Wisconsin. Star tin g a Nonprofit Organization in Wisconsin: Initial ...

Wisconsin Registration and Compliance

Welcome to the registration and compliance page for Wisconsin nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Wisconsin, annual filing requirements for existing organizations, and fundraiser bingo/raffle requirements. This page also contains a link to the relevant nonprofit statute for the State of Wisconsin.

Starting a Nonprofit Organization in Wisconsin: Initial Filings

1. To Incorporate in Wisconsin

Submit Articles of Incorporation to:

Department of Financial Institutions PO Box 7846 Madison, WI 53707-7846 Information: (608) 261-7577 Fax: (608) 267-6813 Web Site: corporations Filing Fee: $35

2. To Obtain Wisconsin Franchise and Income Tax Exemptions

Federally exempt 501(c)(3) organizations are automatically exempt from Wisconsin corporate franchise and income taxes and need not apply for exemption.

Wisconsin Department of Revenue 2135 Rimrock Road Madison, WI 53713 Information: (608) 266-2776 Fax: (608) 267-0834 Web Site: revenue.

3. To Obtain Wisconsin Sales Tax Exemption

Generally, federally exempt 501(c)(3) organizations will qualify for sales tax exemption in Wisconsin. To obtain a Certificate of Exempt Status (CES) number, the organization must submit Form S-103 (CES) along with a copy of the IRS determination letter, Articles of Incorporation, bylaws, and a statement of income and expenses for the organization's most recent accounting period to:

Wisconsin Department of Revenue PO Box 8902 Madison, WI 53708-8902 Information: (608) 266-2776 Fax: (608) 267-1030 Web Site: revenue.

4. To Solicit or Receive Contributions

In order to solicit contributions or have contributions solicited on its behalf in Wisconsin, a 501(c)(3) organization must register with the Department of Financial Institutions by submitting the Charitable Organization Registration Statement along with Articles of Incorporation, Bylaws, IRS 501(c)(3) determination letter, and a statement explaining how the organization will use the contributions received to:

Department of Financial Institutions PO Box 7876 Madison, WI 53707-7876 Information: (608) 267-1711 Fax: (608) 267-6889 Web Site: CharitableOrganizations/default.htm Filing Fee: $15

Notes: If contributions* received > $5,000: Submit Form #308 with filing. If contributions received are between $200,000-$399,999: Submit review audit, Form #1952, and Form #308 with filing. If contributions received > $400,000: Submit audited financial statement, Form #1952, and Form #308 with filing. If contributions received < $5,000: Submit Form #1943 with filing.

If contributions received < $50,000 and the organization only solicited in one community: Submit Form #1943 with filing. If the organization uses a professional fund-raiser or fund-raising counsel to solicit in Wisconsin, the name and address of said fund-raiser must be provided with filing.

* "Contributions" refers to those either solicited or unsolicited. Also, IRS Form 990 may be filed in lieu of Form #308 (Charitable Organization Annual Financial Report), but must be accompanied with Form #1952.

Some organizations may be exempt from registration. Refer to the list of exemptions for more information.

Annual Filings for Wisconsin Nonprofit Organizations

1. Internal Revenue Service

Form: Annual Return Form 990

Due Date: 4 ? months after end of fiscal year

Internal Revenue Service Ogden, UT 84201-0027 Information: (800) 829-1040 Forms: (800) 829-3676 Web Site: charities Filing Fee: $0 Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply

including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS' Modernized e-file Providers list.

2. Wisconsin Department of Financial Institutions

a. Form: Charitable Organization Registration Renewal (Online)

Due Date: July 31st (renewal notices should be sent to the organization by the Department of Financial Institutions on or around June 1)

Department of Financial Institutions PO Box 7876 Madison, WI 53707-7876 Phone: (608) 267-1711 Fax: (608) 267-6889 Web Site: CharitableOrganizations/default.htm Filing Fee: $54 Notes: This filing must be completed online.

Filings completed after August 1 and before October 1 are subject to a $25 late fee.

Organizations that fail to file by September 30th will lose their charitable solicitation credential and will need to apply as a new applicant.

b. Form: Annual Financial Report (One of: Form 1943, Form 308, or Form 1952)

Due Date: Within 9 months of organization's fiscal year end

Department of Financial Institutions PO Box 7876 Madison, WI 53707-7876 Phone: (608) 267-1711

Fax: (608) 267-6889 Web Site: CharitableOrganizations/default.htm Filing Fee: None

Submit Form 1943 (Affidavit in Lieu of Annual Financial Report) if the organization receives less than $5,000 in contributions annually or solicits only in the county in which the organization is located and receives less than $50,000 annually.

Form 308 (Charitable Organization Annual Report) May be submitted without a copy of IRS Form 990.

Form 1952 (Wisconsin Supplement to Financial Report) is the most commonly used form. The IRS Form 990 is required to support this form.

If contributions received > $400,000 submit complete audit with financial report.

If contributions received between $200,000-$399,999 submit a review audit with a financial report. "Contributions received" refers to those either solicited or unsolicited. Refer to the Charitable Organization Annual Report FAQs for more details on the Annual Report filing.

3. Wisconsin Secretary of State

Form: Annual Report

Due Date: During the calendar year quarter in which the anniversary date of incorporation occurs.

Department of Financial Institutions PO Box 7846 Madison, WI 53707-7846 Information: (608) 261-7577 Fax: (608) 267-6813

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