Tax Entity Exemption List

The following entities and organizations (listed by statute) are authorized to receive a Tax-Exempt Entity Exemption Certificate from the Kansas Department of Revenue.

K.S.A. Name and Effective Date
74-99b12 Kansas Bioscience Authority - 7/1/2004
79-3606(b)(d) State of Kansas, political subdivisions - 4/9/1937, nonprofit hospitals - 7/1/1970, blood banks - 7/1/1980, tissue & organ banks - 7/1/1987
79-3606(c)(d) Elementary, secondary schools and nonprofit educational institutions - 7/1/1970
79-3606(s) Groundwater districts - 4/12/1977 and rural water districts paying water protection fee - 7/1/1997
79-3606(v) Meal contractors for the homebound (i.e., Meals on Wheels) - 7/1/1978
79-3606(z) Port authority - 7/1/1981
79-3606(hh) Nursing homes, assisted living facility, interim care homes, nonprofit - 7/1/1987
79-3606(ii) Nonsectarian, comprehensive youth development organizations, nonprofit - 7/1/1987
79-3606(jj) Community-based mental health centers - 7/1/1987
79-3606(ll) Public health corporations, nonprofit (limited to preprinted materials) - 7/1/1988
79-3606(oo) Community action groups/agencies for weatherization of low-income homes - 7/1/1988
79-3606(qq) Museums and historical societies, nonprofit - 7/1/1988
79-3606(ss) Public broadcasting radio and tv stations - 7/1/1994
79-3606(tt) Kansas Korean War Memorials organizations, nonprofit - 7/1/1996
79-3606(uu) Rural volunteer fire fighting organizations - 7/1/1997
79-3606(vv) Kansas Chapters of Specified Nonprofit Organizations **See list below
79-3606(ww) Habitat for Humanity for housing project materials - 7/1/1997
79-3606(xx) Zoos, nonprofit - 7/1/1998
79-3606(yy) Parent-Teacher Associations and Organizations - 7/1/1998
79-3606(zz) Free-access radio and TV stations - 7/1/1998
79-3606(aaa) Religious Organizations - 7/1/1998
79-3606(ccc) Primary care clinics/health centers serving the medically underserved - 7/1/1999
79-3606(ggg) Kansas Academy of Science - 7/1/2000
79-3606(hhh) Domestic violence shelters of the KCSDV - 1/1/2005
79-3606(iii) Food distributor to food distribution programs - 7/1/2006
79-3606(lll) Special Olympics Kansas, Inc. - 7/1/2006
79-3606(mmm) Marillac Center, Inc. - purchases of tangible personal property only - 7/1/2006
79-3606(nnn) West Sedgwick County - Sunrise Rotary Club and Sunrise Charitable Fund - 7/1/2006
79-3606(ppp) Homeless shelters 501(c)(3) - 7/1/2006
79-3606(qqq) TLC for Children and Families, Inc. - 7/1/2006
79-3606(rrr) County law libraries - 7/1/2006
79-3606(sss) Catholic Charities or Youthville - 7/1/2006
79-3606(uuu) Kansas Children’s Service League – 7/1/2006
79-3606(vvv) Jazz in the Woods, Inc. - 7/1/2007
79-3606(www) Frontenac Education Foundation - 7/1/2007
79-3606(xxx) Booth Theatre Foundation, Inc. - 7/1/2007
79-3606(yyy) TLC Charities Foundation, Inc. - 7/1/2007
79-3606(zzz) Rotary Club of Shawnee Foundation - 7/1/2007
79-3606(aaaa) Victory in the Valley, Inc. - 7/1/2007
79-3606(cccc) Wayside Waifs - 7/1/2008
79-3606(dddd) Goodwill Industries or Easter Seals of Kansas, Inc. 5/28/2009
79-3606(eeee) All American Beef Battalion, Inc. - 5/28/2009
79-3606(ffff) Sheltered Living, Inc. - 5/28/2009
79-3606(iiii) Wichita Children’s Home - 7/1/2008
79-3606(jjjj) Beacon, Inc. - 7/1/2014
79-3606(kkkk) Reaching Out from Within, Inc. - 7/1/2014

Kansas Chapters of Specified Nonprofit Organizations:

K.S.A. Name and Effective Date
79-3606(vv)**Alliance for the Mentally Ill - 7/1/1997
79-3606(vv)**Alzheimer’s Disease and Related Disorders Association, Inc. – 7/1/1997
79-3606(vv)**American Cancer Society, Inc. - 7/1/2007
79-3606(vv)**American Diabetes Association, Kansas Affiliate - 7/1/1997
79-3606(vv)**American Heart Association - 7/1/1997
79-3606(vv)**American Lung Association – 7/1/1997
79-3606(vv)**Angel Babies Association - 7/1/2007
79-3606(vv)**Community Housing of WY County - 7/1/2006
79-3606(vv)**Community Services of Shawnee, Inc. - 7/1/2007
79-3606(vv)**Cross-lines Cooperative Council - 7/1/2006
79-3606(vv)**Cystic Fibrosis Foundation, Heart of America Chapter - 1/1/2005
79-3606(vv)**Dream Factory, Inc. - 7/1/2007
79-3606(vv)**Dreams Work, Inc. - 7/1/2006
79-3606(vv)**Heartstring Community Foundation - 1/1/2005
79-3606(vv)**International Assn of Lions Clubs - 7/1/2007
79-3606(vv)**Johnson County Young Matrons, Inc. - 7/1/2007
79-3606(vv)**Kansas Fairgrounds Foundation - 5/28/2009
79-3606(vv)**Kansas Specialty Dog Service (KSDS, Inc) - 7/1/2006
79-3606(vv)**Lyme Assn of Greater Kansas City, Inc. - 7/1/2006
79-3606(vv)**Mental Illness Awareness Council - 7/1/1997
79-3606(vv)**National Kidney Foundation (of KS and Western MO) - 7/1/2001
79-3606(vv)**Ottawa Suzuki Strings, Inc. - 7/1/2007
79-3606(vv)**Parkinsons Disease Assn - 7/1/2001
79-3606(vv)**Spina Bifida Assn - 1/1/2005

The following exempt entities qualify for a Project Exemption Certificate:

K.S.A. Name and Effective Date
79-3606(d)Political subdivisions of State of Kanas - 4/9/1937
79-3606(d)Elementary or secondary school or educational institution - 7/1/1970
79-3606(d)Public or private nonprofit hospital - 7/1/1970
79-3606(e)United States Government, its agencies or instrumentalities - 7/1/1971
79-3606(s)Groundwater districts - 4/12/1977 and rural water districts paying water protection fee - 7/1/1997
79-3606(z)Port authority - 7/1/1991
79-3606(xx)Zoos, 501(c)(3), nonprofit - 7/1/1998
79-3606(aaa)Religious organizations 501(c)(3) - 7/1/1998
79-3606(ccc)Primary care clinic 501(c)(3) - 7/1/1999
79-3606(iii)Food distribution center, nonprofit - 7/1/2006
79-3606(qqq)TLC for Children and Families, Inc. – 7/1/2006
79-3606(sss)Charitable Family Providers (Catholic Charities), nonprofit – 7/1/2006
79-3606(ttt)Museum within a designated qualified hometown - 7/1/2006
79-3606(uuu)Kansas Children’s Service League - 7/1/2006
79-3606(xxx)Booth Theatre Foundation - 7/1/2007
79-3606(yyy)TLC Charities Foundation, Inc. - 7/1/2007
79-3606(ffff)Sheltered Living, Inc. - 5/28/2009
79-3606(iiii)Wichita Children’s Home – 7/1/2014
79-3606(llll)Gove County Healthcare Endowment Fund – 7/1/2016 (exp 7/1/2019)