Wisconsin

INITIAL FILING REQUIREMENTS TO BECOME A WISCONSIN NONPROFIT

1. HOW TO INCORPORATE IN WISCONSIN:
   • Submit Articles of Incorporation.
     • Send to: Department of Financial Institutions P.O. Box 7846 Madison, WI 53707-7846
   • The filing fee is $35
   • For more information:
     • Website www.wdfi.org/corporations
     • Phone:(608) 261-7577
2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
   • File Form 1023 online at Pay.gov.
     • Filing Fee: $600 ($275 Filing fee for IRS Form 1023-EZ)
   • For more information:
     • Website: www.irs.gov/charities 
     • (800) 829–3676 (Form related questions)
     • (800) 829–1040 (general information)
3. HOW TO OBTAIN WISCONSIN FRANCISE AND INCOME TAX EXEMPTIONS:
   • Organizations that are exempt from federal income taxes by the IRS automatically also exempt from the Wisconsin franchise and income taxes.
4. HOW TO OBTAIN WISCONSIN SALES TAX EXEMPTION:
   • Submit Form S-103 (Application to Obtain a Certificate of Exempt Status Number). with the IRS Determination Letter, Articles of Incorporation, Bylaws, statement of income and expenses for the organization’s most recent accounting period.
     • Send to: Wisconsin Department of Revenue P.O. Box 8902 Madison, WI 53708-8902
   • There is no filing fee
   • For more information:
     • Website: www.dor.state.wi.us
     • Phone: (608) 266-2776
5. HOW TO REGISTER WITH THE DEPARTMENT OF FINANCIAL INSTITUTIONS IN ORDER TO SOLICIT OR RECEIVE CONTRIBUTIONS:
   • Submit the Charitable Organization Registration Statement with the Articles of Incorporation, Bylaws, IRS determination letter, and statement explaining how the organization will use the contributions.
     • Send to: Department of Financial Institutions P.O. Box 7876 Madison, WI 53707-7876
   • The filing fee is $15
   • Note some organizations are required to file Supplementary Forms:
     • Contributions received are any amount less than $5000 – Submit Form #1943 with filing.
     • Contributions received are any amount greater than $5000 – Submit Form #308 with filing.
     • Contributions received between $200,000 and $399,999 – Submit review audit, Form #1952 and Form #308 with filing.
     • Contributions received are greater than $400,000 – Submit audited financial statement, Form #1952 and Form #308 with filing.
     • Contributions received total less than $50,000 AND were only solicited in one community – Submit Form #1943 with filing
   •  For more information:
     • Website: https://dfi.wi.gov/Pages/BusinessServices/CharitableProfessionalOrganizations/Forms.aspx
     • Phone: (608) 267-1711

ANNUAL FILING REQUIREMENTS TO MAINTAIN WISCONSIN NONPROFIT

1.  WISCONSIN SECRETARY OF STATE:
   • File Annual Report Form Online
     • Note that the due date is within the calendar year quarter in which the anniversary date of the incorporation occurs.
     • The form is required to be filed online here.
   • The filing fee is $35.
   • For more information:
     • Website:  https://sos.wi.gov/Pages/Home.aspx
     • Phone: (608) 261-7577
2.  INTERNAL REVENUE SERVICE:
   • File the Annual Return Form 990 with an online provider.
     • Note that the due date is 4 and a half months after the end of fiscal year.
     •  A list of online providers can be found here.
   • There is no filing fee.
   • For more information,:
     • Website: www.irs.gov/charities
     • (800) 829-3676 (Form related questions)
     • (800) 829-1040 (general information)
   • For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
   • For Private Foundations: You are required to submit the Form 990-PF.
3.  WISCONSIN DEPARTMENT OF FINANCIAL INSTITUTIONS:
   • File the Charitable Organization Renewal form.
     • Note that the due date is July 31st but that renewal notices should be sent to you in early June.
     •  Send to: Department of Financial Institutions P.O. Box 7876 Madison, WI 53707-7876
     • The filing fee is $54.
   • For more information:
     • Website: https://dfi.wi.gov/Pages/Home.aspx
     • Phone: (608) 267-1711
   • File either Form 1943, Form 308 or Form 1952
     • Note that the due date is within nine months of the organization’s fiscal year end.
     •  Send to: Department of Financial Institutions P.O. Box 7876 Madison, WI 53707-7876
     • Which Form?
       • Contributions received are any less than $5000 – Submit Form #1943 with filing.
       • Contributions received are any amount greater than $5000 – Submit Form #308 with filing.
       • Contributions received between $200,000 and $399,999 – Submit review audit, Form #1952 and Form #308 with filing.
       • Contributions received are greater than $400,000 – Submit audited financial statement, Form #1952 and Form #308 with filing.
       • Contributions received total less than $50,000 AND were only solicited in one community – Submit Form #1943 with filing
   • There is no filing fee.
   • Note filing is required if and only if the organization has unrelated business income that is subject to federal tax.
   • For more information:
     • Website: www.wv.gov
     • Phone: (304) 558-3333