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State-By-State Annual Compliance - Wisconsin

Annual Filings for Wisconsin Nonprofit Organizations

  1. Internal Revenue Service

    Form: Annual Return Form 990
    Due Date: 4 ½ months after end of fiscal year

    Internal Revenue Service
    Ogden, UT 84201-0027
    Information: (800) 829-1040
    Forms: (800) 829-3676
    Web Site: www.irs.gov/charities
    Filing Fee: $0
    Public Charities: Please note that, along with the new Form 990, the IRS has instituted a "phase-in" period to allow organizations time to adjust to the new form. For a detailed "phase-in" chart, please refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

    Private Foundations: Submit Form 990PF, regardless of revenues.
  2. Wisconsin Department of Safety & Professional Services

    a. Form: Form #296 (Charitable Organization Registration Renewal)
    Due Date: July 31st (renewal notices should be sent to the organization by the Department of Regulation & Licensing 45 days prior to July 31 st )

    Department of Safety & Professional Services
    Charitable Organizations
    PO Box 8935
    Madison, WI 53708
    Phone: (608) 266-2112
    Forms: (608) 261-4460
    Fax: (608) 267-3816
    Web Site: www.dsps.wi.gov
    Filing Fee: $54
    Some organizations may be exempt from this filing. Refer to the following checklist to determine eligibility.
    If the organization uses a professional fund-raiser or fund-raising counsel to solicit in Wisconsin, the name and address of said fund-raiser must be provided with filing.

    b. Annual Financial Report (One of: Form 1943, Form 308, or Form 1952)
    Due Date: 6 months after end of fiscal year

    Department of Safety & Professional Services
    Division of Professional Credential Processing
    PO Box 8935
    Madison, WI 53708-8935
    Phone: (608) 266-2112
    Fax: (608) 261-7083
    Web Site: www.dsps.wi.gov
    Form 1943 (Affidavit in Lieu of Annual Financial Report) Submit Form 1943 if organization receives less than $5,000 in contributions annually or solicits only in the county in which the organization is located and receives less than $50,000 annually.
    Form 308 (Charitable Organization Annual Report) May be submitted without a copy of IRS Form 990.
    Form 1952 (Wisconsin Supplement to Financial Report) This is the most commonly used form. The IRS Form 990 is required to support this form.
    If contributions received > $400,000: Submit complete audit with financial report.
    If contributions received between $200,000-$399,999: Submit review audit with financial report.
    “Contributions received” refers to those either solicited or unsolicited.

    Refer to “Selecting an Annual Financial Reporting Form” and the following guidelines for details.
  3. Wisconsin Secretary of State

    Form: Annual Report
    Due Date: During the calendar year quarter in which the anniversary date of incorporation occurs.

    Department of Financial Institutions
    PO Box 7846
    Madison, WI 53707-7846
    Information: (608) 261-7577
    Fax: (608) 267-6813
    Web Site: www.wdfi.org/corporations
    Filing Fee: $35

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