State of the Nonprofit Regulatory Environment in KANSAS

Table of contents

• 1 Bifurcation of charitable regulatory body
• 2 Notice, Filing or Review of Transactions
• 3 Notice or Action for Dissolutions
• 4 Notice, Oversight or Filing of Hospital Conversions
• 5 Audits
• 6 Registration Law
• 7 Exemptions from Registering for Specific Organization Types
• 8 Defined remedies
• 9 Oversight of professional fundraisers

1 Bifurcation of charitable regulatory body

Bifurcated Regulatory Structure

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

KS Code § 17-1759

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Yes - K.S.A. § 17-1759 - 17-1776

Registration Office

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

BIFURCD-REGIOF-NS

REGULATORY BODY: Not Specific

NOTES: Kansas Office of the Secretary of State http://www.kssos.org/forms/forms_results.aspx?division=BS

2 Notice, Filing or Review of Transactions

Sale of Assets

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

REPORTS-ASSETS-AG

REGULATORY BODY: Attorney General

NOTES: No

REPORTS-ASSETS-OT

REGULATORY BODY: Other

NOTES: No

Mergers

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

REPORTS-MERGER-AG

REGULATORY BODY: Attorney General

NOTES: No

KS Code § 17-6705

REGULATORY BODY: Other

STATUTE TEXT:

NOTES: Sec. of State, K.S.A. 17-6705 (mergers of domestic nonstock corps), 17-6707 (merger of domestic stock and nonstock, BUT does not authorize merger of charitable nonstock to stock); 17-6708 (merger of domestic and foreign stock and nonstock)

Certificate of Amendments

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

REPORTS-AMMEND-AG

REGULATORY BODY: Attorney General

NOTES: No

KS Code § 17-6602

REGULATORY BODY: Other

STATUTE TEXT:

NOTES: Yes - Sec. of State (only mentions nonstock corp.) K.S.A. 17-6602

Does the state require annual financial reporting by charitable organizations in addition to filing a copy of the 990 with the regulator (if filing 990 is required)?

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

REPORTS-FINANC-NS

REGULATORY BODY: Not Specific

NOTES: Financial statement or 990

3 Notice or Action for Dissolutions

Voluntary Dissolutions

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

KS Code § 17-6805a

REGULATORY BODY: Attorney General

STATUTE TEXT:

NOTES: K.S.A. 17-6805a

KS Code § 17-6804

REGULATORY BODY: Other

STATUTE TEXT:

NOTES: Secretary of State, K.S.A. 17-6804

Judicial Dissolutions

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

KS Code § 17-6812

REGULATORY BODY: Attorney General

STATUTE TEXT:

NOTES: K.S.A. 17-6812 (for both stock and nonstock)

KS Code § 17-6813

REGULATORY BODY: Other

STATUTE TEXT:

NOTES: File with Sec. of State K.S.A. 17-6813

Administrative Dissolutions

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

DISSOLV-ADMINI-AG

REGULATORY BODY: Attorney General

DISSOLV-ADMINI-OT

REGULATORY BODY: Other

4 Notice, Oversight or Filing of Hospital Conversions

Has Statute

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

HOSPCON-STATUT-NS

REGULATORY BODY: Not Specific

NOTES: No

Requires Notice or Oversight

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

HOSPCON-OVERSI-AG

REGULATORY BODY: Attorney General

HOSPCON-OVERSI-OT

REGULATORY BODY: Other

Requires Filing

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

HOSPCON-FILING-OT

REGULATORY BODY: Other

5 Audits

Requires Audit

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

KS Code § 17-1763(c)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Kan. Stat. Ann. § 17-1763(c)

Audit Threshold

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

AUDITFI-THRESH-NS

REGULATORY BODY: Not Specific

NOTES: 500000

6 Registration Law

Registration Law

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

REGILAW-REGIST-NS

REGULATORY BODY: Not Specific

NOTES: KSA 17-1759 - 17-1776

7 Exemptions from Registering for Specific Organization Types

Religious Organizations

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

KS Code § 17-1762(k)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: K.S.A. 17-1762(k)

Small organizations

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

KS Code § 17-1762(d)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: K.S.A. 17-1762(d) ($10k) and (s) (100 contributors)

Educational Institutions

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

KS Code § 17-1762(a)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: K.S.A. 17-1762(a)

Governmental Organizations

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

KS Code § 17-1762(t)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: K.S.A. 17-1762(t) (municipalities)

Hospitals

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

KS Code § 17-1762(n)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Nonprofit hospitals: K.S.A. 17-1762(n)

Veterans organizations

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-VETERA-NS

REGULATORY BODY: Not Specific

NOTES: NO

Foundations

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

KS Code § 17-1762(

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: K.S.A. 17-1762( r): community foundations

Foundations that don’t solicit contributions

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-FNDNOS-NS

REGULATORY BODY: Not Specific

NOTES: NO

Charitable Trusts

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

KS Code § 17-1762(

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: K.S.A. 17-1762( r): community trusts

Parent-Teacher Organizations

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-PTOEDU-NS

REGULATORY BODY: Not Specific

NOTES: NO

Reports to congress

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

KS Code § 17-1762(h)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: K.S.A. 17-1762(h)

Non-soliciting

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

KS Code § 17-1760

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: K.S.A. 17-1760

Fraternal/ Membership

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

KS Code § 17-1762(b)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: K.S.A. 17-1762(b)

Political Orgs

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

KS Code § 17-1760

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: K.S.A. 17-1760

Other

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

KS Code § /YWCA

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: libraries (a), specific beneficiaries (c), community chest (e), volunteer firefighters (f), adoption nurseries (g), girls clubs (i), boys clubs (j), boy/girl scouts (l), YMCA/YWCA (m), community mental health center (o), community center for people with disabilities (p), community chest.united way (q), junior league (u)

8 Defined remedies

Dissolution

Regulatory Action: REMEDY

YES: A regulation is defined in the state

KS Code § 17-6812

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: K.S.A. 17-6812

Removal of Board Members

Regulatory Action: REMEDY

A regulation is NOT defined in the state

REMEDYT-BRDRMV-NS

REGULATORY BODY: Not Specific

NOTES: No

9 Oversight of professional fundraisers

Does the state require registration by commercial fundraisers?

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

KS Code § 17-1764

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Kan. Stat. Ann. § 17-1764

Does the state require registration by fundraising counsel?

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

KS Code § 17-1764

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Kan. Stat. Ann. § 17-1764

Does the state oversee commercial-coventuring (e.g. by requiring that the co-venture be registered or by requiring that the charitable organization files the co-venture contract)?

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

FNDRAZE-VENTUR-NS

REGULATORY BODY: Not Specific

Does the state require the fundraisers to provide notice to the regulator before any solicitation campaign (in addition to annual registration and/or filing the contract)?

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

FNDRAZE-NOTICE-NS

REGULATORY BODY: Not Specific

Does the state require specified disclosures to donors?

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

KS Code § 17-1766

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Kan. Stat. Ann. § 17-1766

Does the state require a copy of any contract between a charitable organization and a commercial fundraiser or fundraising counsel be filed with the regulator?

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

FNDRAZE-CNTRCT-NS

REGULATORY BODY: Not Specific

NOTES: Professional Fund Raiser Application is filed annually. The Professional Fund Raiser Operating Statement is filed once the fundraiser enters a contract. The written contract does not need to be filed, but can be filed with the form.

Does the state require annual financial reporting by commercial fundraisers?

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

KS Code § 17-1763

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Kan. Stat. Ann. § 17-1763; Kan. Stat. Ann. § 17-1764

KS Code § 17-1764

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Kan. Stat. Ann. § 17-1763; Kan. Stat. Ann. § 17-1764

Does the state require bonding of professional fundraisers?

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

FNDRAZE-BONDNG-NS

REGULATORY BODY: Not Specific

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