For taxable years beginning after December 31, 1993 and before January 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 December 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 December 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 or health care services.

The provider of the community services must be approved by the director of community development of the Kansas Department of Commerce.

Credit Amount

The credit is 50% of the contribution(s) made during the taxable year.

If the approved community service organization is located in a rural community (as defined in the law), the credit is 70% 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 January 1, 1999. Effective for all taxable years beginning after December 31, 1998, the amount of credit which exceeds the tax liability will be refunded.

Note if you are claiming an carry-forawrd from a prio years Schedule K-60. Evclose a copy of your prior years Schedule K-60.

For more information, see the Kansas Website.

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