17-7504.   Not-for-profit corporations; annual report;annual report fee.(a) Every corporation organized not for profit shall make an annual report inwriting to the secretary of state, stating the prescribed informationconcerning the corporation at the close of business on the last day of its taxperiod next preceding the date of filing, but if a corporation's tax period isother than the calendar year, it shall give notice thereof to the secretary ofstate prior to December 31 of the year it commences such tax period. Thereports shall be made on forms prescribed by the secretary of state. The reportshall be filed on the 15th day of the sixth month following the close of thetaxable year. The report shall containthe following information:

      (1)   The name of the corporation;

      (2)   the location of the principal office;

      (3)   the names and addresses of the president, secretary and treasureror equivalent of such officers, and the members of the governingbody;

      (4)   the number of memberships or the number of shares of capital stockissued;and

      (5)   if the corporation is a parent corporation holding more than 50% equityownership in any other business entity registered with the secretary of state,the name and identification number of any such subsidiary business entity.

      (b)   Every corporation subject to the provisions of this section which holdsagricultural land, as defined in K.S.A. 17-5903, and amendments thereto, withinthis state shall show the following additional information on the report:

      (1)   The acreage and location listed by section, range, township andcounty of each lot, tract or parcel of agricultural land in this state owned orleased by or to the corporation;

      (2)   the purposes for which such agricultural land is owned or leased and,if leased, to whom such agricultural land is leased;

      (3)   the value of the nonagricultural assets and the agricultural assets,stated separately, owned and controlled by the corporation both within andwithout the state of Kansas and where situated;

      (4)   the total number of stockholders or members of the corporation;

      (5)   the number of acres owned or operated by the corporation, the numberof acres leased by the corporation and the number of acres leasedto the corporation;

      (6)   the number of acres of agricultural land, held and reported in eachcategory under paragraph (5) of this subsection (b), stated separately, beingirrigated; and

      (7)   whether any of the agricultural land held and reported under thissubsection was acquired after July 1, 1981.

      (c)   The report shall be executed in accordance with the provisions ofK.S.A. 17-6003,and amendments thereto. The fact that an individual's name is signed onsuch report shall be prima facie evidence that such individual is authorized tosign the report on behalf of the corporation; however, the official title orposition of the individual signing the report shall be designated. This reportshall be dated and subscribed by the person as true, underpenalty of perjury.

      (d)   At the time of filing such report, each nonprofit corporationshall pay an annual report fee in an amount equal to$40 for all tax years commencing after December 31, 2003.

      History:   L. 1972, ch. 54, § 4;L. 1972, ch. 55, § 2;L. 1973, ch. 99, § 4;L. 1974, ch. 100, § 2;L. 1975, ch. 144, § 4;L. 1976, ch. 113, § 1;L. 1976, ch. 99, § 5;L. 1977, ch. 78, § 3;L. 1981, ch. 108, § 2;L. 1981, ch. 107, § 3;L. 1987, ch. 89, § 4;L. 1990, ch. 85, § 3;L. 1991, ch. 76, § 6;L. 1997, ch. 106, § 3;L. 2002, ch. 185, § 42;L. 2004, ch. 171, § 21;L. 2005, ch. 157, § 12; Jan. 1, 2006.