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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
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.
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) - Division of Corporate and Consumer Services - Corporations Bureau
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.
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
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
Professional fundraiser or fundraising counsel contracts
A certificate of good standing from the organization's home state
Certificate of incorporation including any name change amendments
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 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
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
Professional fundraiser or fundraising counsel contracts
A certificate of good standing from the organization's home state
Certificate of incorporation including any name change amendments
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.
Submit the short year financials during the standard renewal process.
Cancellation
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.
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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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.
When processing government applications or disbursing filing fees, we may add an order processing fee to cover our administrative expenses.
