Starting a nonprofit in Kansas

Incorporation

Filing

Form CN — Not-For-Profit Articles of Incorporation (CN 51-02)

Agency

Kansas Secretary of State

State fee

$20 — never marked up by us

Processing

Online filings process quickly (often same day); mail takes about a week

Expedite

$20 optional expedite

Watch out

• The standard Form CN does NOT include the IRS-required 501(c)(3) purpose and dissolution clauses — they must be attached as additional provisions.
• Kansas ties the annual report to your fiscal year end rather than a fixed calendar date — miss it and the state moves toward forfeiture of your articles.
• Charitable registration moved from the Secretary of State to the Attorney General in 2021 — older guides point to the wrong agency.

Ongoing compliance

Registered agent

Called the 'resident agent' in Kansas; must have a Kansas street address; the corporation cannot serve as its own agent.

Charitable registration

Required — Kansas Attorney General (transferred from the Secretary of State in 2021). Initial: $25. Renewal: Annual — renew within 6 months of fiscal year end. Required before soliciting. Organizations raising under $10,000 a year without paid fundraisers are exempt, along with religious organizations.

Annual report

Annually by the 15th day of the 6th month after fiscal year end (June 15 for calendar-year orgs) — $40

State tax exemption

Income tax exemption follows the IRS determination. Kansas sales tax exemption is limited to specific statutory categories — qualifying organizations apply to the Department of Revenue for an exemption certificate.