17-1762. Same; exemptions from registration.
17-1762
17-1762. Same; exemptions from registration.
The following persons shall not be required to register with the
secretary of state:
(a) State educational institutions under the control and supervision
of the state board of regents, unified school districts, educational
interlocals, educational cooperatives, area
vocational-technical schools, all
educational institutions
that are accredited by a regional accrediting association or by an
organization affiliated with the national commission of accrediting, any
foundation having an established identity with any of the aforementioned
educational institutions, any other educational institution confining its
solicitation of contributions to the student body, alumni, faculty and
trustees of such institution, and their families, or a library established
under the laws of
this state, provided that the annual financial report of such institution
or library shall be filed with the attorney general;
(b) fraternal, patriotic, social, educational, alumni organizations and
historical societies when solicitation of contributions is confined to
their membership. This exemption shall be extended to any subsidiary of a
parent or superior organization exempted by this subsection where such
solicitation is confined to the membership of the subsidiary, parent or
superior organization;
(c) persons requesting any contributions for the relief or benefit of any
individual, specified by name at the time of the solicitation, if the
contributions collected are turned over to the named beneficiary, first
deducting reasonable expenses for costs of banquets, or social gatherings,
if any, provided all fund raising functions are carried on by persons who
are unpaid, directly or indirectly, for such services;
(d) any charitable organization which does not intend to solicit and
receive and does not actually receive contributions in excess of
$10,000 during such organization's tax period, as defined by K.S.A.
17-7501 and amendments thereto, if all of such organization's fund-raising
functions are carried on by
persons who are unpaid for such services. However, if the gross
contributions received by such charitable organization during any such tax
period is in excess of $10,000, such organization,
within 30 days after the end of such tax period, shall register with the
secretary of state as provided in K.S.A. 17-1763 and amendments thereto;
(e) any incorporated community chest, united fund, united way or any
charitable organization receiving an allocation from an
incorporated community chest, united fund or united way;
(f) a bona fide organization of volunteer firemen, or a bona fide
auxiliary or affiliate of such organization, if all fund-raising
activities are carried on by members of such organization or an
affiliate thereof and such members receive no compensation, directly or
indirectly, therefor;
(g) any charitable organization operating a nursery for infants awaiting
adoption if all fund-raising activities are carried on by members of
such an organization or an affiliate thereof and such members receive no
compensation, directly or indirectly, therefor;
(h) any corporation established by the federal congress that is required
by federal law to submit annual reports of such corporation's activities to congress
containing itemized accounts of all receipts and expenditures after being
duly audited by the department of defense or other federal department;
(i) any girls' club which is affiliated with the girls' club of
America, a corporation chartered by congress, if such an affiliate properly
files the reports required by the girls' club of America and that the
girls' club of America files with the government of the United States the
reports required by such federal charter;
(j) any boys' club which is affiliated with the boys' club of America, a
corporation chartered by congress, if such an
affiliate properly files the reports required by the boys' club of America
and that the boys' club of America files with the government of the United
States the reports required by such federal charter;
(k) any corporation, trust or
organization incorporated or established for religious purposes, or
established for charitable, hospital or educational purposes and engaged in
effectuating one or more of such purposes, that is affiliated with,
operated by or supervised or controlled by a corporation,
trust or organization incorporated or established
for religious purposes, or to any other religious agency or organization
which serves religion by the preservation of religious rights and freedom
from persecution or prejudice or by fostering religion, including the moral
and ethical aspects of a particular religious faith;
(l) the boy scouts of America and the girl scouts of America, including
any regional or local organization affiliated therewith;
(m) the young men's christian association and the young women's christian
association, including any regional or local organization affiliated therewith;
(n) any licensed medical care facility which is organized as a nonprofit
corporation under the laws of this state;
(o) any licensed community mental health center or licensed mental health clinic;
(p) any licensed community
mental retardation center and its affiliates as determined by the
department of social and rehabilitation services;
(q) any charitable organization of employees of a corporation whose principal
gifts are made to an incorporated community chest, united fund or united
way, and whose solicitation is limited to such employees;
(r) any community foundation or community trust to which deductible
contributions can be made by individuals, corporations, public charities
and private foundations, as well as other charitable organizations and
governmental agencies for the overall purposes of the foundation or to
particular charitable and endowment funds established under agreement with
the foundation or trust for the charitable benefit of the people of a
specific geographic area and which is a nonprofit organization exempt from
federal income taxation pursuant to section 501(a) of the internal revenue
code of 1986, as in effect on the effective date of this act, by reason of
qualification under section 501(c)(3) of the internal revenue code of 1986,
as in effect on the effective date of this act, and which is deemed a
publicly supported organization and not a private foundation within the
meaning of section 509(a)(1) of the internal revenue code of 1986, as in
effect on the effective date of this act;
(s) any charitable organization which does not intend to or does not
actually solicit or receive contributions from more than 100 persons;
(t) any charitable organization the funds of which are used to support
an activity of a municipality of this state; and
(u) the junior league, including any local community organization
affiliated therewith.
History: L. 1988, ch. 96, § 4;
L. 1989, ch. 76, § 1; July 1.