Historic Site Contribution Credit

INCOME AND PRIVILEGE TAXPAYERS-Effective for all taxable years commencing after Dec. 31, 2006 and before June 30, 2012.

A taxpayer that makes a contribution of at least $1,000 to a state-owned historic site or an organization which is exempt from federal income taxation pursuant to section 501(c)(3) of the federal internal revenue code of 1986, which such organization owns and operates an historic site to be used for the purpose of restoration, preservation or operation of such  state-owned historic site or historic site or the establishment or maintenance of an endowment to provide for the future stability of such state-owned historic site or historic site shall be allowed a tax credit.

Qualifications

The historic site or state-owned historic site must be approved by the State Historical Society.

Credit Amount

The credit is 50 percent of the taxpayer’s contribution 

Limitation of Credit

The amount of the credit shall not exceed $2,500 for any one taxpayer in any one taxable year. In no event shall the total amount of credit exceed $200,000 in any one fiscal year.

Procedures to Claim the Credit

You may download Schedule K-75 to claim the historic site contribution credit. This schedule must be completed and submitted with the tax return. You may also call the Department of Revenue voice mail system at 785-296-4937 to request Schedule K-75. You will be asked to give your name, address, phone number and form(s) you desire. Please allow two weeks for delivery of your forms.

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Historic Site

Any building or structure that is significant in the history, architecture, archeology or culture of the state of Kansas, Kansas communities or the nation. Such historic site must be listed on the national register of historic places or the register of historic Kansas places, be open to the public or have the potential to be open to the public for at least 500 hours a year and be owned and operated for the purpose of educating the public about a specific aspect of Kansas and United States history.

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State-owned Historic Site

An historic site under the jurisdiction and control of the state historical society.

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