17-1763.   Same; registration statement; auditedfinancial statement;issuance oflicense and identification number; fee; rules and regulations.(a) Except for charitable organizations exempt under K.S.A. 17-1762 andamendments thereto, no charitable organization shall solicit funds in thisstate,nor employ a professional fund raiser to solicit funds in this state, forany charitable purpose, unless such organization has filed with the officeof the secretary of state of the state of Kansas, a registered statementprior to solicitation.

      (b)   The secretary of state shall prescribe registration forms which shallbe signed and sworn to by two authorized officers of the organization,including the chief fiscal officer, and which shall includethe following information about such organization's activities in this state:

      (1)   The name of the organization and the name or names under which itintends to solicit;

      (2)   the purpose for which suchorganization was organized;

      (3)   the principal mailing address and street address of theorganizationand the mailing addresses and street addresses of any offices in this state;

      (4)   the names and mailing addresses and street addresses of anysubsidiaryor subordinate chapters, branches or affiliates in this state;

      (5)   the place where and the date when the organization waslegallyestablished, the form in which such organization is organized and areference to any determination of such organization's tax-exempt status,if any, under the federal internal revenue code of 1986;

      (6)   the names and mailing addresses and street addresses of theofficers, directors, trustees and principal salaried employees of the organization;

      (7)   the name and mailing address and street address of theperson havingcustody of such organization's financial records;

      (8)   the names of the individuals or officers of the organizationwhowill have responsibility for the custody of the contributions;

      (9)   the names of the individuals or officers of the organizationwhowill have responsibility for the distribution of the contributions;

      (10)   the names of the individuals or officers of theorganization whowill have responsibility for the conduct of solicitation activities;

      (11)   the general purposes for which the organization intends tosolicit contributions;

      (12)   a statement indicating whether the organization intends tosolicitcontributions directly or have such solicitation done on suchorganization's behalf by others and naming any professional fund raiser theorganization intends to use;

      (13)   a statement indicating whether the organization isauthorized byany other governmental authority to solicit contributions and whether suchorganization is or has ever been enjoined by any court from solicitingcontributions;

      (14)   the cost of fund raising incurred or anticipated to beincurred bythe organization, including a statement ofsuch costs as a percentage of contributions received; and

      (15)   a copy of the federal income tax return of the charitableorganization, if the charitable organization is required to file such;otherwise a financial statement covering complete disclosure of thefiscal activities of the organization during the preceding year. Thefinancial statement shall besubmitted on forms approved by the secretary ofstate, signed and sworn by at least twoauthorized officers of the organization, including the chief fiscal officer.Such financial statement shall include a balance sheet and statement of incomeand expense, clearly setting forth the following: Gross receipts and grossincome from all sources, broken down into total receipts and income from eachseparate solicitation project or source; cost of administration; cost ofsolicitation; cost of programs designed to inform or educate the public; fundsor properties transferred out of this state, with explanation as to recipientand purpose; and total net amount disbursed or dedicated for each majorpurpose, charitable or otherwise.

      (c)   A charitable organization that received contributions in excess of$500,000 during the organization's most recentlycompleted fiscal year shallfile, in addition to the federal income tax returns or the statementrequired by subsection (b), an auditedfinancial statement for the charitable organization's most recently completedfiscal year, prepared in accordance with generally accepted accountingprinciples, and the opinion of an independent certified public accountant onthe financial statement.

      (d)   Upon receipt of any such registration, the secretary of state shallissue a charitable solicitation license and identification number. Allcertificates of registration and identification numbers issued tocharitable organizations shall expire on the last day of the sixth monthfollowing the month in which the fiscal year of the charitable organizationends.

      (e)   Every charitable organization required to register with thesecretary of state shall pay a fee of $20 with each registration.

      (f)   The secretary of state may adopt rules and regulationsnecessary forthe administration of this act.

      History:   L. 1988, ch. 96, § 5;L. 1993, ch. 135, § 1;L. 2005, ch. 83, § 1; July 1.