Wisconsin Nonprofit Compliance

Required annual filings

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.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

The 15 day of the 5 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) - Corporation Section
Form:

Use the form that WDFI mailed your registered agent or file online. Annual report forms are not available for downloading from the WDFI website. Call (608) 261-7577 to request a replacement form.

Filing method:

Mail or online.

Agency fee:

$10

Turnaround:

About 5 business days.

Due:

Annually by the end of the registration anniversary quarter. So 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.

Law:

Wisconsin Stat. § 181.1622

Notes:
  • Anyone with authority may file.
  • Original signatures are not required.

If the nonprofit was formed outside of Wisconsin (Foreign):

Agency:Wisconsin Department of Financial Institutions (DFI) - Corporation Section
Form:

Use the form that WDFI mailed your registered agent or file online. Annual report forms are not available for downloading from the WDFI website. Call (608) 261-7577 to request a replacement form.

Filing method:

Mail or online.

Agency fee:

$15

Turnaround:

About 5 business days.

Due:

Annually by March 31. 

Law:

Wisconsin Stat. § 181.1622

Notes:
  • Anyone with authority may file.
  • Original signatures are not required.
5 Renew the Charitable Solicitation Registration

Wisconsin Charitable Organization Registration

Agency:Wisconsin Department of Financial Institutions - Division of Banking
Law:

Wisconsin Statutes Ch.220; Wisconsin Administrative Code, Chapter RL 5

Automatic Exemption

Exemption Eligible Organizations:
  • Religious organizations that are exempt from IRS 990 filing requirements
  • Political groups
  • 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.
  • Membership organizations
  • Veterans organizations
  • Educational organizations
  • Appeals for individuals
  • State agencies
  • Private schools
  • Congressionally chartered organizations that submit financial reports to the Secretary of Defense

Initial Registration

Form:

Form 296: Charitable Organization Registration Application

Filing method:

Mail

Agency fee:

$15

Notes:
  • 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.

Registration Renewal
Charitable Registration Renewal

Filing method:

Online

Agency fee:

$54

Due:

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.

Penalties:

$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.

Registration Renewal
Charitable Organization Annual Financial Report

Form:

Annual Financial Reports may be filed on one of three forms that your firm can use based on qualifying factors.

Filing method:

Mail.

Agency fee:

$0

Due:

You must file an annual financial report within 12 months after the close of your fiscal year if you received >$5,000 in contributions.

Notes:
  • There are two renewal filings for charitable organizations: charitable registration renewal and charitable organization annual report.

Change of Fiscal Year

Form:

Form 1952 or Form 308

Agency fee:

$0

Turnaround:

1-2 business days

Notes:

Submit the short year financials during the standard renewal process.

6 Renew the Charitable Solicitation Registration

Wisconsin Charitable Organization Registration

Agency:Wisconsin Department of Financial Institutions - Division of Banking
Law:

Wisconsin Statutes Ch.220; Wisconsin Administrative Code, Chapter RL 5

Automatic Exemption

Exemption Eligible Organizations:
  • Religious organizations that are exempt from IRS 990 filing requirements
  • Political groups
  • 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.
  • Membership organizations
  • Veterans organizations
  • Educational organizations
  • Appeals for individuals
  • State agencies
  • Private schools
  • Congressionally chartered organizations that submit financial reports to the Secretary of Defense

Initial Registration

Form:

Form 296: Charitable Organization Registration Application

Filing method:

Mail

Agency fee:

$15

Notes:
  • 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.

Registration Renewal
Charitable Registration Renewal

Filing method:

Online

Agency fee:

$54

Due:

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.

Penalties:

$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.

Registration Renewal
Charitable Organization Annual Financial Report

Form:

Annual Financial Reports may be filed on one of three forms that your firm can use based on qualifying factors.

Filing method:

Mail.

Agency fee:

$0

Due:

You must file an annual financial report within 12 months after the close of your fiscal year if you received >$5,000 in contributions.

Notes:
  • There are two renewal filings for charitable organizations: charitable registration renewal and charitable organization annual report.

Change of Fiscal Year

Form:

Form 1952 or Form 308

Agency fee:

$0

Turnaround:

1-2 business days

Notes:

Submit the short year financials during the standard renewal process.

7Maintain 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.


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