Starting a Non-Profit Organization in Kansas
Hildebrand Farms Dairy | Junction City, KS
File formation documents with the Secretary of State
Nonprofit organizations may be required to register with the Kansas Secretary of State. If so, they may wish to file as a not-for-profit corporation. To register, the organization would need to submit Articles of Incorporation, which can be created and filed directly online through the Kansas Secretary of State’s website.
For most organizations, creating and filing online Articles of Incorporation will be sufficient. However, there may be additional requirements that other local, state, or federal offices may require. The organization may wish to consult with their legal advisors and if necessary, may need to submit drafted Articles of Incorporation by paper.
Notes on 501(c)3 and other tax-exempt statuses
Tax exempt statuses, like 501(c)3, may contain additional requirements that are set at the federal level and may not specifically be required at the state level. Though the Kansas Secretary of State doesn’t require these additional provisions, the provisions would be allowed to be stated within the Articles of Incorporation. Alternatively, the provisions may also be stated within the by-laws instead of the Articles of Incorporation. The requirements may be found on the Internal Revenue System’s (IRS) website and by consulting with their attorney.
Internal Revenue Service (IRS)
A non-profit organization may be eligible for tax-exempt status under the Internal Revenue Code. Organizations that seek tax exempt status must apply to the IRS. Information, including the various types of tax exempt entities recognized by the IRS and how to apply for tax exempt status, is at: www.irs.gov/charities-and-nonprofits/
https://www.irs.gov/charities-non-profits/exempt-organization-types.
Information is also available in IRS Publication 557 – Tax Exempt Status for Your Organization: https://www.irs.gov/charities-non-profits/publications-for-exempt-organizations.
Note: Non-profit entities are required to have bylaws and board members.
Obtain an Employer Identification Number (EIN or FEIN) from the IRS. An EIN is required for non-profit organizations even if the organization does not have employees. There are several ways to apply for an EIN, including online. More information and directions to obtain an EIN are available at: https://www.irs.gov/charities-non-profits/employer-identification-number.
Kansas Department of Revenue
A non-profit is not exempt from state taxes solely because the entity forms as a non-profit, or because the entity has received tax-exempt status from the IRS.
Non-profits that have employees and buy and sell goods or services are responsible for employee income tax withholding and sales/use taxes.
· Information about withholding is available in booklet KW-100.
· Sales tax information is available in publication KS-1510.
Non-profits may be required to file state income taxes. More information is available from the Kansas Department of Revenue at: https://ksrevenue.org/.
Non-profits may also be responsible for property taxes and other local taxes. Contact the city and county where the non-profit will operate.
Kansas Department of Labor
If the non-profit will hire employees, create an account with the Kansas Department of Labor.
For information regarding your responsibilities as an employer, including unemployment security and workers compensation, please download the Kansas Department of Labor’s Handbook for Employers.
Charitable Solicitor/Fundraiser
A non-profit that meets the definition of a charitable organization in state law may be required to register with the Attorney General’s office prior to soliciting donations. A charitable organization is defined here.
In addition, fundraisers and solicitors working for the charitable organization may also be required to register. State law establishes registration requirements here.
Obtain Licenses and Permits
Depending on the activities of the non-profit, the organization or its employees may need to obtain federal, state and/or local licenses or permits. Click here to see the list of common businesses or occupations that require registration or licensing/permits with specific agencies/commissions. Organizations should also check with the city and county clerk to determine if any additional licenses or permits are required.
Research Licenses and Permits
City and County Contacts
County Websites
Kansas Cities on the Web