Does a Kansas Nonprofit Need an Audit?
Kansas requires a charitable organization that received contributions of more than $500,000 in its most recently completed fiscal year to file an audited financial statement prepared in accordance with generally accepted accounting principles, together with the opinion of an independent certified public accountant.
Data as of Sep 21, 2026 · Source: Federal Audit Clearinghouse (public data)
Does a Kansas nonprofit need an audit?
Kansas requires a charitable organization that received contributions of more than $500,000 in its most recently completed fiscal year to file an audited financial statement prepared in accordance with generally accepted accounting principles, together with the opinion of an independent certified public accountant.
| Topic | Applies to | Rule | Threshold | Source | Last verified |
|---|---|---|---|---|---|
| State law | contributions in excess of $500,000 during the most recently completed fiscal year | A charitable organization that received contributions in excess of $500,000 during the organization's most recently completed fiscal year shall file, in addition to the federal income tax returns or the statement required by subsection (b), an audited financial statement for the charitable organization's most recently completed fiscal year, prepared in accordance with generally accepted accounting principles, and the opinion of an independent certified public accountant on the financial statement. | $500,000 | K.S.A. 17-1763(c) | Last verified: 2026-09-21 |
Who enforces this in Kansas?
The first rule in the table comes from K.S.A. 17-1763(c). Check that source for the Kansas office and the filing instructions that apply to your organization.
How does this differ from the federal single audit?
The federal single audit applies when a nonprofit spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024 ($750,000 for earlier fiscal years). State rules are separate and are listed on this page.
Read what the single audit threshold means or check whether an organization needs a federal single audit.
Kansas nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the Kansas nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
Common questions
Does a Kansas nonprofit need an audit?
Kansas requires a charitable organization that received contributions of more than $500,000 in its most recently completed fiscal year to file an audited financial statement prepared in accordance with generally accepted accounting principles, together with the opinion of an independent certified public accountant.