Kansas Administrative Regulations

Regulation Number:92-2-60
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Inheritance Taxes
Tax Type:Inheritance Tax
Brief Description:Charitable distributees.
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92-2-60 Charitable distributees. (a) Any property interest passing from the decedent to a charitable organization shall be exempt from Kansas inheritance tax, regardless of the manner in which the interest is held or passed.
(b) If the tax due for an estate is determined under the provisions of K.S.A. 79-1539 or 79-1540 and its amendments, the share passing to a charitable organization shall be chargeable with the tax when there are no other distributees whose distributive shares are large enough to pay the tax. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537c, 79-1539, 79-1540; effective May 1, 1986.)