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This guide covers the required filings to maintain a nonprofit corporation
in Wisconsin. If you are looking to form nonprofit in Wisconsin, please
visit our Start
Your Wisconsin Nonprofit guide. The steps below apply to nonprofits that are
both incorporated and foreign qualified in Wisconsin. Please note that this is a
general list and may not be exhaustive or applicable to all nonprofits.
By the 15th day of the 5th month following the end of the taxable year. For most organizations, the tax year ends December 31 so the Form 990 is due May 15.
2 File
Wisconsin Corporate Tax Exemption Renewals
Not required
There is no renewal requirement for Wisconsin corporate income tax exemption.
More information: Wisconsin Department of Revenue
3 File
Wisconsin Sales Tax Exemption Renewals
Not required
More information: Wisconsin Department of Revenue
4 File
Wisconsin Annual Report
If the nonprofit was formed in Wisconsin (Domestic):
Agency:
Wisconsin Department of Financial Institutions (DFI) - Division of Corporate and Consumer Services - Corporations Bureau
Annually by the end of the registration anniversary quarter. If you incorporated or foreign-qualified on February 15, then your annual report is due every year by the end of the first quarter on March 31. The due dates are March 31, June 30, September 30, and December 31.
Reports may be filed at the start of the calendar quarter the due date falls in.
A person that is exempt from filing a federal annual information return under section 6033 (a) (3) (A) (i) and (iii) and (C) (i) of the Internal Revenue Code
A candidate for national, state, or local office or a political party or other committee or group required to file financial information with the federal elections commission or a filing officer under s. 11.0102 (1)
Charitable organizations which do not intend to raise or actually receive contributions in excess of $25,000 during a fiscal year and all of their functions are performed by volunteers and no assets or income are paid to any officer or member of the charitable organization
If a charitable organization would otherwise be exempt under par. (a) 3., but it raises or receives more than $25,000, it shall, within 30 days after the date on which its contributions exceed this amount, register as required under sub. (1).
A fraternal, civic, benevolent, patriotic, or social organization that solicits contributions solely from its membership
A veterans organization incorporated under ch. 188 or chartered under federal law or the service foundation of such an organization recognized in the bylaws of the organization
A nonprofit, postsecondary educational institution accredited by a regional accrediting agency or association approved under 20 USC 1099b, or an educational institution and its authorized charitable foundations that solicit contributions only from its students and their families, alumni, faculty, trustees, corporations, foundations, and patients
A person soliciting contributions for the relief of a named individual if all contributions, without any deductions, are given to the named individual
Any corporation established by an act of the United States Congress that is required by federal law to submit to Congress annual reports, fully audited by the United States Department of Defense
Note the list of 17 attachments that first-time registrants must attach to the application. This includes disclosing contracts with professional fundraisers.
The Preseident and CFO must sign. Signatures must be notarized.
Some Wisconsin counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:
Domestic Applicants:
Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
Foreign Applicants:
Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
If you will foreign qualify in Wisconsin, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 60 days old when filing foreign qualification documents.
How to Apply:
Domestic Applicants:
File entity formation documents with the Wisconsin Department of Financial Institutions (DFI) - Corporation Section.
Submit a Charitable Organization Registration Application and all required attachments to the Wisconsin Department of Financial Institutions - Division of Banking.
Foreign Applicants:
Determine whether or not your charity will need to foreign qualify based on your activity in Wisconsin. If not required, skip to number 3.
Submit a Charitable Organization Registration Application and all required attachments to the Wisconsin Department of Financial Institutions - Division of Banking.
Required Attachments:
IRS form 990
Audited financials (if applicable)
Charter/Articles of Incorporation/Agreement of Association/Instrument of Trust/other organizational instrument
Bylaws (unless organized as a trust)
IRS determination letter (or IRS form 1023 if exemption is pending)
List of officers and directors
List of persons with final custody of contributions
List of persons responsible for final distribution of contributions
List of states where you currently have a Charitable Organization license (met if provided on IRS 990)
Form #2252 or similar for officers/exec. personnel convicted of a misd./felony/pending charges (if applicable)
Explanation statement for any denied/revoked registrations or pending proceedings (if applicable)
Explanation statement if ever enjoined from soliciting contributions or any pending proceedings (if applicable)
Professional fundraiser or fundraising counsel contracts
Certificate of Incorporation (foreign applicants only)
A certificate of good standing (foreign applicants only)
List of other states where registered to solicit
IRS Determination Letter regarding approval of 501(c)3 status if you are tax exempt. A state approval letter is also acceptable.
Provide IRS Form 1023 or 1023EZ if 501(c)3 status is pending
Annually by July 31. An organization that files an initial registration on or after June 1 does not need to renew their registration until the following calendar year. If an initial registration is filed before June 1, renewal must be filed by July 31 of the same calendar year.
Renewals can be filed online as early as June 1.
Due Date Extension:
Wisconsin does not grant extensions for charitable organization registration.
Penalties:
There is a $25 late fee.
Notes:
There are two renewal filings for charitable organizations: charitable registration renewal and charitable organization annual report.
This annual renewal is different than the corporate annual financial report filed with DFI.
The renewal period closes September 30th. After this date, you must file a new initial registration.
You may not file for an extension of the due date.
A CPA audit is required for large nonprofits.
Required Attachments:
List of officers and directors
Registration Renewal Charitable Organization Annual Financial Report (fiscal years that began prior to 3/23/2024)
Form:
Charities use one of three forms to report their financial information for the previous fiscal year. Use the forms listed in the Financial Reports for fiscal years that began before 3/23/2024 section:
A charitable organization must submit this form if it received $25,000 or less in contributions during its most recently completed fiscal year. OR
A charitable organization received less than $50,000 in contributions during its most recently completed fiscal year and only solicited contributions in the county where its principal office is located.
A full list of the organization’s board of directors, officers and trustees. Please include the individual’s name, address and title.
A list of states that have issued a license, registration, permit or other formal authorization to the organization to solicit contributions.
If applicable:
An audited financial statement conducted according to Generally Accepted Accounting Principles for an organization that has received $1,000,000 or more in contribution during its fiscal year; OR
A reviewed or audited financial statement conducted according to Generally Accepted Accounting Principles for an organization which has received $500,000 - $999,999 in contributions during the fiscal year
Registration Renewal Charitable Organization Annual Financial Report (fiscal years that began on or after 3/23/2024)
Form:
Charities use one of three forms to report their financial information for the previous fiscal year. Use the forms listed in the Financial Reports for fiscal years that began on or after 3/23/2024 section:
A charitable organization must submit this form if it received $25,000 or less in contributions during its most recently completed fiscal year. OR
A charitable organization received less than $50,000 in contributions during its most recently completed fiscal year and only solicited contributions in the county where its principal office is located.
A person that is exempt from filing a federal annual information return under section 6033 (a) (3) (A) (i) and (iii) and (C) (i) of the Internal Revenue Code
A candidate for national, state, or local office or a political party or other committee or group required to file financial information with the federal elections commission or a filing officer under s. 11.0102 (1)
Charitable organizations which do not intend to raise or actually receive contributions in excess of $25,000 during a fiscal year and all of their functions are performed by volunteers and no assets or income are paid to any officer or member of the charitable organization
If a charitable organization would otherwise be exempt under par. (a) 3., but it raises or receives more than $25,000, it shall, within 30 days after the date on which its contributions exceed this amount, register as required under sub. (1).
A fraternal, civic, benevolent, patriotic, or social organization that solicits contributions solely from its membership
A veterans organization incorporated under ch. 188 or chartered under federal law or the service foundation of such an organization recognized in the bylaws of the organization
A nonprofit, postsecondary educational institution accredited by a regional accrediting agency or association approved under 20 USC 1099b, or an educational institution and its authorized charitable foundations that solicit contributions only from its students and their families, alumni, faculty, trustees, corporations, foundations, and patients
A person soliciting contributions for the relief of a named individual if all contributions, without any deductions, are given to the named individual
Any corporation established by an act of the United States Congress that is required by federal law to submit to Congress annual reports, fully audited by the United States Department of Defense
Note the list of 17 attachments that first-time registrants must attach to the application. This includes disclosing contracts with professional fundraisers.
The Preseident and CFO must sign. Signatures must be notarized.
Some Wisconsin counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:
Domestic Applicants:
Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
Foreign Applicants:
Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
If you will foreign qualify in Wisconsin, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 60 days old when filing foreign qualification documents.
How to Apply:
Domestic Applicants:
File entity formation documents with the Wisconsin Department of Financial Institutions (DFI) - Corporation Section.
Submit a Charitable Organization Registration Application and all required attachments to the Wisconsin Department of Financial Institutions - Division of Banking.
Foreign Applicants:
Determine whether or not your charity will need to foreign qualify based on your activity in Wisconsin. If not required, skip to number 3.
Submit a Charitable Organization Registration Application and all required attachments to the Wisconsin Department of Financial Institutions - Division of Banking.
Required Attachments:
IRS form 990
Audited financials (if applicable)
Charter/Articles of Incorporation/Agreement of Association/Instrument of Trust/other organizational instrument
Bylaws (unless organized as a trust)
IRS determination letter (or IRS form 1023 if exemption is pending)
List of officers and directors
List of persons with final custody of contributions
List of persons responsible for final distribution of contributions
List of states where you currently have a Charitable Organization license (met if provided on IRS 990)
Form #2252 or similar for officers/exec. personnel convicted of a misd./felony/pending charges (if applicable)
Explanation statement for any denied/revoked registrations or pending proceedings (if applicable)
Explanation statement if ever enjoined from soliciting contributions or any pending proceedings (if applicable)
Professional fundraiser or fundraising counsel contracts
Certificate of Incorporation (foreign applicants only)
A certificate of good standing (foreign applicants only)
List of other states where registered to solicit
IRS Determination Letter regarding approval of 501(c)3 status if you are tax exempt. A state approval letter is also acceptable.
Provide IRS Form 1023 or 1023EZ if 501(c)3 status is pending
Annually by July 31. An organization that files an initial registration on or after June 1 does not need to renew their registration until the following calendar year. If an initial registration is filed before June 1, renewal must be filed by July 31 of the same calendar year.
Renewals can be filed online as early as June 1.
Due Date Extension:
Wisconsin does not grant extensions for charitable organization registration.
Penalties:
There is a $25 late fee.
Notes:
There are two renewal filings for charitable organizations: charitable registration renewal and charitable organization annual report.
This annual renewal is different than the corporate annual financial report filed with DFI.
The renewal period closes September 30th. After this date, you must file a new initial registration.
You may not file for an extension of the due date.
A CPA audit is required for large nonprofits.
Required Attachments:
List of officers and directors
Registration Renewal Charitable Organization Annual Financial Report (fiscal years that began prior to 3/23/2024)
Form:
Charities use one of three forms to report their financial information for the previous fiscal year. Use the forms listed in the Financial Reports for fiscal years that began before 3/23/2024 section:
A charitable organization must submit this form if it received $25,000 or less in contributions during its most recently completed fiscal year. OR
A charitable organization received less than $50,000 in contributions during its most recently completed fiscal year and only solicited contributions in the county where its principal office is located.
A full list of the organization’s board of directors, officers and trustees. Please include the individual’s name, address and title.
A list of states that have issued a license, registration, permit or other formal authorization to the organization to solicit contributions.
If applicable:
An audited financial statement conducted according to Generally Accepted Accounting Principles for an organization that has received $1,000,000 or more in contribution during its fiscal year; OR
A reviewed or audited financial statement conducted according to Generally Accepted Accounting Principles for an organization which has received $500,000 - $999,999 in contributions during the fiscal year
Registration Renewal Charitable Organization Annual Financial Report (fiscal years that began on or after 3/23/2024)
Form:
Charities use one of three forms to report their financial information for the previous fiscal year. Use the forms listed in the Financial Reports for fiscal years that began on or after 3/23/2024 section:
A charitable organization must submit this form if it received $25,000 or less in contributions during its most recently completed fiscal year. OR
A charitable organization received less than $50,000 in contributions during its most recently completed fiscal year and only solicited contributions in the county where its principal office is located.
A person that is exempt from filing a federal annual information return under section 6033 (a) (3) (A) (i) and (iii) and (C) (i) of the Internal Revenue Code
A candidate for national, state, or local office or a political party or other committee or group required to file financial information with the federal elections commission or a filing officer under s. 11.0102 (1)
Charitable organizations which do not intend to raise or actually receive contributions in excess of $25,000 during a fiscal year and all of their functions are performed by volunteers and no assets or income are paid to any officer or member of the charitable organization
If a charitable organization would otherwise be exempt under par. (a) 3., but it raises or receives more than $25,000, it shall, within 30 days after the date on which its contributions exceed this amount, register as required under sub. (1).
A fraternal, civic, benevolent, patriotic, or social organization that solicits contributions solely from its membership
A veterans organization incorporated under ch. 188 or chartered under federal law or the service foundation of such an organization recognized in the bylaws of the organization
A nonprofit, postsecondary educational institution accredited by a regional accrediting agency or association approved under 20 USC 1099b, or an educational institution and its authorized charitable foundations that solicit contributions only from its students and their families, alumni, faculty, trustees, corporations, foundations, and patients
A person soliciting contributions for the relief of a named individual if all contributions, without any deductions, are given to the named individual
Any corporation established by an act of the United States Congress that is required by federal law to submit to Congress annual reports, fully audited by the United States Department of Defense
Note the list of 17 attachments that first-time registrants must attach to the application. This includes disclosing contracts with professional fundraisers.
The Preseident and CFO must sign. Signatures must be notarized.
Some Wisconsin counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:
Domestic Applicants:
Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
Foreign Applicants:
Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
If you will foreign qualify in Wisconsin, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 60 days old when filing foreign qualification documents.
How to Apply:
Domestic Applicants:
File entity formation documents with the Wisconsin Department of Financial Institutions (DFI) - Corporation Section.
Submit a Charitable Organization Registration Application and all required attachments to the Wisconsin Department of Financial Institutions - Division of Banking.
Foreign Applicants:
Determine whether or not your charity will need to foreign qualify based on your activity in Wisconsin. If not required, skip to number 3.
Submit a Charitable Organization Registration Application and all required attachments to the Wisconsin Department of Financial Institutions - Division of Banking.
Required Attachments:
IRS form 990
Audited financials (if applicable)
Charter/Articles of Incorporation/Agreement of Association/Instrument of Trust/other organizational instrument
Bylaws (unless organized as a trust)
IRS determination letter (or IRS form 1023 if exemption is pending)
List of officers and directors
List of persons with final custody of contributions
List of persons responsible for final distribution of contributions
List of states where you currently have a Charitable Organization license (met if provided on IRS 990)
Form #2252 or similar for officers/exec. personnel convicted of a misd./felony/pending charges (if applicable)
Explanation statement for any denied/revoked registrations or pending proceedings (if applicable)
Explanation statement if ever enjoined from soliciting contributions or any pending proceedings (if applicable)
Professional fundraiser or fundraising counsel contracts
Certificate of Incorporation (foreign applicants only)
A certificate of good standing (foreign applicants only)
List of other states where registered to solicit
IRS Determination Letter regarding approval of 501(c)3 status if you are tax exempt. A state approval letter is also acceptable.
Provide IRS Form 1023 or 1023EZ if 501(c)3 status is pending
Annually by July 31. An organization that files an initial registration on or after June 1 does not need to renew their registration until the following calendar year. If an initial registration is filed before June 1, renewal must be filed by July 31 of the same calendar year.
Renewals can be filed online as early as June 1.
Due Date Extension:
Wisconsin does not grant extensions for charitable organization registration.
Penalties:
There is a $25 late fee.
Notes:
There are two renewal filings for charitable organizations: charitable registration renewal and charitable organization annual report.
This annual renewal is different than the corporate annual financial report filed with DFI.
The renewal period closes September 30th. After this date, you must file a new initial registration.
You may not file for an extension of the due date.
A CPA audit is required for large nonprofits.
Required Attachments:
List of officers and directors
Registration Renewal Charitable Organization Annual Financial Report (fiscal years that began prior to 3/23/2024)
Form:
Charities use one of three forms to report their financial information for the previous fiscal year. Use the forms listed in the Financial Reports for fiscal years that began before 3/23/2024 section:
A charitable organization must submit this form if it received $25,000 or less in contributions during its most recently completed fiscal year. OR
A charitable organization received less than $50,000 in contributions during its most recently completed fiscal year and only solicited contributions in the county where its principal office is located.
A full list of the organization’s board of directors, officers and trustees. Please include the individual’s name, address and title.
A list of states that have issued a license, registration, permit or other formal authorization to the organization to solicit contributions.
If applicable:
An audited financial statement conducted according to Generally Accepted Accounting Principles for an organization that has received $1,000,000 or more in contribution during its fiscal year; OR
A reviewed or audited financial statement conducted according to Generally Accepted Accounting Principles for an organization which has received $500,000 - $999,999 in contributions during the fiscal year
Registration Renewal Charitable Organization Annual Financial Report (fiscal years that began on or after 3/23/2024)
Form:
Charities use one of three forms to report their financial information for the previous fiscal year. Use the forms listed in the Financial Reports for fiscal years that began on or after 3/23/2024 section:
A charitable organization must submit this form if it received $25,000 or less in contributions during its most recently completed fiscal year. OR
A charitable organization received less than $50,000 in contributions during its most recently completed fiscal year and only solicited contributions in the county where its principal office is located.
Submit the short year financials during the standard renewal process.
Cancelation
Filing Method:
Mail or email to DFICharitableOrgs@wi.gov
Agency Fee:
$0
Notes:
To close out your registration, send a letter including the charity name, FEIN, date of closure, and reason for closure in writing.
8Maintain
a Wisconsin Registered Agent
Maintain a registered agent that has a street address in Wisconsin. The
registered agent is responsible for receiving legal documents such as service of
process. Appointing a registered agent service is often preferable to listing an
officer or director, as their information often changes. Consider using our registered agent service
in Appleton , WI to maintain compliance with
the state requirement.
Contact Our Team
Complete the form and we will reach out within one business day.
Continue reading
Fundraising Compliance
Learn how to stay compliant with charitable solicitation laws.
Filing fees depend on your individual situation. We do our best to calculate your filing fees
upfront and collect those fees today so we can get started. Your specialist will determine your
exact filing fees and invoice additional fees if required.
