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Tax exemption rules for Kansas can be obtained from the Kansas Department of Revenue. Tax exemptions are included in the Citation: 79-32, 113.

How to contact Kansas Department of Revenue?

• Address: Kansas Department of Revenue, Tax Assistance, Room 150, 915 SW Harrison Street Topeka, KS 66625
• Telephone: 785-296-6431

General tax exemption rule for nonprofit organizations in Kansas

Nonprofit organizations incorporated in Kansas are exempt from Kansas corporate income taxes if they are exempt from federal income taxes.

What nonprofit organizations are automatically tax exempt?

Some nonprofit organizations are explicitly tax exempt under Kansas law from the sales and compensating use tax. These nonprofit organizations include:

• YMCAs
• YWCAs
• the Salvation Army
• church entities
• nonprofit educational institutions
• nonprofit hospitals
• nonprofit blood tissue and organ banks
• nonprofit historical societies and museums that are 501(c)(3)s
• non commercial, educational TV and radio stations

Other nonprofit organizations wanting tax exemption

Other nonprofit organizations wanting tax exemption must write to the Kansas Department of Revenue and request a private letter ruling. If you have questions or need assistance, you can contact the Taxpayer Assistance Center (785-291-3614) to find out if your nonprofit organization qualifies for tax exemption status.

Each type of nonprofit organization has a specific tax exemption certificate. Once the tax exemption application is approved, the Kansas Department of Revenue will assign a Tax Exempt Entity Exemption Certificate (Form ST-204) which the nonprofit organization can supply to retailers for tax exemption purposes. For more information on tax exemption qualifications for nonprofit organizations in Kansas,download a pdf file .

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When you register a corporate name for your nonprofit organization, pay attention to rules on corporate names.

What must a corporate name include?

When starting a nonprofit organization in Kansas, the corporate name must include on of the words of the incorporation such as:

• association
• company
• Church
• corporation
• club
• foundation
• fund
• incorporated
• institute
• society
• union
• syndicate
• limited

Alternatively, the corporate name can include one of the abbreviations:

• co.
• corp.
• inc.
• ltd.

If the corporate name does not include any of the above, the corporate name much include words or abbreviations of like import in other languages. The corporate name must be distinguishable from other names without written consent.

Corporate Name Search

Before you register a corporate name, you may want to do a corporate name search to ensure that no other nonprofit organization has that corporate name. Corporate name branding is very important so you should get it right from the start. You may want to look into the registration of domain name of your corporate name. This will help your corporate name branding.

Kansas Department of Revenue website will let you do a corporate name search and reserve your corporate name for 120 days for a small fee such as $35. Check with the Kansas Department of Revenue for the exact fee of corporate name search and reservation.

Back to How to start a nonprofit organization in Kansas

Information on How to start a nonprofit organization in Kansas is outlined in the Kansas General Corporation Code, K.S.A. 17 Sec. 6001 et seq. If you are thinking of starting a nonprofit organization in Kansas, the first place to start to find out all the rules of How to start a nonprofit organization in Kansas is the Kansas Secretary of State. Through the Secretary of State’s office, you can obtain a copy of “Filing Suggestions for Not-for-profit corporations” which will give you a guide of How to start a nonprofit organization in Kansas.

Starting a nonprofit organization in Kansas does not automatically qualify your nonprofit for tax exemption. You need to contact the Kansas Department of Revenue and apply for a tax exemption status.

How to contact the Kansas Secretary of State?

When starting a nonprofit organization in Kansas, including Kansas City Kansas, contact the Secretary of State of Kansas.

• The address for the Kansas Secretary of State is: Secretary of State, Memorial Hall, 1st Floor, 120 SW 10th Avenue, Topeka, KS 66612-1594
• Telephone number: 785-269-4564
• website: www.accesskansas.org

General requirements of How to start a nonprofit organization in KS

The start up nonprofit organization’s Article of Incorporation must set forth the followings:

• corporate name of the nonprofit organization
• name and address of registered office and agent at that address
• purpose(s) of the nonprofit organization
• whether the corporation is authorized to issue capital stock
• if there are members and the conditions for membership
• name and addresses of incorporators (only 1 is required)
• names and addresses of directors if the powers of incorporators end upon filing
• term of existence of the corporation
• other lawful provisions

Nonprofit organization filing: how to file for a nonprofit organization in Kansas?

1. You need to file the original and one copy of the Articles of incorporation with a filing fee of about $20.
2. Every year, you need to file an annual report with the Secretary of State with a privilege fee of about $40.
   • The first report is not required until the nonprofit corporation is 6 months old. You can obtain the blank annual report from the Secretary of State’s office or the website. The report is due on the 15th day of the 6th month following the close of the taxable year.

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