Wisconsin Nonprofit Compliance

• 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
• A state agency, as defined in s. 20.001 (1), or a local governmental unit, as defined in s. 605.01 (1)
• A private school, as defined in s. 118.165
• 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

WI Stat § 202.12(5)

Form 296: Charitable Organization Registration Application

Mail

$15

4-6 weeks

• 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.

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.

Domestic Applicants:

1. File entity formation documents with the Wisconsin Department of Financial Institutions (DFI) - Corporation Section.
2. Submit a Charitable Organization Registration Application and all required attachments to the Wisconsin Department of Financial Institutions - Division of Banking.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in Wisconsin. If not required, skip to number 3.
2. File foreign qualification documents with the Wisconsin Department of Financial Institutions (DFI) - Corporation Section.
3. Submit a Charitable Organization Registration Application and all required attachments to the Wisconsin Department of Financial Institutions - Division of Banking.

• 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
• Organizations ByLaws 
• 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

Online

$54

• 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.

Wisconsin does not grant extensions for charitable organization registration.

There is a $25 late fee.

• 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.

• List of officers and directors

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

Mail or email DFICharitableOrgs@wi.gov

$0

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

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

• IRS form 990
• Audited financials (if applicable)
• Form 1952 WISCONSIN – Supplement to Financial Report. 
• 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 $500,000 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 $300,000 - $499,999 in contributions during the fiscal year

Form 1952 or Form 308

$0

1-2 business days

Submit the short year financials during the standard renewal process.

$0

To close out your registration, send a letter including the charity name, FEIN, date of closure, and reason for closure in writing.

• 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
• A state agency, as defined in s. 20.001 (1), or a local governmental unit, as defined in s. 605.01 (1)
• A private school, as defined in s. 118.165
• 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

WI Stat § 202.12(5)

Form 296: Charitable Organization Registration Application

Mail

$15

4-6 weeks

• 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.

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.

Domestic Applicants:

1. File entity formation documents with the Wisconsin Department of Financial Institutions (DFI) - Corporation Section.
2. Submit a Charitable Organization Registration Application and all required attachments to the Wisconsin Department of Financial Institutions - Division of Banking.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in Wisconsin. If not required, skip to number 3.
2. File foreign qualification documents with the Wisconsin Department of Financial Institutions (DFI) - Corporation Section.
3. Submit a Charitable Organization Registration Application and all required attachments to the Wisconsin Department of Financial Institutions - Division of Banking.

• 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
• Organizations ByLaws 
• 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

Online

$54

• 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.

Wisconsin does not grant extensions for charitable organization registration.

There is a $25 late fee.

• 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.

• List of officers and directors

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

Mail or email DFICharitableOrgs@wi.gov

$0

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

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

• IRS form 990
• Audited financials (if applicable)
• Form 1952 WISCONSIN – Supplement to Financial Report. 
• 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 $500,000 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 $300,000 - $499,999 in contributions during the fiscal year

Form 1952 or Form 308

$0

1-2 business days

Submit the short year financials during the standard renewal process.

$0

To close out your registration, send a letter including the charity name, FEIN, date of closure, and reason for closure in writing.