Operating a Non-Profit Organization in Kansas
ShieldAg Equipment | Hutchinson, KS
Required IRS Filings
Certain non-profit organizations are required to file Form 990 annually with the IRS. More information about the organizations required to file and reporting requirements is available from the IRS at: https://www.irs.gov/forms-pubs/about-form-990.
Required Kansas Department of Revenue Filings
Employee income tax withholding: More information is available at: https://www.ksrevenue.org/bustaxtypeswh.html.
Sales and use tax:
For non-profits that have received a sales tax exemption certificate from the Kansas Department of Revenue, the exemption certificate is good only from its effective date and can have an expiration date. An exempt entity will need to give an actual signed copy of their exemption certificate to each vendor from whom they make a purchase. It is not sufficient to supply the vender with the exemption number; the vendor must receive a copy of the exemption certificate.
The Kansas Small Business Development Centers offer sales tax classes for businesses. More information can be found at: https://www.kansassbdc.net/training.
Unrelated business income of a non-profit organization that is subject to federal income tax and reported on a federal Form 990-T is subject to Kansas income tax.
Note: Kansas does not have a form that is equivalent to federal Form 990-T. However, if federal law requires the filing of a Form 990-T, the taxpayer is also required to file a Kansas income tax return. In this event, the taxpayer will file the Kansas form appropriate for its business structure. In many cases this will be Kansas Form K-120.
Other business taxes
Non-profits may be required to pay other taxes such as property taxes or taxes as an employer. Please visit this page for more information.
Non-profits also may be subject to various taxes assessed at the city and/or county level such as personal property tax and real estate taxes. Click on the links below to locate city and county contact information.
File an Annual Report with the Secretary of State
Non-profit organizations are required to file an annual report with the Kansas Secretary of State. The report is due by the 15th day of the sixth month following the close of the non-profit’s taxable year. Click here to file an annual report online.
Other filings with the Secretary of State
Forms for other non-profit filings including those for charitable solicitor and fundraisers are available here.
License and Permits
Certain licenses and permits require periodic filings and/or renewals. Non-profits are encouraged to maintain a record of when licenses and permits need to be renewed. Many state-issued licenses, permits and required filings may be submitted online. Non-profits should also check with the county and local government where they are operating for information on local permitting, filing, and reporting requirements. Here is a list of common licenses and permits issued by state agencies in Kansas.