2009 Kansas Code
Chapter 79 TAXATION
Article 15 DEATH TAXES
79-15,222. Same; transfers to or for the use of charitable organizations.
79-15,222
79-15,222. Same; transfers to or for the use of charitable organizations. For purposes of the tax imposed by K.S.A. 2009 Supp. 79-15,203, and amendments thereto, the value of the taxable estate shall be determined by deducting from the value of the gross estate the amount of all bequests, legacies, devises or transfers to or for the use of any charitable organization, regardless of the form or manner of such bequests, legacies, devises or transfers, but only to the extent that such interest is included in determining the value of the gross estate. For purposes of this section, "charitable organization" means those corporations, organizations, associations, societies, institutions, foundations, governmental units or agencies described in section 2055(a) of the internal revenue code.
History: L. 2006, ch. 199, § 22; Jan. 1, 2007.
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