Kansas Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Kansas. If you are looking to form nonprofit in Kansas, please visit our Start Your Kansas Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Kansas. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

By the 15th day of the 5th month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File Kansas Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for Kansas corporate income tax exemption.

More information: Kansas Department of Revenue
3 File Kansas Sales Tax Exemption Renewals
Agency:Kansas Department of Revenue
Form:

Online

Due:

The expiration date is listed on the exemption certificate.

4 File Kansas Information Report
Agency:Kansas Secretary of State
Form:

Form INP: Not-For-Profit Corporation Information Report

Filing Method:

Mail or online

Agency Fee:

$80

Due:

Reports are due by the 15th day of the sixth month following the entity’s fiscal year-end. Entities that initially registered in an even-numbered year file every even-numbered year and entities that initially registered in an odd-numbered year file every odd-numbered year.

Law:

Kansas Statutes  17-7504

Penalties:

If the annual report is not filed and the appropriate fee is not paid within 90 days following the due date, the business will be forfeited in Kansas. 

Notes:
  • A member, partner, or officer has to sign the paper form.
  • Original signatures are not required.
5 Renew the Charitable Solicitation Registration

Kansas Charitable Organization Registration

Agency:Kansas Attorney General - Consumer Protection Division - Charitable Organization Registration Unit
Law:

Kansas Statutes Ann. § 17-1761

Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

Automatic Exemption

Exemption Eligible Organizations:
  • State educational institutions under the control and supervision of the state board of regents, unified school districts, educational interlocals, educational cooperatives, area vocational-technical schools, all educational institutions that are accredited by a regional accrediting association or by an organization affiliated with the national commission of accrediting, any foundation having an established identity with any of the aforementioned educational institutions, any other educational institution confining its solicitation of contributions to the student body, alumni, faculty and trustees of such institution, and their families, or a library established under the laws of Kansas
  • Fraternal, patriotic, social, educational, alumni organizations and historical societies when solicitation of contributions is confined to their membership. This exemption shall be extended to any subsidiary of a parent or superior organization exempted by this subsection where such solicitation is confined to the membership of the subsidiary, parent or superior organization
  • Persons requesting any contributions for the relief or benefit of any individual if the contributions collected are turned over to the named beneficiary, first deducting reasonable expenses for costs of banquets, or social gatherings, if any, provided all fund raising functions are carried on by persons who are unpaid, directly or indirectly, for such services
  • Charities that raise less than $10,000 during a fiscal year and do not use professional solicitors
  • Any incorporated community chest, united fund, united way or any charitable organization receiving an allocation from an incorporated community chest, united fund or united way
  • A bona fide organization of volunteer firemen, or a bona fide auxiliary or affiliate of such organization, if all fund-raising activities are carried on by members of such organization or an affiliate thereof and such members receive no compensation, directly or indirectly
  • Any charitable organization operating a nursery for infants awaiting adoption if all fund-raising activities are carried on by members of such an organization or an affiliate thereof and such members receive no compensation, directly or indirectly
  • Any corporation established by the federal congress that is required by federal law to submit annual reports of such corporation's activities to congress
  • Any girls' club which is affiliated with the girls' club of America, a corporation chartered by congress, if such an affiliate properly files the reports required by the girls' club of America and that the girls' club of America files with the government of the United States the reports required by such federal charter
  • Any boys' club which is affiliated with the boys' club of America, a corporation chartered by congress, if such an affiliate properly files the reports required by the boys' club of America and that the boys' club of America files with the government of the United States the reports required by such federal charter
  • Any corporation, trust or organization incorporated or established for religious purposes, or established for charitable, hospital or educational purposes and engaged in effectuating one or more of such purposes, that is affiliated with, operated by or supervised or controlled by a corporation, trust or organization incorporated or established for religious purposes, or to any other religious agency or organization which serves religion by the preservation of religious rights and freedom from persecution or prejudice or by fostering religion, including the moral and ethical aspects of a particular religious faith
  • The boy scouts of America and the girl scouts of America, including any regional or local organization affiliated therewith
  • The young men's christian association and the young women's christian association, including any regional or local organization affiliated therewith
  • Any licensed medical care facility which is organized as a nonprofit corporation under the laws of this state
  • Any licensed community mental health center or licensed mental health clinic
  • Any licensed community center for people with intellectual disability and its affiliates as determined by the Kansas department for aging and disability services
  • Any charitable organization of employees of a corporation whose principal gifts are made to an incorporated community chest, united fund or united way, and whose solicitation is limited to such employees
  • Any community foundation or community trust to which deductible contributions can be made by individuals, corporations, public charities and private foundations, as well as other charitable organizations and governmental agencies for the overall purposes of the foundation or to particular charitable and endowment funds established under agreement with the foundation or trust for the charitable benefit of the people of a specific geographic area and which is a nonprofit organization exempt from federal income taxation
  • Any charitable organization which does not intend to or does not actually solicit or receive contributions from more than 100 persons
  • Any charitable organization the funds of which are used to support an activity of a municipality of this state
  • The junior league, including any local community organization affiliated therewith
  • Any charitable organization that is an animal shelter licensed pursuant to K.S.A. 47-1701

 

 

Law:

Kansas Statutes Ann. § 17-1762

Initial Registration

Form:

Charitable Organization Registration

Filing Method:

Mail

Agency Fee:

$25

Turnaround:

4-6 weeks

Notes:
  • The CFO and another authorized officer must sign. They must be two individuals. Notarization of signatures is not needed.
  • Some Kansas counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:

Domestic Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
  • If you will foreign qualify in Kansas, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 90 days old when filing foreign qualification documents.
How to Apply:

Domestic Applicants:

  1. File entity formation documents with the Secretary of State.
  2. Submit a Registration Statement for Solicitations and all required attachments to the Kansas Attorney General - Consumer Protection Division.

Foreign Applicants:

  1. Determine whether or not your charity will need to foreign qualify based on your activity in Kansas. If not required, skip to number 3.
  2. File foreign qualification documents with the Secretary of State.
  3. Submit a Registration Statement for Solicitations and all required attachments to the Kansas Attorney General - Consumer Protection Division.
Required Attachments:
  • IRS form 990
  • Audited financials (if applicable)
  • Charitable Organization Financial Statement (if the charitable organization does not file a 990 or if the 990 is not available at the time of filing)
  • List of officers and directors
  • List of other states where registered to solicit

Registration Renewal

Form:

Charitable Organization Registration (Renewal)

Filing Method:

Mail

Agency Fee:

$25

Due:
  • Annually within 6 months after the close of your fiscal year. So if your fiscal year ends December 31, then renewal is due by June 30.
  • There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.
Due Date Extension:

Kansas does not allow for late registrations even if the IRS extends a federal tax deadline; however, Kansas does not charge an additional fee for late registration.

Notes:

The CFO and another authorized officer must sign. They must be two individuals. Notarization of signatures is not needed.

Required Attachments:
  • IRS form 990
  • Audited financials (if applicable)
  • Charitable Organization Financial Statement (if the charitable organization does not file a 990 or if the 990 is not available at the time of filing)
  • List of officers and directors
  • IRS determination letter
  • List of other states where registered to solicit

Change of Fiscal Year

Form:

Charitable Organization Registration (Change of Fiscal Year)

Agency Fee:

$0

Notes:

Fiscal year can be changed during the standard renewal process.

Cancelation

Notes:

Kansas allows charities to simply let their registration expire but highly encourages a letter for the record stating that they wish to withdraw and are no longer soliciting. If soliciting took place in a partial fiscal year, the organization must file a final renewal.

6Maintain a Kansas Registered Agent

Maintain a registered agent that has a street address in Kansas. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Wichita , KS to maintain compliance with the state requirement.


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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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