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Community Service Tax Credit Program (CSP)

Amplifying fundraising activities for non-profits.

The Community Service Tax Credit Program (CSP) provides an opportunity for private, non-profit organizations and public health care entities to improve their ability to undertake major capital campaigns for projects involving children and family services, non-governmental crime prevention, youth apprenticeship and youth technical training and health care. 

Under this program, the state authorizes specially selected non-profit organizations to offer tax credits to donors making contributions to the approved projects. 

Applicants may request up to $200,000 in tax credits. Applicant organizations in rural areas (< 15,000 population) are eligible for a 70 percent credit. Applicant organizations in non-rural areas are eligible for a 50 percent credit.

Who Qualifies

  • Kansas non-profit corporations and foundations

Eligibility Requirements

  • Projects should be new or one-time in nature and create lasting value for the non-profit organization
  • Awardees must be willing to attend a half-day training session by the Kansas Department of Commerce
  • Tax credits may be transferred to donors in exchange for the following contributions: cash, services, stocks and bonds, personal property or real estate

Application Period

The CSP application period is March 1, 2022 to April 30, 2022. The $250 application fee can be paid here.

Community Service Tax Credit Program (CSP) Webinar

Recorded on Mar 1, 2022 01:00 PM Central Time

CSP Program Information

Frequently Asked Questions
1) HOW DO I PAY THE APPLICATION FEE?

Application fees can be paid online.
Paper checks are also accepted.

Download and complete
the Check Fee Payment Form and mail to:
Kansas Department of Commerce
Community Service Tax Credit Program
Attn: Dustin Gale
1000 SW Jackson Street, Suite 100
Topeka, Kansas 66612-1354

2) HOW DO I KNOW IF WE ARE ELIGIBLE FOR A 50% OR
70% TAX CREDIT?

Eligible donors may receive a credit equal to 70% of the amount contributed if the community service organization is located in a rural community (population of less than 15,000). If the community service organization is located in a larger community, the eligible contributors receive a credit equal to 50% of the amount contributed. All Johnson County applicants, regardless of size, are eligible for a 50% credit. Upon approval of the application, the Kansas Department of Commerce will provide a letter that documents the tax credit percentage that an organization is eligible for.

3) IS PERSONNEL/STAFF COST AN ELIGIBLE EXPENSE?

No. Personnel/ staff costs are not eligible expenses.

4) WHAT IS THE MAXIMUM AMOUNT OF TAX CREDITS
THAT CAN BE APPLIED FOR?

The maximum amount of tax credits is $200,000. There is
no minimum.

5) WHAT IS KANSAS DEPARTMENT OF COMMERCE
ROLE IN SOLICITING TAX CREDITS?

It is the responsibility of the nonprofit organization to solicit
donations, complete the necessary paperwork and send
the information to the Kansas Department of Commerce
for processing. Kansas Department of Commerce will
provide contact information to potential donors that are
interested in donating.

6) WHAT HAPPENS IF AN ORGANIZATION DOESN’T
USE ALL OF THEIR ALLOTTED TAX CREDITS?

The Kansas Department of Commerce will evaluate the
credit utilization of every project at the end of 12 months.
If, after notice has been provided by Commerce, an
organization is unable to provide written evidence that their
remaining credits will be utilized, Commerce reserves the
right to reduce the amount of tax credits for that project
and re-allocate those credits to other projects so they can
be utilized before the expiration date.

7) WHO IS ELIGIBLE FOR TAX CREDITS?

The tax credit is for contributions made by business firms or individuals subject to Kansas income tax, Kansas privilege tax or the premium tax or privilege fees imposed on insurance companies. The minimum amount that can be donated is $250. There is no maximum amount.

8) ARE THEY REFUNDABLE OR CARRIED FORWARD?

Tax credits that are not transferred are refundable and must be claimed in the year they are issued.
Any credits that are transferred are not eligible for a refund and will be carried forward.

9) HOW DO I RECEIVE MY TAX CREDIT CERTIFICATE?

Once the Kansas Department of Commerce makes the
Community Service Tax Credit award, organizations will
have the ability to download a copy of the tax credit
certificate through the Kansas Department of Revenue
submission website.

CSP Budget Template

Additional CSP Resources

Community Service Tax Credit Transfer Form
Download
K-60 Form
Download
FY 2021-2022 Audit Guidelines
Download
FY 2020-2021 Audit Guidelines
Download
CSP Final Report
Visit Site
Tax Credit Application for Contributions
Download
CONTACT

Sara Bloom, Community Development Specialist IDA and CSP Tax Credit Program Coordinator

785.506.9278

Sara.Bloom@ks.gov

Want to Learn More About Community Development Programs?