The Dodge City Community College (DC3) Athletics building was built in 1970. The first expansion was completed in 1980, and this area now houses athletic offices on the upper floor and the training and weight rooms on the lower floor. The second expansion was in 1988, and this added facility contains the DC3 Wellness Center, a yoga studio, and racquetball courts.
Currently, the weightroom is in dire need of renovation. The equipment is outdated and the room is too small for the department to conduct full team trainings. DC3 is creating a new space within the athletic building in addition to new and up-to-date equipment.
This project would allow our athletes to be competitive within the Jayhawk Conference. These improvements would also provide more successful recruiting opportunties, providing the excellence expected of every Conquistador.
See the weight room concept pictures at the bottom of the page or click here!
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Overview
The Kansas Legislature has enacted House Bill 2239 which provides a state tax credit for contributions to a community college or technical college for the purpose of capital improvements, deferred maintenance, or the purchase of technology or equipment. The legislation provides for a tax credit based on a specified percentage of a taxpayer’s contribution made on or after July 1, 2022.
The credit is available for five years, tax years 2022 through 2026, and is applicable to Kansas state income tax, insurance premiums tax, and bank privilege tax. The credit shall equal 60% of the total amount contributed during a taxable year for contributions made to a designated community college or technical college in Kansas. For example, a $100,000.00 contribution to Dodge City Community College will result in a $60,000.00 credit on a donor’s state tax bill as mentioned above.
If the credit from a donation exceeds the tax liability for a taxpayer that contributes to a community college or a technical college, the excess credit may not be carried forward and may not be refunded to the taxpayer. For example, John Conq owes $50,000.00 in Kansas state income taxes in tax year 2022. John Conq makes a donation of $90,000.00 to Dodge City Community College under the Community College and Technical College Contribution Tax Credit Program (Program) in tax year 2022. The Kansas Department of Revenue grants John Conq a certificate for a tax credit in tax year 2022 of $54,000.00 for participating in the Program ($90,000 x 60% = $54,000.00). However, as John Conq redeems his tax credit certificate with the Kansas Department of Revenue for his tax liability, the $4,000.00 excess credit expires and will not be refunded or carried forward to a new tax year.
The total tax credits allowed by state of Kansas in any one tax year is $5,000,000 for the nineteen community colleges and seven technical colleges. In no circumstance does any one community college or technical college receive more than $500,000.00 in tax credits per tax year. The maximum tax credit per taxpayer in a tax year is $250,000.00. Unused tax credits cannot be rolled forward, rebated or refunded. Tax credits are available on a first come, first served basis. Once the $5,000,000.00 tax credit cap is reached in a tax year, no further tax credits are allowed in that tax year.
Contributions made through the program to a designated community college or technical college shall be deposited to the credit of the capital outlay fund of such community college or technical college established as provided by K.S.A. 71-501a. Expenditures from the capital outlay fund shall be made for the purposes designated for such fund pursuant to law.
Tax Credit Application Process
The Kansas Department of Revenue (KDR) has created a web database to manage the program. Dodge City Community College has access to this web application. The database allows Dodge City Community College to enter contributions into the tax credit program. The review and approval of tax credit applications will be conducted by the KDR through the web database. Dodge City Community College will have access to approved, pending, and/or denied tax credit applications.
Dodge City Community College has named Jeff Cermin, VP of Administration and Finance/CFO as the manager of the program. There are three additional representatives with access to the database, Kristi Ohlschwager, Assistant Vice President of Administration and Human Relations; Christina Haselhorst, Director of Foundation and Community Relations; and Lynette Kessen, Administrative Assistant to the Vice President of Administration and Finance / CFO.
Dodge City Community College will submit tax credit applications to KDR for approval within ten days of receiving a contribution. Dodge City Community College will be able to track the contribution to determine whether it was approved, denied, pending, or held for need of further documentation. Upon approval, Dodge City Community College will be able to print a tax credit certificate for the use of the donor. The College will also be able to print letters of denial for tax credit applications that are not approved by KDR.
Approved Applications
Each approved application will have an approved “Tax Credit Certificate” for that specific contributor. This “Tax Credit Certificate” will include a certificate number. This certificate number will be used in lieu of the contributor’s SSN or EIN. It is Dodge Community College’s responsibility to print and deliver the “Tax Credit Certificate” back to the donor/contributor. This certificate will be used when the donor/contributor completes and files their Kansas state tax return.
Pending Applications
Applications that are submitted to the KDR by Dodge City Community College will be deemed pending until the KDR has reviewed them.
Applications Requiring Further Information
Should additional information be required to complete the review of the tax credit application, KDR will communicate with Dodge City Community College; who then must communicate the need for additional information to the donor/contributor. Applications requiring additional information are not considered complete, and therefore are not guaranteed to receive tax credits. Available tax credits are only allocated to completed and approved tax credit applications.
Denied Applications
Should the tax credit application be denied, the Department will communicate such denial through the web-based application to Dodge City Community College. The College will print the denial letter and deliver it to the donor/contributor.