INCOME AND PRIVILEGE TAXPAYERS-Effective for all taxable years beginning after Dec. 31, 1993.
For taxable years beginning after Dec. 31, 1993 and before Jan. 1, 1999, any business firm which makes a cash contribution to an approved community service organization is allowed a credit against their tax liability. For taxable years beginning after Dec. 31, 1998, any business firm which makes a contribution to an approved community service organization is allowed a credit against their tax liability. For taxable years beginning after Dec. 31, 2000, the definition of business firm has been expanded to include individuals subject to the state income tax.
Qualifications
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.
Credit Amount
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.
Any unused credit may be carried forward until the total amount is used for all taxable years beginning after December 31, 1993 and before Jan. 1, 1999. Effective for all taxable years beginning after Dec. 31, 1998, the amount of credit which exceeds the tax liability shall be refunded to the taxpayer (except in the case of a transfer).
Kansas Community Service Contribution Credit