Kansas charity registration renewal

K.S.A. 17-1763 states that charitable organization certificates and identification numbers expire on the last day of the sixth month following the month in which the fiscal year ends. For a December 31 year end, the operating date is June 30. For a June 30 year end, it is December 31. Confirm the fiscal year in the prior filing and the organization’s federal record before setting the calendar.

Kansas describes the submission as a registration statement rather than publishing a separate form called “renewal.” The annual effect is still clear because the certificate expires by fiscal-year formula and a registered financial record is part of the solicitation regime. Use the Attorney General’s current forms page and the organization’s existing AG Charitable ID; do not substitute the Secretary of State nonprofit annual report.

The statute calls for the organization’s solicitation names, purpose, addresses, Kansas offices and affiliates, formation and tax status, officers and directors, principal salaried employees, financial-record custodian, people responsible for custody and distribution of contributions, solicitation leadership, fundraising purposes and methods, professional fundraiser, other-state authority, litigation history, and fundraising costs.

The registration statement must be signed and sworn to by two authorized officers, including the chief fiscal officer. Route the final form only after the current board roster, fundraising plan, professional-fundraiser relationship, and financial figures have been reconciled. Preserve the oath or notarization evidence the current form requests. A name typed into a draft form is not a completed sworn filing.

If the charitable organization is required to file a federal income tax return, section 17-1763 calls for a copy of that return. Otherwise, it requires a financial statement that fully discloses the preceding year’s fiscal activities. The Attorney General publishes a Charitable Solicitation Financial Statement for this purpose.

The state financial statement is not a single total. The statute requires a balance sheet and income-and-expense statement showing gross receipts by solicitation project or source, administrative cost, solicitation cost, public-information or education cost, funds transferred out of Kansas with recipient and purpose, and the net amount disbursed or dedicated for each major purpose. It must also be signed and sworn by at least two officers, including the chief fiscal officer.

A charitable organization that received more than $500,000 in contributions during its most recently completed fiscal year must add an audited financial statement prepared under generally accepted accounting principles and the independent CPA’s opinion. Build the threshold workpaper from contributions, not a loosely labeled total-revenue field, and preserve how the number was derived.

The current statute sets a $25 fee with each registration. File the current registration statement, return or financial statement, audit when required, officer certifications, and payment as one controlled package. If a private foundation or charitable trust is involved, review the specific statutory limitation in subsection (g) rather than automatically applying a more expansive checklist.

After filing, check the Attorney General’s Registration Directory for Charitable Organizations and save the organization’s new certificate or listing with the filing evidence. The directory itself warns that registration is not a Kansas endorsement. Do not turn the registration number into a trust claim in solicitation copy; state law prohibits representing registration as government endorsement.

If the organization employs a professional fundraiser or professional solicitor, those parties have separate registration and disclosure duties. The Attorney General charity filing also does not satisfy the Kansas Secretary of State’s business-entity information report. Calendar the next charity expiration, the corporate report, professional-fundraiser dates, and federal return as distinct controls under named owners.