Kan. Admin. Regs. § 28-72-1n - Definition
In addition to the definitions in K.S.A. 65-1,201 and amendments thereto, the following term shall have the meaning assigned in this regulation:
"Nonprofit" means an entity that has been determined by the IRS to be not-for-profit as evidenced by a "letter of determination" designating the tax code under which the entity operates.
Notes
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