The Community Service Program (CSP) Tax Credits help non-profit organizations and public health care entities fund important projects related to community improvements, children and family services, crime prevention, youth apprenticeship or training, and healthcare.
Under this program certain non-profits are authorized to offer tax credits to donors supporting approved projects. Organizations in rural areas (<15,000 population) can get a 70% credit, while those in urban areas (>15,000 population) get a 50% credit.
In 2024, $4.1 million in state tax credits are available for CSP. The maximum tax credit award for a project is $200,000.
Each proposal shall address one of the following areas in order to qualify:
The Department of Commerce will evaluate all proposals based on project need, innovation, agency capacity, planning, community support, and confidence in the project being completed.
Key considerations include:
The CSP application period is from March 1 to April 30, 2024. The $250 application fee can be paid here.
Applications for CSP projects will be accepted March 1 to April 30, 2024 for projects starting after July 1, 2024. Click below to begin your application.
To be added to the CSP Mailing List and to receive emails about opportunities and deadlines, click below.
Right photo: Ribbon cutting for the Junior Achievement of Greater Kansas City’s youth learning lab.
Banner photo: Flint Hills Discovery Center “Prairie Playscape” project, Manhattan.
In this one hour webinar, you will get detailed information on how these tax credits work and learn what the Department of Commerce will be looking for in applications.
Left photo: Catholic Charities Adult Day Service outdoor recreation campus, Wichita.
State tax credits reduce the total amount of taxes owed to the state. They are a way for a taxpayer to substantially reduce the cost of making a contribution to a charitable organization. These credits are refundable AND transferable.
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.
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 interested in donating.
Ensure your project is new or one-time in nature. Previously awarded CSP projects are not eligible to apply, even if award years are not consecutive.
Securing at least 50% of your anticipated needed donations through signed pledge letters will result in a higher rating on applications.
Address the impact of the project on the community with projected statistical results. Include historical data on the target group that supports the project.
Gathering letters of support is a great way to enhance your application. Get a broad base of community leaders to confirm the importance of your project.
See communities that have received funding in past years.
| Organization Name | Tax Credit % | City | Project Description | Contact | Phone # | Credits Awarded |
|---|---|---|---|---|---|---|
| Beck Bookman Library | 70% | Holton | The Beck Bookman Library Expansion and Renovation Project will increase the library’s current footprint and modernize the infrastructure of the building. This expansion will allow Beck Bookman Library (BBL) to provide the only free meeting space in the community and create an ADA compliant library. The Project will nearly double the children’s area, add a space specific for teens, and provide private work/meeting rooms for remote employees, students and others. | Amy Austin | 785-364-3532 | $166,600.00 |
| Centralia PRIDE Association | 70% | Centralia | Replacing the City of Centralia Pool built in 1959 that has reached the end of its useful life. This is a Two Phase plan to modernize the swimming pool and rehabilitate the city park with new amenities. Private dollars raised with the CSP tax credit will construct a 1,200 sq foot handicap-accessible pool house, provide new entry sidewalks, benches, and pool amenities. | Evan Whetzal | 785-294-8498 | $166,600.00 |
| Comanche County Hospital | 70% | Coldwater | Physical Therapy expansion to provide a larger treatment area, adding Cardiac Rehabilitation, and Women’s Health Services to treat conditions for women such as pelvic floor rehabilitation, incontinence, issues arising from pregnancy and post-partum. The space includes private therapy rooms and a small Aquatic Therapeutic Pool. Aquatic Therapy benefits all ages, effective treatment for early weight bearing after injury or surgery, flexibility, gait and balance problems, chronic pain, spinal disorders, neurological disorders, sports and orthopedic rehabilitation. | Lisa Brooks | 620-582-2144 | $90,000.00 |
| Flint Hills Discovery Center Foundation | 50% | Manhattan | The Outdoor Classroom at the Flint Hills Discovery Center is a simple learning space that has engaged hundreds school-age youth in environmental education programming, but always weather permitting. We now seek funding to enhance this space with a permanent shade structure, privacy screening, and a boardwalk to make it an all-weather, all-season learning location. With these enhancements, we will continue to grow our suite of education programs to inspire the next generation of prairie stewards. | Lesley White | 785-748-1275 | $166,600.00 |
| Freedom Hooves Therapeutic Riding Center | 50% | Wichita | Freedom Hooves Therapeutic Riding Center (FHTRC) is the only nonprofit certified equine therapy organization in southcentral Kansas (MSA population of 700,000). This project allows FHTRC to address a waiting list of clients (ages 4 to 80) by expanding its capacity to house more trained horses, care for its horses, and use the horses in greater numbers year-round. In short, the renovated facilities allow more people to be treated/served annually. | Amanda Hale | 316-733-8943 | $166,600.00 |
| Friends of the Topeka Zoo, Inc. | 50% | Topeka | My World” is an exploration where Kansas animals share habitat space with exotic counterparts, offering an enriching experience for visitors. Witness the playful antics of meerkats and penguins, and get up close with chickens, goats, and alpacas. Children can swing and climb like their animal friends in the interactive play area. This innovative project combines themed habitats, a new dining facility, and a sustainability center, fostering wildlife conservation and education in an immersive setting. | Jannett Wiens | 785-845-3376 | $166,600.00 |
| Great Bend Alive | 70% | Great Bend | Great Bend Economic Development launches IGNITE Innovation Center, fostering innovation and empowerment. Through collaborative partnerships in healthcare, workforce, and education, it will address community needs with services like a makerspace, classes, co-working space, and workforce hub. It integrates health screening, podcasting, and a community kitchen to enhance well-being and connectivity. IGNITE is set to elevate the quality of life, serving as a catalyst for sustained growth and prosperity. | Sara Hayden | 620-617-4379 | $166,600.00 |
| Greenwood Preservation Society | 70% | Eureka | The Greenwood Preservation Society (GWPS) is creating a multi-use community space in Eureka, Kansas by renovating the Main Street Red Owl Building into a 1) educational storefront for high school CTE students, 2) non-profit hub and 3) small meeting space. The project will benefit the 6,000 residents of Greenwood County and mend a frail link in a currently walkable Main Street. GWPS has secured 100% of requested donations. | Heather Fuesz | 785-766-8713 | $125,000.00 |
| Hays Arts Council | 50% | Hays | The Hays Arts Council is a 501©3 not-for-profit organization committed to providing exhibitions, programs and events. The organization is based in downtown Hays and works with 12 elementary schools in five different towns in three counties. As an integral part of the Hays community, it operates the Hays Arts Center and its Annex with high standards of community commitment and service, providing traditional operations in its galleries, schools, and community. | Brenda Meder | 785-625-7522 | $166,600.00 |
| Hetlinger Developmental Services, INC. | 50% | Emporia | As the areas largest Day Service provider for adults with Intellectual/Developmental Disabilities, Hetlinger is committed to sustainably using the resources provided to the organization. The Sustainable Futures Initiative allows our 33,000 sq ft facility to be far more energy efficient, redirecting the cost savings to our mission-based work. The project includes 120kW solar array; the largest in Emporia, added high-efficiency attic insulation, facility-wide conversion to LED lighting, and a backup generator for our therapeutic greenhouse. | Jill Burton | 620-342-1087 | $139,000.00 |
| HumanKind Ministries, Inc. | 50% | Wichita | HumanKind (HK) has raised $2.56 million towards its goal of $10.1 million to address accessible housing units for families currently experiencing homelessness. The project allows for longer-term housing to assist those who are homeless in addressing basic challenges that prevent them from leaving the street. It is the regular and persistent availability of treatment and services combined with the stability of housing that has proven the effectiveness of this program. | Amber Avery | 316-264-9303 | $166,600.00 |
| Inclusion Connections | 50% | Olathe | Adults with developmental disabilities (I/DD) experience limited options for housing in Kansas. Inclusion Connections is creating BelongKC, a $25M campus in Johnson County, KS, which will provide an affordable, sustainable community housing development for adults with I/DD. By combining BelongKC with current outstanding programs, and a strong capital campaign, Inclusion Connections strengthens the lives of I/DD by creating inclusive opportunities for community involvement, access to meaningful employment, and better options for supportive living. | Laura Uzzell | 913-428-1360 | $166,600.00 |
| Independence Community College Foundation | 50% | Indpendence | For 48 years the Inge Theatre & Fine Arts Center, on the campus of Independence Community College, has been the cultural hub for the college, the community, and the five-county area surrounding Independence. This project will make the Theater a 21st-century venue with badly needed upgrades to seating, technology, and infrastructure. This complete interior rehabilitation will be the Theater’s first major remodeling in almost 50 years. | Cody Oates | 620-332-5625 | $166,600.00 |
| Kansas Children’s Discovery Center | 50% | Topeka | Our vision is to create an expanded museum where every child can find exciting opportunities to explore, experiment, and learn. Three new learning lab classrooms, incorporating indoor and outdoor spaces, will cater to STEAM learning camps and programs. A state-of-the-art test kitchen combined with an intergenerational garden space will blend education, nature, and culinary arts. Additionally, critical amenities such as a nursing room, sensory-friendly space, and storm shelter ensure accessibility and safety for all visitors. | Miranda Heeren-Driml | 785-783-8300 | $125,000.00 |
| Kansas Health Science Center | 50% | Wichita | In 2022, the Kansas Health Science Center’s Kansas College of Osteopathic Medicine (KansasCOM) opened its doors to students to address a growing shortage of more than 700 primary care physicians in Kansas. As an osteopathic medical school, KansasCOM must engage students and faculty in medical research, and this project details plans to establish a new biomedical science laboratory. Given the crucial role of research in medical education, KansasCOM is committed to building this on-site laboratory. | Beth Sturm | 316-315-5666 | $166,600.00 |
| Lindsborg Old Mill & Swedish Heritage Museum | 70% | Lindsborg | The internationally known historic treasure of the World’s Fair Swedish Pavilion is not only the venue for multiple community and educational events, it also is a major attraction for tourists around the world, bringing significant revenue to the local and regional community. However, the Pavilion is in dire need of repair. Structural repairs are needed to prevent it from collapse, and a new roof is needed to protect it from water damage. | Lenora Lynam | 785-227-3595 | $166,600.00 |
| McPherson County Community Foundation (Cradle to Crayons) | 70% | McPherson | Cradle to Crayons Childcare seeks to develop a new 18,000 square foot Moundridge Early Childhood Center and use tax credits to cover the new center’s facility safety items that include fire alarm and suppression systems, hardened space, playground turf, site fencing, and site lighting. | Stephanie Marsh | 620-245-9070 | $166,600.00 |
| Midland Care Connection, Inc. | 50% | Topeka | Midland Care is expanding PACE (Program of All-Inclusive Care for the Elderly) services to Johnson, Miami, and Franklin Kansas counties with the completion of a new PACE Center. Midland Care is building upon its legacy of compassionate care, extending its reach to more communities and empowering older adults to maintain their independence, age gracefully in the comfort of their homes, avoid unnecessary hardships, and provide all needed preventive, primary, acute, and long-term care services. | Shawna Slack | 785-230-8033 | $166,600.00 |
| Music Theatre Wichita, Inc. | 50% | Wichita | Music Theatre Wichita (MTWichita) is renovating and equipping a facility to serve as its Education Academy. The facility project serves to address the growing number of youth and young adults engaged in the art and craft of musical theatre, including but not limited to the following: performance, lighting, sound, set design, costumes, wig and makeup design, and more. Skills are developed as students are immersed in a set of integrated educational programs. | Angela Cassette | 316-265-3253 | $166,600.00 |
| OPTIONS Domestic & Sexual Violence Services | 70% | Colby | Renovate a facility in Colby, Kansas to serve the nine counties on the western side of OPTIONS’ 18-county service area. The domestic violence shelter and service center provides safety and security to domestic violence victims and their children while they receive trauma-informed recovery services. Renovation will include shared living rooms and laundry, individual bedrooms and bathrooms, advocate space, space for children’s services, and community education. | Jennifer Hecker | 785-625-4202 | $166,600.00 |
| Ottawa Library Endowment Fund, Inc. | 70% | Ottawa | The Ottawa Library is seeking to advance its technology and equipment. The $575,000 project serves to 1) increase educational programming for early childhood and youth programs, 2) connect Ottawa’s community with greater ability to research and hold video conferencing, 3) update book and periodical management systems. Advancing technology and equipment allows Ottawa Library to provide the quality services and support required for our community to be connected together and experience a world beyond. | Terry Chartier | 785-242-3080 | $166,600.00 |
| Rawlins County Dental Clinic Fund | 70% | Atwood | This project consisted of remodeling a 6,700 square foot retail space into an 11 operatory dental clinic. The clinical portion of the build is nearing completion. Final phase: includes remodeling the final 2000 square foot of the clinic into storage and a staff bathroom with shower, washer, dryer and locker room. Furnishing the remaining 4 clinical rooms with dental equipment and completing the dirt work parking area and staff entrances. | Debra Pochop | 785-626-8290 | $166,600.00 |
| Salina – The Garage | 50% | Salina | The Garage currently offers simulated experiences in welding, painting, and driving. These simulators have been successful and popular. Our current space was not designed for actual shop work or ventilated for actual welding. The expansion space in The Garage known as The Shop will allow us to teach these hands-on classes; Mig & Tig Welding, Painting, Airbrush, Pin Striping, Small Engine Repair and much more. Relive The Past! Drive The Future! | Michelle Peck | 785-826-5073 | $166,600.00 |
| The Midland Theater Foundation, Inc. | 70% | Coffeyville | Mechanical, Electrical & Plumbing (MEP) for the renovation and restoration of the Midland Theater in downtown Coffeyville. This project consists of installation, refurbishing and updating of the MEP systems including HVAC system, fire sprinkler system, electrical power and lighting. | Denise York | 620-252-5872 | $166,600.00 |
| Victoria Community Coalition, Inc. | 70% | Victoria | Victoria Community Coalition, Inc. (VCC) is redeveloping approximately 13,000 SF of the former St. John’s Rest Home building to provide twelve apartments for independent living to seniors and persons with disabilities. Seven one-bedroom, four two-bedroom and one studio apartments are planned. Also included are common gathering room, laundry room and new entrance with covered parking. This is the first step in preserving this wonderful 42,000 SF building that, along with 6.5-acres, was donated to VCC. | Jeff Pfeifer | 913-904-8618 | $166,600.00 |
| William Newton Hospital | 70% | Winfield | William Newton Hospital currently has 8 defibrillators scattered throughout the facility in various clinical areas (Cath Lab, Surgery, ER, ICU, MedSurg, OB, and Cardiac Rehab). Most of the defibrillators are needing upgraded, as they are nearing the end of life, and parts to replace them are expensive. This project is requesting assistance to purchase the following critical pieces of equipment: 7 defibrillators, 2 AEDs, 1 LUCAS machine, and 6 new crash carts. | Annika Morris | 620-222-6276 | $122,000.00 |
| Organization Name | Tax Credit % | City | Project Description | Contact | Phone # | Credits Awarded |
|---|---|---|---|---|---|---|
| Attica Hospital District #1 | 70% | Attica | Converting a 1950’s addition into private rooms with private ADA bathrooms and showers for nine elders who call Attica Long Term Care home. | Holly Noble | (620) 254-7253 | $115,400.00 |
| Bethel College | 70% | North Newton | A student and community wellness facility with a gymnasium, weightlifting space, two lane walking track, large open lobby for social events, climbing wall and more. | Pam Tieszen | (316) 284-5349 | $115,600.00 |
| Big Lakes Developmental Center, Inc. | 50% | Manhattan | The Raise the Roof Capital Improvement Project includes solar panel installation, interior remodeling, HVAC system and concrete replacements. | Lori Feldkamp | (785) 776-9201 | $115,400.00 |
| Bluejay Education Foundation | 70% | Cimarron | The purchase of a CNC router and plasma-cutting machine to provide students hands-on training with new technologies. | Mike Waters | (620) 855-7743 | $42,295.00 |
| Buhler Sunshine Home, Inc. | 70% | Buhler | Sunshine Meadows Retirement Community is creating a Homes Plus Memory Care Center designated specifically for residents in early onset stages of Alzheimer’s disease and related dementias. | Hazel Brott | (620) 543-2251 | $115,400.00 |
| Catholic Charities of Northern Kansas, Inc. | 50% | Hays | Redevelopment of an existing building into a permanent Hays-area service center, focused on serving 16 of Kansas’s most northwest counties. | Megan Robl | (785) 825-0208 | $115,400.00 |
| Child Advocacy Center of Sedgwick County | 50% | Wichita | A medical suite is being added to provide onsite assistance for child and teen victims who have experienced physical and sexual abuse. | Diana Schunn | (316) 660-9494 | $115,600.00 |
| Citizens Foundation | 70% | Colby | Building of a new state-of-the art, all-in-one facility and the purchase of equipment in a labor and delivery room. | Jen Schoenfeld | (785) 460-1264 | $115,400.00 |
| Clay Center Community Improvement Foundation | 70% | Clay Center | A new childcare facility in Clay Center next to Lincoln Elementary School. | Morree Floersch | (785) 632-4954 | $199,999.00 |
| Coffeyville Regional Medical Center Foundation | 70% | Coffeyville | Moving the Rural Health Clinic (RHC) from its current location in an outdated, inefficient building to a new 13,125-square-foot building directly across the street, reducing maintenance and overhead costs. | Mary Loftus | (620) 251-1200 | $115,600.00 |
| Emporia Community Foundation (on behalf of the Olpe Community Involvement Committee) | 70% | Olpe | The Olpe Community Health & Wellness Initiative will provide a vehicle to develop and improve healthy lifestyles and educational offerings in our region. | Heather Hogan | (620) 392-5510 | $115,400.00 |
| Empower Evergreen, Inc. | 50% | Wichita | Engaging the Hispanic community in creating greater individual and family self- sufficiency to launch and grow small business ventures. | Ariel Rodriguez | (316) 351-8612 | $115,400.00 |
| Etzanoa Conservancy Inc | 70% | Arkansas City | Building a cultural and immersion center to save and retain Etzanoa artifacts and academic research so as to present Etzanoan history and heritage to more than 80,000 projected visitors, annually. | Sandy Randel | (620) 446-2741 | $115,600.00 |
| Exploration Place, Inc. | 50% | Wichita | The EP2 Initiative includes the construction of a riverfront amphitheater, 5-acre destination playscape and a standalone education center. | Kimberly Cronister | (316) 660-0600 | $84,000.00 |
| FosterAdopt Connect, Inc. | 50% | KCK | Connecting the Dotte’ Project funds and creates a unique young adult center for youth who have aged out of the foster care system but are struggling to create a meaningful life. | Mike Othic | (816) 350-0215 | $115,600.00 |
| Friends of JCDS, Inc. | 50% | Lenexa | Completion of two homes, three bedroom each that are accessible and will remain affordable for individuals with intellectual and developmental disabilities. | Janel Bowers | (913) 826-2270 | $41,580.00 |
| High Point Advocacy and Resource Center, Inc | 70% | Colby | Bridging the gap from crimes derived from substance abuse, to recovery, they will take their services behind bars and provide access to free licensed substance abuse treatment, certified peer mentoring, and advocacy services to inmates in the local county jails in our service delivery area. | Sherry White | (785) 460-8463 | $57,700.00 |
| Kiowa District Hospital | 70% | Kiowa | Expand the Childcare School-Age Building to to sixty children. The building will encompass a FEMA saferoom, mental wellness space, literacy corner, creative art area, and an adequate outdoor playground for physical activity. | Summer Graves | (620) 825-4131 | $200,000.00 |
| Labette Health Foundation | 70% | Parsons | Expansion of the Independence Healthcare Center (IHC). This project will see critical medical equipment placed into this new expansion to serve the medical needs of the community. | Anthony Vaughan | (620) 820-5243 | $84,000.00 |
| Lakemary Center | 70% | Paola | Building a 40 bed dormitory to increase thier licensed bed capacity to 70. The new dormitory has been designed especially for children in an acute psychiatric crisis. | Sally Beyers | (913) 416-5179 | $115,600.00 |
| League 42 Foundation, Inc. | 50% | Wichita | The growing number of registrations by inner city families requires that an additional field be built and that two existing fields be renovated to create capacity to serve more children. | Robert Swanson | (316) 655-1028 | $115,600.00 |
| Medicine Lodge Daycare, Inc. | 70% | Medicine Lodge | Currently operating at a license capacity of 24 children, this expansion project strives to renovate a deteriorating Main Street building to not only help lessen the burden of a strained childcare system, but also give new life to a rural community’s downtown business district. | Sarah Meador | (620) 337-2101 | $40,000.00 |
| No Stone Unturned Foundation, Inc. | 50% | Manhattan | The “No Need Unmet” Capital Campaign will secure the funds to construct a 20,000 sq ft new, state-of-the-art, customized pediatric therapy center. | Kelly Keogh | (785) 320-7093 | $115,600.00 |
| Orpheum Performing Arts Centre, LTD | 50% | Wichita | The Second Century project includes rehabilitation and restoration of the stage, main auditorium, and grand balcony. There were once 120 Orpheum Theatres throughout the country, now only 17 remain, and Wichita is the only one not restored. | Rachel Banning | (316) 771-7983 | $115,600.00 |
| Pratt Health Foundation | 70% | Pratt | The Pratt Daycare Project will provide daycare space for up to 110 children from infant through preschool age (up to 5). To accomplish this project, the Pratt Childcare Foundation has been incorporated and tasked with the process of renovating an approximately 21,000 square foot facility over two phases. | DeWayne Bryan | (620) 672-6411 | $200,000.00 |
| Rooks County Healthcare Foundation | 70% | Plainville | A dedicated transportation facility to house the Rooks County Transportation Services (RCTS) transit vans and the completion of the RCH childcare group home, the Nest #2, campus. | Eric Sumearll | (785) 688-4428 | $200,000.00 |
| Rotary Club of Sublette | 70% | Sublette | Consturction of a 2700 sq. ft. community splash pad with 9 water features, 11 sprays, landscaping, shade structures, and benches. | Kelley Linn | (620) 805-9912 | $115,400.00 |
| Sedan City Hospital | 70% | Sedan | This project is for the radiology department at a Critical Access Hospital. It will replace a broken xray machine, install a ceiling support track, table for patients, mounted wall holder for xray cassettes and necessary supplies as well as paint, flooring and lighting updates. | Michelle Williams | (620) 725-3115 | $81,184.00 |
| St. John’s Child Development Center | 70% | Ellinwood | The project includes the remodel and conversion of new classroom spaces to create operational efficiencies and add new childcare slots for toddlers and children ages 3-4. A full kitchen and playground will be co-located in the building designed and customized for a safe learning environment. | Tricia Schlessiger | (620) 564-2885 | $160,300.00 |
| Stormont Vail Foundation | 50% | Topeka | The expansion and renovation of the Cardiovascular Procedure Center (CVPC). This project will increase capacity to meet patient demand, add new and update existing technology, and create a Radial Lounge designed to best meet the recovery needs of most cardiac catherization patients. | Tina Long | (785) 354-5995 | $115,400.00 |
| Sunporch of Smith Center, Inc | 70% | Smith Center | Remodel and additions to increase the total capacity of elders served from 11 to 15 in each of the two homes (from 22 to 30 combined). | Jona Freel | (785) 407-0849 | $115,400.00 |
| The Kansas African American Museum, Inc. | 50% | Wichita | An Innovation Laboratory and Cultural Center. | Denise Sherman | (316) 262-7651 | $84,000.00 |
| Trego Hospital Endowment Foundation, Inc. | 70% | WaKeeney | Renovations and improvements to the current facility to ensure state-of-the-art medical services and equipment and an expansion to include private inpatient rooms with accessible private bathrooms. | Trego Hospital Endowment | (785) 743-2070 | $115,400.00 |
| Valley Hope Association | 70% | Atchison | Renovation of a recently acquired 21,000 square foot building, adjacent to the existing center to create a Clinical Care Center with space for counseling, workshops, and a gymnasium to improve the patient experience and privacy. | Megan OConnor | (785) 877-5111 | $84,000.00 |
| Wareham Hall Renovation Fund | 50% | Manhattan | The Wareham Hall renovation aims to transform the historic Wareham Opera House into a state-of-the-art music and performance venue, bolstering Manhattan’s arts and cultural scene. | Blade Mages | (785) 614-1442 | $115,400.00 |
| Wichita Public Library Foundation Inc. | 50% | Wichita | Outreach services will provide additional access to library services for those with low access to resources and to collectively increase reading at grade level (age 8) to provide educational opportunities. | Kristi Oberg | (316) 204-1348 | $115,600.00 |
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