Starting A Nonprofit Organization in Wisconsin
Welcome to the registration and compliance page for Wisconsin nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in Wisconsin, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Wisconsin.
Starting a Nonprofit Organization in Wisconsin: Initial Filings
1. To Incorporate in Wisconsin
Submit Articles of Incorporation to:
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
3. To Obtain Wisconsin Franchise and Income Tax Exemptions
Federally exempt 501(c)(3) organizations are automatically exempt from Wisconsin corporate franchise and income taxes and need not apply for exemption.
Wisconsin Department of Revenue
2135 Rimrock Road
Madison, WI 53713
Information: (608) 266-2776
Fax: (608) 267-0834
Web Site: www.revenue.wi.gov
4. To Obtain Wisconsin Sales Tax Exemption
Generally, federally exempt 501(c)(3) organizations will qualify for sales tax exemption in Wisconsin. To obtain a Certificate of Exempt Status (CES) number, the organization must submit Form S-103 (CES) along with a copy of the IRS determination letter, Articles of Incorporation, bylaws, and a statement of income and expenses for the organization's most recent accounting period to:
Wisconsin Department of Revenue
PO Box 8902
Madison, WI 53708-8902
Information: (608) 266-2776
Fax: (608) 267-1030
Web Site: www.revenue.wi.gov
5. To Solicit or Receive Contributions
In order to solicit contributions or have contributions solicited on its behalf in Wisconsin, a 501(c)(3) organization must register with the Department of Financial Institutions by submitting the Charitable Organization Registration Statement along with Articles of Incorporation, Bylaws, IRS 501(c)(3) determination letter, and a statement explaining how the organization will use the contributions received to:
Department of Financial Institutions
PO Box 7876
Madison, WI 53707-7876
Information: (608) 267-1711
Fax: (608) 267-6889
Web Site: www.wdfi.org/CharitableOrganizations/default.htm
Filing Fee: $15
Notes: If contributions* received > $5,000: Submit Form #308 with filing.
If contributions received are between $200,000-$399,999: Submit review audit, Form #1952, and Form #308 with filing.
If contributions received > $400,000: Submit audited financial statement, Form #1952, and Form #308 with filing.
If contributions received < $5,000: Submit Form #1943 with filing.
If contributions received < $50,000 and the organization only solicited in one community: Submit Form #1943 with filing.
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.
* “Contributions” refers to those either solicited or unsolicited. Also, IRS Form 990 may be filed in lieu of Form #308 (Charitable Organization Annual Financial Report), but must be accompanied with Form #1952.
Some organizations may be exempt from registration. Refer to the list of exemptions for more information.
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: 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.
Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS' Modernized e-file Providers list.
2. Wisconsin Department of Financial Institutions
a. Form: Charitable Organization Registration Renewal (Online)
Due Date: July 31st (renewal notices should be sent to the organization by the Department of Financial Institutions on or around June
1)
Department of Financial Institutions
PO Box 7876
Madison, WI 53707-7876
Phone: (608) 267-1711
Fax: (608) 267-6889
Web Site: www.wdfi.org/CharitableOrganizations/default.htm
Filing Fee: $54
Notes: This filing must be completed online.
Filings completed after August 1 and before October 1 are subject to a $25 late fee.
Organizations that fail to file by September 30th will lose their charitable solicitation credential and will need to apply as a new applicant.
b. Form: Annual Financial Report (One of: Form 1943, Form 308, or Form 1952)
Due Date: Within 9 months of organization's fiscal year end
Department of Financial Institutions
PO Box 7876
Madison, WI 53707-7876
Phone: (608) 267-1711
Fax: (608) 267-6889
Web Site: www.wdfi.org/CharitableOrganizations/default.htm
Filing Fee: None
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 > $500,000: | Submit complete audit with financial report. |
If contributions received between $300,000-$500,000: | Submit review audit with financial report. "Contributions received" refers to those either solicited or unsolicited. |
Refer to the Charitable Organization Annual Report FAQs for more details on the Annual Report filing.
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
Wisconsin Employment Filings
If the organization will have employees, the following filings are also required:
1. To Register with the Wisconsin Department of Revenue
Apply for a Wisconsin withholding tax number by completing the Application for Business Tax Registration.
Wisconsin Department of Revenue
PO Box 8902
Madison, WI 53708-8902
Information: (608) 266-2776
Web Site: www.revenue.wi.gov
Filing Fee: $20
Notes: For more information, refer to the General Withholding Tax Questions.
The Application for Business Tax Registration (Form BTR-101) may also be filled out manually and submitted to the address above.
2. To Register with the Wisconsin Department of Workforce Development
Apply for an unemployment insurance account number online.
Wisconsin Department of Workforce Development
Information: (608) 261-6700
Web Site: dwd.wisconsin.gov
Note: For more information, refer to the Department of Workforce Development's Employer Unemployment Resources.
Click here for Wisconsin state statute information.