INITIAL FILING REQUIREMENTS TO BECOME WISCONSIN NONPROFIT

  1. HOW TO INCORPORATE IN WISCONSIN:
    1. Submit Articles of Incorporation.
    2. Send it to: Department of Financial Institutions P.O. Box 7846 Madison, WI 53707-7846
    3. The filing fee is $35
    4. For more information, go to the website: www.wdfi.org/corporations or call: (608) 261-7577
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    2. For further information go to: www.irs.gov/charities or call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN WISCONSIN FRANCISE AND INCOME TAX EXEMPTIONS:
    1. 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:
    1. Submit Form S-103 (Application to Obtain a Certificate of Exempt Status Number).
      1. Together with: IRS Determination Letter, Articles of Incorporation, Bylaws, statement of income and expenses for the organization’s most recent accounting period.
    2. Send it to: Wisconsin Department of Revenue P.O. Box 8902 Madison, WI 53708-8902
    3. There is no filing fee
    4. For more information, go to the website: www.dor.state.wi.us or call: (608) 266-2776
  5. HOW TO REGISTER WITH THE DEPARTMENT OF FINANCIAL INSTITUTIONS IN ORDER TO SOLICIT OR RECEIVE CONTRIBUTIONS:
    1. Submit the Charitable Organization Registration Statement
      1. Together with: Articles of Incorporation, Bylaws, IRS determination letter, and statement explaining how the organization will use the contributions.
    2. Send to: Department of Financial Institutions P.O. Box 7876 Madison, WI 53707-7876
    3. The filing fee is $15
    4. Supplementary Forms
      1. Contributions received are any amount less than $5000 – Submit Form #1943 with filing.
      2. Contributions received are any amount greater than $5000 – Submit Form #308 with filing.
      3. Contributions received between $200,000 and $399,999 – Submit review audit, Form #1952 and Form #308 with filing.
      4. Contributions received are greater than $400,000 – Submit audited financial statement, Form #1952 and Form #308 with filing.
      5. Contributions received total less than $50,000 AND were only solicited in one community – Submit Form #1943 with filing
    5.  For more information, go to the website: www.wdfi.org/CharitableOrganizations/default.htm or call: (608) 267-1711

ANNUAL FILING REQUIREMENTS TO MAINTAIN WISCONSIN NONPROFIT

  1.  WISCONSIN SECRETARY OF STATE:
    1. File Annual Report Form
      1. Note that the due date is within the calendar year quarter in which the anniversary date of the incorporation occurs.
    2. Send it to: Department of Financial Institutions P.O. Box 7846 Madison, WI 53707-7846
    3. The filing fee is $35.
    4. For more information, go to the website: www.wdfi.org/corporations or call (608) 261-7577
  2.  INTERNAL REVENUE SERVICE:
    1. File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    2.  Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    3. There is no filing fee.
    4. For more information, go to the website: www.irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    5. 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.
    6. For Private Foundations: You are required to submit the Form 990-PF.
  3.  WISCONSIN DEPARTMENT OF FINANCIAL INSTITUTIONS:
    1. File the Charitable Organization Renewal form.
      1. Note that the due date is July 31st but that renewal notices should be sent to you in early June.
      2.  Send to: Department of Financial Institutions P.O. Box 7876 Madison, WI 53707-7876
      3. The filing fee is $54.
      4. For more information, go to the website: www.wdfi.org/CharitableOrganizations/default.htm or call: (608) 267-1711
    2. File either Form 1943, Form 308 or Form 1952
      1. Note that the due date is within nine months of the organization’s fiscal year end.
      2.  Send it to: Department of Financial Institutions P.O. Box 7876 Madison, WI 53707-7876
      3. Which Form?
        1. Contributions received are any less than $5000 – Submit Form #1943 with filing.
        2. Contributions received are any amount greater than $5000 – Submit Form #308 with filing.
        3. Contributions received between $200,000 and $399,999 – Submit review audit, Form #1952 and Form #308 with filing.
        4. Contributions received are greater than $400,000 – Submit audited financial statement, Form #1952 and Form #308 with filing.
        5. Contributions received total less than $50,000 AND were only solicited in one community – Submit Form #1943 with filing
    3. There is no filing fee.
    4. Note: This filing is required if and only if the organization has unrelated business income that is subject to federal tax.
    5. For more information, go to the website: www.wv.gov or call: (304) 558-3333