Kan. Admin. Regs. 28-72 § K.A.R. 28-72-1n
Definition.
Operative Text
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.
K.A.R. 28-72 § K.A.R. 28-72-1n establishes how the term 'nonprofit' is defined within the broader regulatory framework of K.A.R. 28-72. Under this provision, an entity qualifies as a nonprofit only if the IRS has formally recognized it as not-for-profit through an official letter of determination that identifies the applicable tax code section. This definition supplements, rather than replaces, the definitions already found in K.S.A. 65-1,201.
Plain English — not legal advice.
Property owners or managers who operate under or interact with entities claiming nonprofit status in the context of K.A.R. 28-72 § K.A.R. 28-72-1n should be aware that a valid IRS letter of determination is the required evidence of nonprofit standing. Compliant operators generally verify that any organization presenting itself as a nonprofit can produce this documentation before relying on that status for regulatory purposes. Maintaining records of such letters helps demonstrate due diligence when the nonprofit designation is relevant to housing-related obligations under K.A.R. 28-72.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
K.A.R. 28-72 § K.A.R. 28-72-1n is primarily a definitional provision that shapes how 'nonprofit' is interpreted throughout the K.A.R. 28-72 regulatory scheme, which can affect housing programs or services delivered by nonprofit organizations. Tenants who believe a housing provider is incorrectly claiming nonprofit status under this framework may find it useful to request documentation, such as the IRS letter of determination, to verify that claim. Tenant-rights organizations or a local legal aid office can help explain how this definition interacts with any rights or protections that depend on an entity's nonprofit designation.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated October 18, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
Effective Timeline
References In
Rules and statutes that cite this regulation