Wisconsin State Filing Requirements
Nonprofits in Wisconsin must complete state formation, maintain annual reports, and follow IRS rules to stay in good standing and legally operate.
Required Non-profit Forms
Nonprofits in Wisconsin must file key formation documents and annual reports to remain in compliance with state requirements.
| Wisconsin Department of Financial Institutions (DFI) | Federal Forms (Required for State Compliance) |
|---|---|
Visit: State Portal |
|
State Filing Requirements for Non-Profits
Nonprofits with a 501(c)(3) determination letter from the IRS may qualify for sales and use tax exemption in Wisconsin. To claim this exemption, organizations must:
- Choose Your Entity Type – Most nonprofits form a nonstock corporation.
- File Articles of Incorporation – Submit to the Wisconsin Department of Financial Institutions.
- Appoint a Registered Agent – Must have a physical address in Wisconsin.
- Adopt Bylaws & Hold Initial Meeting – Elect directors and approve governing documents.
- Apply for EIN – Required from the IRS.
- Apply for Federal Tax-Exempt Status – File IRS Form 1023 or
1023-EZ. - Register with Wisconsin DFI – File Form 296 if soliciting donations in Wisconsin.
Tax Exemption Requirements
- Federal tax exemption: If you want 501(c)(3) status (or other tax-exempt status), file IRS Form 1023 or 1023-EZ. Wisconsin follows federal recognition for many purposes.
- Wisconsin state income/franchise tax: Federally exempt 501(c)(3) organizations are automatically exempt from Wisconsin corporate franchise and income taxes. No additional filing required for that exemption.
- Sales & use tax exemption (CES number): To make exempt purchases, nonprofits with IRS 501(c)(3) status (or qualifying religious organizations) may apply for CES number via Form S-103. Past law changes (e.g. 2021 Act 1) broadened some eligibility.
Filing Deadlines for Non-Profit Forms
| Wisconsin Department of Financial Institutions (DFI) | |
|---|---|
| Charitable Organization Registration Renewal | July 31 each year. Must be filed online by this date. |
| Annual Financial Report forms (Forms 1943 / 1952 / 308) | Within 12 months after the organization’s fiscal year end. No Fee. |
| Federal Deadlines | |
|---|---|
| Form 990 Series | Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15 |
| Form 1023/1023-EZ | Must be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation |
Registration & Annual Filing (Non-Profits)
Initial Registration
1. Choose a Name
- Must include a corporate designator (Corporation, Inc., Co., etc.) or equivalent.
- Must be distinguishable from existing registered entities (check WI DFI business entity search).
2. Appoint a Registered Agent
- Registered agent must have a physical Wisconsin address. Not P.O. box only.
3. File Form 102 – Articles of Incorporation (Nonstock Corporation)
- With DFI. Fee $35. Optionally include “delayed effective date” (up to 90 days) if desired.
4. Hold Initial Corporate Meeting & Adopt Bylaws
- Though bylaws are internal, adopt them; set board, officers.
5. Obtain an EIN
- Apply for an Employer Identification Number (EIN) from the IRS.
- Required for opening a bank account, hiring employees, and applying for tax exemption.
6. Register as Charitable Organization if Applicable
- Form 296 – Charitable Organization Registration Statement
- Send you complete Form to:
WI Department of Financial Institutions
PO Box 7879
Madison, WI 53707-7879
Fax: (608) 267-6813
7. Apply for Federal Tax-Exempt Status
File IRS Form 1023, 1023-EZ, or 1024 to obtain your 501(c) status.
Annual Filing Requirements
1. Charitable Organization Annual Report
- Form: Form 308
- Required annually to maintain good standing
- Filing Fee: $15
- Due Date: Annually on the anniversary of incorporation.
- File online: Wisconsin DFI eFiling Portal
2. Affidavit in Lieu of Annual Financial Report
- Form: Form 1943
- Required if received less than $25,000 in contributions during the most recently completed fiscal year.
- Filing Fee: $15
- Due Date: Annually on the anniversary of incorporation.
- File online: Wisconsin DFI eFiling Portal
3. Wisconsin Supplement to Financial Report
- Form: Form 1952
- Required if filing IRS Form 990, 990-EZ, or 990-PF.
- Filing Fee: $15
- Due Date: Annually on the anniversary of incorporation.
- File online: Wisconsin DFI eFiling Portal
4. File IRS Form 990 (Federal Requirement)
- File annually based on your fiscal year (Form 990, 990-EZ, or 990-N).
- Failure to file for three consecutive years may result in IRS revocation of tax-exempt status.
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Frequently Asked Questions
1. How much does it cost to incorporate a nonprofit in Wisconsin?
The filing fee for the Articles of Incorporation is $35.
2. When is the annual report due?
The annual report is due on the anniversary of your nonprofit's incorporation.
3. What is the annual report fee?
The filing fee for the annual report is $15.
4. Do Wisconsin nonprofits need to register for charitable solicitation?
Yes, if your organization solicits donations in Wisconsin, you must register with the Wisconsin Department of Financial Institutions by filing Form 296.
5. Do I still need to file IRS Form 990 if I file the state annual report?
Yes, the state annual report does not replace your federal filing obligations.
