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KS Notice 00-11 Individual Income Tax 2000-09-19

How could Kansas taxpayers donate to the World War II Memorial Fund on their income tax return?

Short answer: Senate Bill 226 created the Kansas World War II Memorial Fund and, for tax years 2000 and 2001 only, let individuals donate to it directly on their Kansas Individual Income Tax return (Form K-40) by checking the appropriate box and entering $1, $5, $10, or another amount. The donation is added to the taxpayer's income tax due, or subtracted from the taxpayer's refund, as the case requires. All money deposited in the fund goes solely to contributions to the World War II Memorial Society, on behalf of Kansas, for the World War II memorial to be located in Washington, D.C. The provision was effective July 1, 2000.

Apply this to your situation

This page answers the general question as of 2000. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 2000
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Kansas Department of Revenue Notice providing general public guidance, not a private ruling issued to one taxpayer. It describes 2000 law as it stood that year; later law and rates may change the result, so verify the current statute before relying on it. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Senate Bill 226 established the Kansas World War II Memorial Fund and added a voluntary income tax checkoff, effective July 1, 2000.

  • For tax years 2000 and 2001, a person filing a Kansas Individual Income Tax return (Form K-40) may donate $1, $5, $10, or another amount by checking the appropriate box.
  • The donation is added to the income tax due or subtracted from the refund, as applicable.
  • The fund is established in the state treasury, and all money in it is used solely for contributions to the World War II Memorial Society, on behalf of Kansas, for the national World War II memorial in Washington, D.C.

What this means for you

If you filed a Kansas individual income tax return for 2000 or 2001, you could add a donation to the World War II Memorial Fund through a checkoff box on Form K-40; the amount was added to your tax or taken from your refund.

Common questions

Q: Which tax years allowed the World War II Memorial Fund checkoff?
A: Tax years 2000 and 2001, on the Kansas Individual Income Tax return (Form K-40).

Q: Where did the donated money go?
A: Solely to the World War II Memorial Society, on behalf of Kansas, for the national World War II memorial in Washington, D.C.

Citations and references

  • 2000 Senate Bill 226 (Kansas World War II Memorial Fund income tax checkoff for tax years 2000-2001)

Subject

Kansas World War II Memorial Fund Established

Source

Original ruling text

Notice
Notice Number: 00-11
Tax Type: Individual Income Tax
Brief Description: Kansas World War II Memorial Fund Established by Senate Bill 226 from the
2000 Legislative Session
Keywords:
Approval Date: 09/19/2000

Body:
NOTICE 00-11

                              Kansas World War II Memorial Fund Established

The 2000 Kansas Legislature enacted Senate Bill 226, which includes a new provision for the Kansas World War II
Memorial Fund. This provision is effective July 1, 2000.

For tax years 2000 and 2001, people filing a Kansas Individual Income Tax return, Form K-40, may donate $1, $5,
$10, or some other amount to the Kansas World War II Memorial Fund by checking the appropriate box on their
return. The donation will be in addition to the individual’s income tax liability, or subtracted from their income tax
refund, as the case requires. The Kansas World War II Memorial Fund is established in the state treasury.

All money deposited in the fund will be used solely for the purpose of providing contributions to the World War II
Memorial Society on behalf of Kansas for the benefit of the World War II memorial to be located in Washington, D.C.

To obtain additional copies of this or any other notice call the Kansas Department of Revenue’s voice mail forms
request line at (785) 296-4937 or download them from our web site: www.ink.org/public/kdor. If you have any
questions about this notice or the Kansas World War II Memorial Fund, please contact our Taxpayer Assistance
Center.
Taxpayer Assistance Center
Docking State Office Building
915 SW Harrison St., 1st Floor
Topeka, KS 66625-0001
In Topeka call: 368-8222
Outside Topeka call toll free: 1-877-526-7738
Fax: (785) 291-3614

Date Composed: 09/19/2000 Date Modified: 10/09/2001

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