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K.A.R. 92-2-60

Charitable distributees.

Official textus-ks/regssos.ks.govlast amended
Summarize

# (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.)

Amendment history

(Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537c, 79-1539, 79-1540; effective May 1, 1986.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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In this article (40 sections)
  1. 92-2-40 · 92-2-40
  2. 92-2-41 · 92-2-41
  3. 92-2-42 · 92-2-42
  4. 92-2-43 · 92-2-43
  5. 92-2-44 · 92-2-44
  6. 92-2-45 · 92-2-45
  7. 92-2-46 · 92-2-46
  8. 92-2-47 · 92-2-47
  9. 92-2-48 · 92-2-48
  10. 92-2-49 · 92-2-49
  11. 92-2-50 · 92-2-50
  12. 92-2-51 · 92-2-51
  13. 92-2-52 · 92-2-52
  14. 92-2-53 · 92-2-53
  15. 92-2-54 · Transfer of assets prior to payment of tax.
  16. 92-2-55 · 92-2-55
  17. 92-2-56 · Family settlement agreements.
  18. 92-2-57 · Distributees; prior transfers between class A distributees.
  19. 92-2-58 · Debts forgiven by will.
  20. 92-2-59 · Surviving spouses.
  21. 92-2-60 · Charitable distributees.
  22. 92-2-61 · Qualified terminable interest property election.
  23. 92-2-62 · Tax to residue.
  24. 92-2-63 · Additional tax; credit for state death taxes.
  25. 92-2-64 · Minimum tax; credit for state death taxes.
  26. 92-2-65 · Proration of credit for state death taxes; tax chargeable…
  27. 92-2-66 · Valuation of property included in the gross estate.
  28. 92-2-67 · Special valuation of certain farm and closely held business…
  29. 92-2-68 · Exclusion of certain farm and closely held business…
  30. 92-2-69 · Transfers in contemplation of death.
  31. 92-2-70 · Transfers with retained life estate.
  32. 92-2-71 · Transfers taking effect at death.
  33. 92-2-72 · Revocable transfers.
  34. 92-2-73 · Annuities or other payments receivable by reason of surviving…
  35. 92-2-74 · Joint tenancy.
  36. 92-2-75 · Powers of appointment.
  37. 92-2-76 · Life insurance proceeds.
  38. 92-2-77 · Transfers for insufficient consideration.
  39. 92-2-78 · Proration of deductions.
  40. 92-2-79 · Deduction of expenses and debts.
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