A business firm must contribute to a community service organization or governmental entity which engages in the activities of providing community services, crime prevention, health care services or, effective starting tax year 2014, youth apprenticeship and technical training.
The provider of the community services must be approved by the director of community development of the Kansas Department of Commerce. You may download a list of the approved community service organizations.
The credit is 50 percent of the contribution(s) made during the taxable year.
If the approved community service organization is located in a rural community (population of 15,000 or less), the credit is 70 percent of the contribution(s) made during the taxable year.