Article 17.--RELIGIOUS, CHARITABLE AND OTHER ORGANIZATIONS
17-1763.Same; registration statement; audited
financial statement;
issuance of
license and identification number; fee; rules and regulations.
(a) Except for charitable organizations exempt under K.S.A. 17-1762 and
amendments thereto, no charitable organization shall solicit funds in this
state,
nor employ a professional fund raiser to solicit funds in this state, for
any charitable purpose, unless such organization has filed with the office
of the secretary of state of the state of Kansas, a registered statement
prior to solicitation.
(b) The secretary of state shall prescribe registration forms which shall
be signed and sworn to by two authorized officers of the organization,
including the chief fiscal officer, and which shall include
the following information about such organization's activities in this state:
(1) The name of the organization and the name or names under which it
intends to solicit;
(2) the purpose for which such
organization was organized;
(3) the principal mailing address and street address of the
organization
and the mailing addresses and street addresses of any offices in this state;
(4) the names and mailing addresses and street addresses of any
subsidiary
or subordinate chapters, branches or affiliates in this state;
(5) the place where and the date when the organization was
legally
established, the form in which such organization is organized and a
reference 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 the
officers, directors, trustees and principal salaried employees of the organization;
(7) the name and mailing address and street address of the
person having
custody of such organization's financial records;
(8) the names of the individuals or officers of the organization
who
will have responsibility for the custody of the contributions;
(9) the names of the individuals or officers of the organization
who
will have responsibility for the distribution of the contributions;
(10) the names of the individuals or officers of the
organization who
will have responsibility for the conduct of solicitation activities;
(11) the general purposes for which the organization intends to
solicit contributions;
(12) a statement indicating whether the organization intends to
solicit
contributions directly or have such solicitation done on such
organization's behalf by others and naming any professional fund raiser the
organization intends to use;
(13) a statement indicating whether the organization is
authorized by
any other governmental authority to solicit contributions and whether such
organization is or has ever been enjoined by any court from soliciting
contributions;
(14) the cost of fund raising incurred or anticipated to be
incurred by
the organization, including a statement of
such costs as a percentage of contributions received; and
(15) a copy of the federal income tax return of the charitable
organization, if the charitable organization is required to file such;
otherwise a financial statement covering complete disclosure of the
fiscal activities of the organization during the preceding year. The
financial statement shall be
submitted on forms approved by the secretary of
state, signed and sworn by at least two
authorized officers of the organization, including the chief fiscal officer.
Such financial statement shall include a balance sheet and statement of income
and expense, clearly setting forth the following: Gross receipts and gross
income from all sources, broken down into total receipts and income from each
separate solicitation project or source; cost of administration; cost of
solicitation; cost of programs designed to inform or educate the public; funds
or properties transferred out of this state, with explanation as to recipient
and purpose; and total net amount disbursed or dedicated for each major
purpose, charitable or otherwise.
(c) A charitable organization that received contributions in excess of
$500,000 during the organization's most recently
completed fiscal year shall
file, in addition to the federal income tax returns or the statement
required by subsection (b), an audited
financial statement for the charitable organization's most recently completed
fiscal year, prepared in accordance with generally accepted accounting
principles, and the opinion of an independent certified public accountant on
the financial statement.
(d) Upon receipt of any such registration, the secretary of state shall
issue a charitable solicitation license and identification number. All
certificates of registration and identification numbers issued to
charitable organizations shall expire on the last day of the sixth month
following the month in which the fiscal year of the charitable organization
ends.
(e) Every charitable organization required to register with the
secretary of state shall pay a fee of $20 with each registration.
(f) The secretary of state may adopt rules and regulations
necessary for
the administration of this act.
History: L. 1988, ch. 96, § 5;
L. 1993, ch. 135, § 1;
L. 2005, ch. 83, § 1; July 1.
Article 17.--RELIGIOUS, CHARITABLE AND OTHER ORGANIZATIONS
17-1763.Same; registration statement; audited
financial statement;
issuance of
license and identification number; fee; rules and regulations.
(a) Except for charitable organizations exempt under K.S.A. 17-1762 and
amendments thereto, no charitable organization shall solicit funds in this
state,
nor employ a professional fund raiser to solicit funds in this state, for
any charitable purpose, unless such organization has filed with the office
of the secretary of state of the state of Kansas, a registered statement
prior to solicitation.
(b) The secretary of state shall prescribe registration forms which shall
be signed and sworn to by two authorized officers of the organization,
including the chief fiscal officer, and which shall include
the following information about such organization's activities in this state:
(1) The name of the organization and the name or names under which it
intends to solicit;
(2) the purpose for which such
organization was organized;
(3) the principal mailing address and street address of the
organization
and the mailing addresses and street addresses of any offices in this state;
(4) the names and mailing addresses and street addresses of any
subsidiary
or subordinate chapters, branches or affiliates in this state;
(5) the place where and the date when the organization was
legally
established, the form in which such organization is organized and a
reference 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 the
officers, directors, trustees and principal salaried employees of the organization;
(7) the name and mailing address and street address of the
person having
custody of such organization's financial records;
(8) the names of the individuals or officers of the organization
who
will have responsibility for the custody of the contributions;
(9) the names of the individuals or officers of the organization
who
will have responsibility for the distribution of the contributions;
(10) the names of the individuals or officers of the
organization who
will have responsibility for the conduct of solicitation activities;
(11) the general purposes for which the organization intends to
solicit contributions;
(12) a statement indicating whether the organization intends to
solicit
contributions directly or have such solicitation done on such
organization's behalf by others and naming any professional fund raiser the
organization intends to use;
(13) a statement indicating whether the organization is
authorized by
any other governmental authority to solicit contributions and whether such
organization is or has ever been enjoined by any court from soliciting
contributions;
(14) the cost of fund raising incurred or anticipated to be
incurred by
the organization, including a statement of
such costs as a percentage of contributions received; and
(15) a copy of the federal income tax return of the charitable
organization, if the charitable organization is required to file such;
otherwise a financial statement covering complete disclosure of the
fiscal activities of the organization during the preceding year. The
financial statement shall be
submitted on forms approved by the secretary of
state, signed and sworn by at least two
authorized officers of the organization, including the chief fiscal officer.
Such financial statement shall include a balance sheet and statement of income
and expense, clearly setting forth the following: Gross receipts and gross
income from all sources, broken down into total receipts and income from each
separate solicitation project or source; cost of administration; cost of
solicitation; cost of programs designed to inform or educate the public; funds
or properties transferred out of this state, with explanation as to recipient
and purpose; and total net amount disbursed or dedicated for each major
purpose, charitable or otherwise.
(c) A charitable organization that received contributions in excess of
$500,000 during the organization's most recently
completed fiscal year shall
file, in addition to the federal income tax returns or the statement
required by subsection (b), an audited
financial statement for the charitable organization's most recently completed
fiscal year, prepared in accordance with generally accepted accounting
principles, and the opinion of an independent certified public accountant on
the financial statement.
(d) Upon receipt of any such registration, the secretary of state shall
issue a charitable solicitation license and identification number. All
certificates of registration and identification numbers issued to
charitable organizations shall expire on the last day of the sixth month
following the month in which the fiscal year of the charitable organization
ends.
(e) Every charitable organization required to register with the
secretary of state shall pay a fee of $20 with each registration.
(f) The secretary of state may adopt rules and regulations
necessary for
the administration of this act.
History: L. 1988, ch. 96, § 5;
L. 1993, ch. 135, § 1;
L. 2005, ch. 83, § 1; July 1.
Article 17.--RELIGIOUS, CHARITABLE AND OTHER ORGANIZATIONS
17-1763.Same; registration statement; audited
financial statement;
issuance of
license and identification number; fee; rules and regulations.
(a) Except for charitable organizations exempt under K.S.A. 17-1762 and
amendments thereto, no charitable organization shall solicit funds in this
state,
nor employ a professional fund raiser to solicit funds in this state, for
any charitable purpose, unless such organization has filed with the office
of the secretary of state of the state of Kansas, a registered statement
prior to solicitation.
(b) The secretary of state shall prescribe registration forms which shall
be signed and sworn to by two authorized officers of the organization,
including the chief fiscal officer, and which shall include
the following information about such organization's activities in this state:
(1) The name of the organization and the name or names under which it
intends to solicit;
(2) the purpose for which such
organization was organized;
(3) the principal mailing address and street address of the
organization
and the mailing addresses and street addresses of any offices in this state;
(4) the names and mailing addresses and street addresses of any
subsidiary
or subordinate chapters, branches or affiliates in this state;
(5) the place where and the date when the organization was
legally
established, the form in which such organization is organized and a
reference 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 the
officers, directors, trustees and principal salaried employees of the organization;
(7) the name and mailing address and street address of the
person having
custody of such organization's financial records;
(8) the names of the individuals or officers of the organization
who
will have responsibility for the custody of the contributions;
(9) the names of the individuals or officers of the organization
who
will have responsibility for the distribution of the contributions;
(10) the names of the individuals or officers of the
organization who
will have responsibility for the conduct of solicitation activities;
(11) the general purposes for which the organization intends to
solicit contributions;
(12) a statement indicating whether the organization intends to
solicit
contributions directly or have such solicitation done on such
organization's behalf by others and naming any professional fund raiser the
organization intends to use;
(13) a statement indicating whether the organization is
authorized by
any other governmental authority to solicit contributions and whether such
organization is or has ever been enjoined by any court from soliciting
contributions;
(14) the cost of fund raising incurred or anticipated to be
incurred by
the organization, including a statement of
such costs as a percentage of contributions received; and
(15) a copy of the federal income tax return of the charitable
organization, if the charitable organization is required to file such;
otherwise a financial statement covering complete disclosure of the
fiscal activities of the organization during the preceding year. The
financial statement shall be
submitted on forms approved by the secretary of
state, signed and sworn by at least two
authorized officers of the organization, including the chief fiscal officer.
Such financial statement shall include a balance sheet and statement of income
and expense, clearly setting forth the following: Gross receipts and gross
income from all sources, broken down into total receipts and income from each
separate solicitation project or source; cost of administration; cost of
solicitation; cost of programs designed to inform or educate the public; funds
or properties transferred out of this state, with explanation as to recipient
and purpose; and total net amount disbursed or dedicated for each major
purpose, charitable or otherwise.
(c) A charitable organization that received contributions in excess of
$500,000 during the organization's most recently
completed fiscal year shall
file, in addition to the federal income tax returns or the statement
required by subsection (b), an audited
financial statement for the charitable organization's most recently completed
fiscal year, prepared in accordance with generally accepted accounting
principles, and the opinion of an independent certified public accountant on
the financial statement.
(d) Upon receipt of any such registration, the secretary of state shall
issue a charitable solicitation license and identification number. All
certificates of registration and identification numbers issued to
charitable organizations shall expire on the last day of the sixth month
following the month in which the fiscal year of the charitable organization
ends.
(e) Every charitable organization required to register with the
secretary of state shall pay a fee of $20 with each registration.
(f) The secretary of state may adopt rules and regulations
necessary for
the administration of this act.
History: L. 1988, ch. 96, § 5;
L. 1993, ch. 135, § 1;
L. 2005, ch. 83, § 1; July 1.