-a-business.html | |
| Kansas Attorney General | Register a Foreign Principal | https://www.ag.ks.gov/divisions/public-protection/register-a-foreign-principal | |
| Kansas Attorney General | Registration Directory for Charitable Organizations | https://www.ag.ks.gov/divisions/public-protection/resources/registration-directory-for-charitable-organizations | |
| Kansas Attorney General | Registration Statement for Solicitations | https://www.ag.ks.gov/home/showpublisheddocument/2630/639040916899800000 | |
| Kansas Secretary of State | Reinstate a Business | https://sos.ks.gov/businesses/reinstate-a-business.html | |
| Kansas Department of Revenue | Resale Exemption Certificate, Form ST-28A | https://www.ksrevenue.gov/pdf/st28a.pdf | |
| Kansas Secretary of State | Resident Agent and Registered Office Amendment, Form ROA | https://sos.ks.gov/forms/business_services/ROA.pdf | |
| Internal Revenue Service | Restriction of Political Campaign Intervention by Section 501(c)(3) Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| Kansas Secretary of State | Revocation of Dissolution, Form RD | https://sos.ks.gov/forms/business_services/RD.pdf | |
| Kansas Department of Agriculture | Starting a Food Business | https://www.agriculture.ks.gov/divisions-programs/food-safety-and-lodging/starting-a-food-business | |
| Kansas Secretary of State | Statement of Correction, Form COR | https://sos.ks.gov/forms/business_services/COR.pdf | |
| Kansas Department of Revenue | Tax Entity Exemption — Qualifying Organizations | https://www.ksrevenue.gov/prpecentityexemptlist.html | |
| Kansas Department of Revenue | Tax Entity Exemption Application — Learn More | https://www.ksrevenue.gov/prpecentitylearnmore.html | |
| Kansas Department of Revenue, Alcoholic Beverage Control | Temporary Permit Handbook | https://www.ksrevenue.gov/abchbtemporarypermits.html | |
| Kansas Department of Revenue, Alcoholic Beverage Control | Temporary Permits | https://www.ksrevenue.gov/abctemppermit.html | |
| Kansas Secretary of State | Temporary Reservation of Business Entity Name, Form NR | https://sos.ks.gov/forms/business_services/NR.pdf | |
| Kansas Department of Labor | Unemployment Tax — Employer Services | https://www.dol.ks.gov/employers/employer-services/unemployment-tax | |
| Kansas Department of Revenue | Withholding Tax Deposit Report, Form KW-5 | https://www.ksrevenue.gov/pdf/kw5.pdf | |
| Kansas Department of Labor, Division of Workers Compensation | Workers Compensation — Overview | https://www.dol.ks.gov/workers-compensation/overview | |
| Kansas Department of Labor | Workplace Laws | https://www.dol.ks.gov/employers/workplace-laws | |
| Kansas Department of Labor | Workplace Laws FAQs | https://www.dol.ks.gov/employers/workplace-laws/workplace-laws-faqs |
Recent Kansas Compliance Updates
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in Kansas and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.