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Community Service Tax Credit Program (CSP)

Amplifying fundraising activities for non-profits.

The Community Service Tax Credit Program (CSP) allows private, non-profit organizations and public health care entities to improve their ability to undertake significant capital campaigns for projects involving children and family services, non-governmental crime prevention, youth apprenticeship or 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 from March 1, 2023, to April 30, 2023. The $250 application fee can be paid here.

Community Service Tax Credit Program (CSP) Webinar

March 1, 2023 01:00 PM Central Time

During this webinar, participants will learn the ins and outs of the program, discover what the Department of Commerce will be looking for in applications, and be able to ask questions.

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: Sara Bloom
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 THE KANSAS DEPARTMENT OF COMMERCE’S 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. The 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 ITS ALLOTTED TAX CREDITS?

The Kansas Department of Commerce will evaluate the credit utilization of every project at the end of 12 months. If, after Commerce has provided notice, the 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 transferred credits 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.

Program Guidelines
Budget Template (for application)
CONTACT

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

785.506.9278

[email protected]

Want to Learn More About Community Development Programs?