At a Glance

Kansas nonprofits must complete several essential annual filings to maintain good standing, including the federal Form 990 with the IRS, a biennial Kansas Annual Information Report with the Secretary of State, and charitable solicitation registration renewal with the Attorney General’s office. Missing these deadlines can result in penalties, loss of tax-exempt status, or forfeiture of your nonprofit registration.

Introduction

Running a nonprofit organization brings incredible opportunities to serve your community, but it also comes with ongoing compliance responsibilities. Keeping your nonprofit in good standing requires timely completion of various state and federal filings throughout the year.

This step-by-step guide specifically focuses on the essential annual filings you need to maintain your Kansas nonprofit status. You’ll learn exactly when and how to submit your IRS Form 990, Kansas Annual Information Report, charitable solicitation renewals, and other critical documents.

Whether you’re a seasoned nonprofit leader or new to managing compliance, this straightforward roadmap will help you navigate Kansas filing requirements with confidence. Let’s ensure your organization remains in good standing so you can focus on your mission!

Step 1: File Your IRS Form 990

Filing your IRS Form 990 serves as the cornerstone of maintaining your nonprofit’s tax-exempt status. Most tax-exempt organizations must submit this annual information return to the IRS. This crucial filing demonstrates your organization’s financial transparency and confirms your continued commitment to your nonprofit mission.

Determine which version of Form 990 to file

The IRS offers several versions of Form 990, with your filing requirements determined by your organization’s financial activity:

• Form 990-N (e-Postcard): For nonprofits with gross receipts normally ≤ $50,000. See the Kansas Attorney General charitable organization FAQs. This electronic-only form contains just eight questions and is the simplest version.
• Form 990-EZ: For organizations with gross receipts < $200,000 and total assets < $500,000. See the Kansas Attorney General charitable organization FAQs. This four-page form requires more detailed financial information than the 990-N.
• Form 990: Required for organizations with gross receipts ≥ $200,000 or total assets ≥ $500,000. See the Kansas Attorney General charitable organization FAQs. This comprehensive form may extend to 50 pages with schedules.
• Form 990-PF: Required for private foundations, regardless of financial status. See the Kansas Attorney General charitable organization FAQs.

Newer organizations have different thresholds. Organizations in existence for one year or less can file Form 990-N if they received $75,000 or less during their first tax year.

Understand the due date based on your fiscal year

Your Form 990 is due on the 15th day of the 5th month after your fiscal year ends. For example:

• Calendar year ending December 31: Form due May 15
• Fiscal year ending June 30: Form due November 15

If you need additional time, file Form 8868 before your deadline to receive an automatic six-month extension. Remember that while the 990-N due date cannot be extended, there’s no penalty for submitting it late unless it’s your third consecutive missed filing.

How to file electronically

Electronic filing provides faster acknowledgment of receipt and reduces processing time. See the Kansas Department of Revenue guidance for tax-exempt entities. Furthermore, the Taxpayer First Act now mandates electronic filing for most organizations:

• Forms 990 and 990-PF must be filed electronically for tax years ending July 31, 2020, and later
• Form 990-EZ must be filed electronically for tax years ending July 31, 2021, and later

To file electronically, you can use an IRS Authorized e-File Provider. The Form 990-N must always be submitted through the IRS electronic filing system.

Consequences of missing the deadline

• Financial penalties: The IRS may assess daily monetary penalties for late or incomplete filings, with higher penalties applying to larger organizations. Refer to current IRS guidance for specific penalty amounts and limits.
• Loss of tax-exempt status: If you fail to file for three consecutive years, your tax-exempt status will be automatically revoked. This means donors can no longer claim tax deductions for their contributions, and your organization may become liable for federal income taxes. See Kansas Business One Stop nonprofit guidance.

While penalties may be abated if you can demonstrate reasonable cause for filing late, the best practice is to maintain a calendar of filing deadlines and prepare well in advance of your due date.

Step 2: Submit the Kansas Annual Information Report

After handling federal requirements, your Kansas nonprofit must comply with state-level reporting by submitting the Kansas Annual Information Report. Unlike many states with annual reporting, Kansas has moved to a biennial (every two years) filing schedule for all business entities, including nonprofits, as outlined by the Kansas Secretary of State information reports.

Who must file the report

All nonprofit organizations registered with the Kansas Secretary of State (785-296-4564, sos.ks.gov) must file the Information Report to maintain good standing. See Kansas Business One Stop: maintain good standing. This requirement applies regardless of your organization’s size, revenue level, or activity status. Even dormant nonprofits must file to preserve their legal status. The report keeps the state updated on crucial information about your organization, including current officers, directors, and other relevant details.

Filing deadlines and biennial schedule

Kansas operates on a straightforward biennial filing schedule based on your organization’s formation year:

• Nonprofits formed in even-numbered years file in each succeeding even-numbered year
• Nonprofits formed in odd-numbered years file in each succeeding odd-numbered year

For nonprofits, the report is due by June 15 of your designated filing year. This fixed deadline applies regardless of your organization’s fiscal year-end, per the Kansas Secretary of State information reports. Previously, the due date depended on your fiscal year, but the state now uses standardized biennial due dates for all Kansas businesses.

We help nonprofits track these biennial deadlines, especially when coordinating with other annual requirements. Managing multiple compliance obligations across different renewal cycles ensures timely submission and maintains continuous good standing with the state.

Filing methods: online vs. mail

You have two primary options for submitting your Kansas Information Report:

1. Online filing (recommended):
   • Visit the Kansas Secretary of State Business Filing Center portal
   • Search for your entity using your business name or Kansas ID number
   • Review and update pre-populated information
   • Pay the filing fee
   • Receive immediate confirmation
2. Mail filing:
   • Download forms from the Kansas Secretary of State website
   • Complete forms manually with current information
   • Mail forms with payment to the Business Services Division in Topeka
   • Allow 2-3 weeks for processing

The Kansas Secretary of State recommends online filing due to faster processing times and pre-filled information.

Fees and penalties for late filing

The filing fee for nonprofit Information Reports is $80.00. Although there is no additional late fee, failing to file on time triggers a series of escalating consequences that can severely impact your organization:

1. Delinquency period: Your organization enters a three-month delinquency period immediately after missing the June 15 deadline. During this time, you can still file your report without additional penalties, but with limitations on what other documents you can file, per the Kansas Secretary of State information reports.
2. Forfeiture: If you fail to file within the three-month delinquency window (by September 15 for most nonprofits), your organization will forfeit its registration in Kansas. Consequently, your nonprofit will be unable to file any other documents with the Secretary of State until you complete the reinstatement process.
3. Reinstatement requirements: To reinstate after forfeiture, you must submit all past-due Information Reports along with appropriate fees and complete a reinstatement form. See Kansas Business One Stop: maintain good standing.

Maintaining a calendar of your biennial filing obligations is essential for keeping your nonprofit in good standing with the state. Consider setting reminders several weeks before your due date to ensure timely submission of your Information Report.

Step 3: Renew Charitable Solicitation Registration

Many Kansas nonprofits face another critical annual obligation: renewing their charitable solicitation registration with the Kansas Attorney General’s office (785-296-2215, ag.ks.gov). This essential requirement allows your organization to legally solicit donations within the state.

Who needs to register with the Attorney General

The Kansas Charitable Organizations and Solicitations Act mandates that charitable organizations must register with the Attorney General’s office prior to soliciting funds in Kansas. See the Kansas Attorney General charitable registration FAQs.

• Organizations soliciting donations from Kansas residents
• Organizations employing professional fundraisers to solicit in Kansas
• Professional fundraisers conducting fundraising in Kansas

Additionally, professional solicitors working on behalf of charitable organizations must register with the Kansas Attorney General. Both the organization and any paid fundraisers must maintain active registrations to legally solicit donations in Kansas. See Kansas Business One Stop nonprofit guidance.

Exemptions from registration

Kansas law provides specific exemptions from charitable registration requirements under K.S.A. 17-1762. For details, review the Kansas Attorney General charitable registration FAQs. Note that these exemptions apply exclusively to charitable organizations—not to professional fundraisers or solicitors.

Required documents for renewal

To complete your charitable solicitation registration renewal, submit the following documents:

• Completed Charitable Organization Registration renewal form (signed by both CFO and another authorized officer)
• IRS Form 990 for the most recently completed fiscal year
• Audited financial statements if your organization received contributions exceeding $500,000 during the most recently completed fiscal year, as outlined in K.S.A. 17-1763
• Charitable Organization Financial Statement if you don’t file a 990 or if it’s unavailable at filing time
• Current list of officers and directors
• IRS determination letter
• List of other states where registered to solicit

Gathering and organizing these required documents can be time-consuming, particularly when coordinating multiple renewal cycles across different states. We assist nonprofits by managing the full renewal process and tracking each deadline to ensure all documentation is properly prepared and submitted.

Annual renewal deadlines and process

Your charitable registration expires on the last day of the sixth month following the end of your fiscal year. Accordingly, organizations with a December 31 fiscal year-end must renew by June 30. The renewal fee is $25.00, payable to the Kansas Attorney General; see K.S.A. 17-1763 for statutory details.

There is no official start to the renewal period, allowing you to submit as soon as your most recent financial information becomes available. To renew, mail your completed form and all required attachments to the Kansas Attorney General’s office. Electronic filing is currently unavailable for charitable solicitation renewals. The CFO and another authorized officer must sign the renewal form, though notarization is not required.

Once approved, your renewed registration remains valid until the next expiration date, allowing your organization to legally continue fundraising activities throughout Kansas.

Step 4: Maintain Sales Tax Exemption Status

Maintaining your Kansas sales tax exemption is equally essential among your nonprofit annual filing requirements. This certificate allows your organization to make purchases without paying sales tax, ultimately preserving more resources for your mission.

How to check your exemption certificate expiration

Every Tax-Exempt Entity Exemption Certificate issued in Kansas contains an expiration date that requires monitoring. Once expired, the certificate becomes invalid for claiming exemptions from sales tax when making purchases from retailers. See the Kansas Department of Revenue guide for exempt entities.

To verify your certificate’s status:

1. Log in to the Kansas Department of Revenue Customer Service Center (KCSC)
2. Access your certificate using your Kansas Exemption Number and the PIN/Access code from your original certificate approval letter
3. Review the expiration date displayed on your certificate

Consider creating calendar reminders several months before expiration to allow ample time for renewal processing.

Renewing your sales tax exemption

When your exemption certificate approaches expiration, you must complete a new application. The renewal process involves:

1. Signing in or registering with the Kansas Department of Revenue Customer Service Center
2. Selecting the appropriate exemption certificate type
3. Completing and submitting a new exemption certificate application via the Kansas Department of Revenue Customer Service Center

After logging into the system, you’ll provide basic information used in the application. Upon approval, you can update contact information, print copies of your certificate, or cancel it if your organization ceases operations. See the state guidance for exempt entities.

Using the certificate correctly with vendors

Proper use of your exemption certificate is vital to maintaining good standing:

• Provide a complete, signed copy of your exemption certificate to each vendor—supplying just the exemption number is insufficient. See Operating a nonprofit in Kansas.
• For recurring business relationships (transactions within 12 months), you need not renew certificates with each purchase. See Publication 1520: Kansas Exemption Certificates.
• Vendors must verify your identity as the exempt entity and maintain your certificate in their records for at least three years. See Publication 1520.
• Keep copies of all exemption certificates for your current year plus at least three prior years. See the Kansas Exemption Certificates booklet.

Significantly, the law relieves sellers of tax liability when they obtain a properly completed exemption certificate from purchasers with recurring business relationships. Therefore, vendors may request to see your certificate even for repeat transactions if their records are incomplete.

By diligently tracking expiration dates, promptly renewing your certificate, and correctly using it with vendors, you’ll effectively maintain your sales tax exemption status and maximize the financial resources available for your nonprofit’s mission.

Step 5: Stay in Good Standing with Local and Other State Requirements

Beyond federal and state filings, your Kansas nonprofit must address various local requirements to maintain full good standing across all jurisdictional levels.

County-level property tax exemptions

County tax authorities require their own maintenance procedures for property tax exemptions. Most counties mandate annual verification or renewal of your exempt status. Kansas law authorizes county appraisers to remove certain properties from tax rolls without requiring Board of Tax Appeals applications. See Kansas Department of Revenue property valuation guidance. These include properties used exclusively by municipalities or political subdivisions for right-of-way purposes and vehicles owned by 501(c)(3) organizations used for transporting elderly and disabled individuals.

Remember that obtaining income tax exemption doesn’t automatically qualify your organization for property tax exemption. Contact your county appraiser’s office yearly to verify your status and submission requirements, since exemption procedures vary by county.

City-level business licenses and renewals

Municipalities across Kansas often impose their own licensing requirements for nonprofits operating within their jurisdiction. Your organization may need to obtain federal, state, or local licenses based on your specific activities. See Kansas Business One Stop nonprofit guidance.

Throughout your operational year, track when these permits need renewal. Many cities allow online submission of renewal applications. Furthermore, certain jurisdictions require additional tax registrations at the municipal level. For comprehensive good standing, contact both city and county clerks where your nonprofit operates to determine all necessary licenses. See Operating a nonprofit in Kansas.

Maintaining a registered agent in Kansas

Kansas statutes mandate that every nonprofit corporation maintain a registered agent with a physical Kansas street address. This representative receives crucial legal documents like service of process and official state communications.

• Your organization itself
• A Kansas resident 18 years or older
• Another entity registered in Kansas
• A foreign entity authorized to operate in Kansas

Having a reliable registered agent prevents missed legal notices that could result in default judgments against your organization. We handle these update filings as part of our corporate filing services when your agent information changes.

Conclusion

Maintaining good standing for your Kansas nonprofit requires diligent attention to several critical annual filings. Throughout this guide, you’ve learned the essential steps to keep your organization in good standing with both federal and state authorities.

First and foremost, filing your Form 990 with the IRS serves as the cornerstone of preserving your tax-exempt status. Missing this filing for three consecutive years will automatically revoke this crucial designation. Additionally, the Kansas Annual Information Report, though filed biennially rather than annually, remains equally important for state-level good standing.

Charitable organizations must also remember to renew their solicitation registration with the Kansas Attorney General’s office. This step ensures your fundraising activities remain legal within the state. Furthermore, tracking your sales tax exemption certificate expiration date helps maximize financial resources by avoiding unnecessary tax payments.

Local requirements demand your attention as well. Property tax exemptions, city business licenses, and registered agent maintenance complete your comprehensive strategy for maintaining good standing.

Remember that each of these filings carries specific deadlines and requirements. Creating a calendar with reminders several weeks before due dates provides the best protection against potential penalties or status problems. Most importantly, staying on top of these filings allows your organization to focus on what truly matters—fulfilling your nonprofit mission without interruption from administrative issues.

We prepare and submit Annual Reports and charitable registration renewals, managing varying renewal dates and jurisdiction-specific rules. Our support includes organizing filing details, reminders, and agency correspondence to ensure your nonprofit maintains continuous good standing while you concentrate fully on mission-critical activities.

Frequently Asked Questions