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
• 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

Charities use one of three forms to report their financial information for the previous fiscal year:

• Form 1943 - Affidavit in Lieu of Annual Financial Report 
  • 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.

• Form 1952 - Wisconsin Supplement to Financial Report
  • A charitable organization should submit this form if it files an IRS 990, 990-EZ, or 990PF and doesn't qualify for Form 1943.

• Form 308 - Charitable Organization Annual Report
  • A charitable organization must submit this form if it does not qualify for Form 1943 or Form 1952.

Mail or email DFICharitableOrgs@wi.gov

$0

Within 12 months after the close of your fiscal year.

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

• IRS form 990
• Audited or reviewed 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.

Form 296: Charitable Organization Registration Application

Mail

$15

Charities suspected of violating Wisconsin Statutes §202.01 - §202.18 are subject to an investigation by the Department of Financial Institutions who can:

• deny, limit, suspend, revoke, restrict, or withhold an organization's registration
• assess civil penalties of up to $1,000 per violation
• issue a special order enjoining the person or organization from further solicitation
• temporary restraining order or injunction

Any violation of a special order is punishable with a fine of up to $10,000 per violation. Each day is considered a separate violation. Any violation of a temporary restraining order or injunction is punishable with a fine of up to $5,000 or imprisonment of up to 1 year. The Department may bring an action to the court to enjoin the organization and seek other remedies. Upon application, the court can:

• issue injunction(s)
• award restitution
• issue civil penalties of up to $10,000 per violation
• other judgments as deemed appropriate

A violation of any court-issued judgment is punishable with a fine of up to $10,000. 

• Articles of Incorporation
• Bylaws
• IRS Determination Letter
• Certificate of Good Standing
• IRS Form 990
• Audited Financials (if applicable)

Form 1952 or Form 308

Online

$0

1-2 business days

Submit the short year financials during the standard renewal process.

Mail or email to DFICharitableOrgs@wi.gov

$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
• 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

Charities use one of three forms to report their financial information for the previous fiscal year:

• Form 1943 - Affidavit in Lieu of Annual Financial Report 
  • 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.

• Form 1952 - Wisconsin Supplement to Financial Report
  • A charitable organization should submit this form if it files an IRS 990, 990-EZ, or 990PF and doesn't qualify for Form 1943.

• Form 308 - Charitable Organization Annual Report
  • A charitable organization must submit this form if it does not qualify for Form 1943 or Form 1952.

Mail or email DFICharitableOrgs@wi.gov

$0

Within 12 months after the close of your fiscal year.

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

• IRS form 990
• Audited or reviewed 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.

Form 296: Charitable Organization Registration Application

Mail

$15

Charities suspected of violating Wisconsin Statutes §202.01 - §202.18 are subject to an investigation by the Department of Financial Institutions who can:

• deny, limit, suspend, revoke, restrict, or withhold an organization's registration
• assess civil penalties of up to $1,000 per violation
• issue a special order enjoining the person or organization from further solicitation
• temporary restraining order or injunction

Any violation of a special order is punishable with a fine of up to $10,000 per violation. Each day is considered a separate violation. Any violation of a temporary restraining order or injunction is punishable with a fine of up to $5,000 or imprisonment of up to 1 year. The Department may bring an action to the court to enjoin the organization and seek other remedies. Upon application, the court can:

• issue injunction(s)
• award restitution
• issue civil penalties of up to $10,000 per violation
• other judgments as deemed appropriate

A violation of any court-issued judgment is punishable with a fine of up to $10,000. 

• Articles of Incorporation
• Bylaws
• IRS Determination Letter
• Certificate of Good Standing
• IRS Form 990
• Audited Financials (if applicable)

Form 1952 or Form 308

Online

$0

1-2 business days

Submit the short year financials during the standard renewal process.

Mail or email to DFICharitableOrgs@wi.gov

$0

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