Kan. Admin. Regs. § 19-21-5
Every person, other than a candidate or a candidate committee, party committee, or political committee, who makes independent contributions or expenditures other than by contribution to a candidate or a candidate committee, party committee, or political committee, in an aggregate amount of one hundred dollars ($100) or more within a calendar year shall make verified statements containing the information required by K.A.R. 19-29-2 on forms prescribed and provided by the commission, and file them in the office of the secretary of state so that each statement is in that office on the day specified in 1981 Kansas Session Laws, Chapter 171, Sec. 7. Reports made under this section need not be cumulative. For the purposes of this section, "independent contributions and expenditures" means contributions or expenditures made without cooperation or consent of the candidate or committee intended to be benefited and which expressly advocate the election or defeat of a clearly identified candidate.
Kan. Admin. Regs. § 19-21-5