Wisconsin
This guide organizes 61 Wisconsin nonprofit compliance facts supported by 50 official sources. 11 entries are currently marked Verification in Progress.
61 facts · 50 source verified · 11 in progress · 50 official sources
On this page
- Start Here
- Compact Operational Reference
- Classification and domestic formation
- Names, registered agent, and governance
- Corporate annual reporting and restoration
- Foreign nonstock corporations
- Charitable registration and exemptions
- Charity credential renewal and annual financial reporting
- Professional fundraising and cause marketing
- Income, franchise, sales, and use tax
- Property tax
- Employers, unemployment, and workers’ compensation
- Class A and Class B raffles
- Bingo and other gaming
- Alcohol, lobbying, campaign finance, and local licensing
- Amendments, transactions, dissolution, and account closure
- Official Sources
- Recent Compliance Updates
- Methodology & Disclaimer
Start Here
These are Wisconsin’s highest-priority nonprofit compliance decision points. Some apply at formation or recur every year; others apply only when the organization solicits contributions, buys or sells taxable goods, owns property, hires employees, runs a raffle or bingo, or winds down. Screen each entry against what the organization actually does before acting on it, and check the entry’s own applicability line first.
- Treat a Chapter 181 entity as a Wisconsin nonstock corporation, not automatically as a charity or §501(c)(3) organization Applies to: Every Wisconsin Chapter 181 corporation.
- File nonstock Articles of Incorporation and pay the current $100 fee Applies to: A new domestic Wisconsin nonstock corporation.
- File the Wisconsin nonstock-corporation annual report every year Applies to: Every active domestic nonstock corporation and authorized foreign nonstock corporation.
- Cure annual-report, fee, and registered-agent defaults before administrative dissolution Applies to: A domestic nonstock corporation receiving a DFI delinquency or dissolution notice.
- Register with DFI before soliciting in Wisconsin when the statutory trigger applies Applies to: A charitable organization soliciting in Wisconsin that has paid employees or receives $25,000 or more in contributions during a fiscal year and is not exempt.
- Use the small-organization registration exemption only below the exact trigger and without a paid employee Applies to: A charity seeking to rely on the small-charity exemption.
- Renew the charitable organization credential during the annual June 1–September 30 renewal period Applies to: A registered charitable organization.
- File the Wisconsin annual charitable financial report after each fiscal year Applies to: A registered charity or other organization subject to Chapter 202 annual reporting.
- Obtain a Wisconsin Certificate of Exempt Status before making qualifying exempt purchases Applies to: A qualifying nonprofit making exempt-purpose purchases.
- Obtain a seller’s permit and collect tax on taxable sales unless a specific exemption applies Applies to: A nonprofit selling taxable products, admissions, meals, or services in Wisconsin.
- Apply to the local assessor on Form PR-230 by March 1 for property-tax exemption Applies to: A qualifying nonprofit owning property that may fit Wis. Stat. §70.11.
- Apply the special §501(c)(3) nonprofit coverage test of four workers in 20 weeks Applies to: An organization described in IRC §501(c)(3).
- Obtain worker’s compensation insurance when Wisconsin coverage thresholds are met Applies to: A nonprofit employing workers in Wisconsin.
- Obtain the proper Class A or Class B raffle license before conducting a raffle Applies to: An eligible Wisconsin organization conducting a raffle.
- Close every separate state and local account after dissolution or withdrawal Applies to: A nonprofit ending Wisconsin operations.
Compact Operational Reference
A summary and navigation device only. Every row links to the complete requirement below, where each fee, deadline, threshold operator, exception, and agency is stated in full. The corporate annual report, the charity credential renewal, and the annual charity financial report are separate rows because they are three separate filings on three separate cycles.
Classification and domestic formation
Wisconsin incorporates nonprofits under Chapter 181 as nonstock corporations. That corporate status is not charitable registration, federal §501(c)(3) recognition, a tax exemption, employer status, or gaming eligibility, and the Articles that satisfy DFI do not by themselves satisfy the IRS.
Wisconsin uses the statutory term nonstock corporation. State incorporation does not itself establish federal tax exemption, DFI charitable-organization status, sales-tax purchase exemption, property-tax exemption, or gaming eligibility.
- Deadline
- At formation and whenever another status is claimed.
- Fee
- No separate classification fee.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Responsible party
- Wisconsin Department of Financial Institutions; separate regulators for separate statuses
- Frequency
- Continuous
- How to comply
- File under Chapter 181 and apply separately for other statuses.
- Official form or portal
- Chapter 181; DFI business-entity filings
Applies to: Every Wisconsin Chapter 181 corporation.
- Chapter 181 does not create Model Act public-benefit and mutual-benefit corporation classes as separate filing categories.
- Misclassification can produce rejected filings, tax liability, unregistered solicitation, or misuse of restricted assets.
- Michigan nonprofit corporation type required
- Washington nonprofit corporation type required
Last verified: 2026-07-31
Official sources: Wisconsin Legislature and 1 more
View official sources (2)
Deliver Articles of Incorporation satisfying Chapter 181. DFI’s current fee schedule lists a $100 incorporation/organization fee for a nonstock corporation.
- Deadline
- Before acting as an incorporated Wisconsin nonstock corporation.
- Fee
- $100 standard filing fee; optional expedited service is additional.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Responsible party
- Wisconsin Department of Financial Institutions, Division of Corporate and Consumer Services
- Frequency
- One time
- How to comply
- Online when available or by accepted paper submission.
- Official form or portal
- DFI nonstock Articles of Incorporation; DFI online filing
Applies to: A new domestic Wisconsin nonstock corporation.
- Do not infer the fee from business-corporation filings; the nonstock fee is separately listed.
- Corporate existence does not begin until the filing becomes effective; defective documents may be rejected.
- Illinois articles of incorporation required
- Ohio articles of incorporation required
Last verified: 2026-07-31
Official sources: Wisconsin Legislature and 3 more
View official sources (4)
The Articles must state the corporate name, whether the corporation will have members, the registered office and agent, and the required incorporator information; one or more persons may act as incorporators.
- Deadline
- At formation.
- Fee
- Included in the Articles fee.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Frequency
- One time
- How to comply
- Complete the current DFI Articles form and attachments.
- Official form or portal
- Nonstock Articles of Incorporation
Applies to: A new domestic nonstock corporation.
- Additional lawful provisions may be included; the current form controls operational labels.
- Omissions or inconsistent provisions can cause rejection or later governance uncertainty.
Last verified: 2026-07-31
Official sources: Wisconsin Legislature and 1 more
View official sources (2)
Minimum Wisconsin Articles do not by themselves prove federal qualification. Add appropriately limited charitable purposes, private-benefit and political-activity restrictions, and charitable-asset dedication and dissolution language suited to the organization.
- Deadline
- Preferably at formation; otherwise before the federal exemption application.
- Fee
- Included at formation; amendment fee applies later.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Responsible party
- Wisconsin Department of Financial Institutions; Internal Revenue Service
- Frequency
- Formation or amendment
- How to comply
- Use Articles attachments or a later amendment/restatement.
- Official form or portal
- Articles attachment; DFI amendment filing
Applies to: A Wisconsin nonstock corporation intending to seek or maintain federal §501(c)(3) recognition.
- Drafting must match the organization’s actual purposes and restricted assets.
- A valid Wisconsin corporation may still fail or delay federal recognition.
Last verified: 2026-07-31
Official sources: Wisconsin Legislature and 1 more
View official sources (2)
After incorporation, adopt bylaws, elect or appoint directors as applicable, appoint officers, authorize banking and tax actions, and document the organizational meeting or permitted written consent.
- Deadline
- Promptly after incorporation.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- One time
- How to comply
- Minutes or written consent retained in corporate records.
- Official form or portal
- Bylaws; organizational minutes or consent
Applies to: A newly formed Wisconsin nonstock corporation.
- Bylaws are internal and are not ordinarily filed with DFI.
- Operating without valid organizational authority can undermine contracts, banking, and governance.
Last verified: 2026-07-31
Official source: Wisconsin Legislature — Wisconsin Statutes Chapter 181 — Nonstock Corporations
View official source
Names, registered agent, and governance
Wisconsin keeps the legal name, name reservation, foreign name, tax account, and optional trademark systems separate, and there is no universal domestic nonprofit DBA filing. The governance entries below cover the ordinary three-director minimum, officer functions, member structure, records, and fiduciary duties.
Use a Chapter 181-compliant legal corporate name. A name reservation, transfer of a reservation, foreign registered or fictitious name, tax-account alternate name, and optional Wisconsin trademark registration are separate workflows. Wisconsin does not provide one universal domestic nonprofit DBA filing that replaces those systems.
- Deadline
- Legal-name compliance at formation; use the applicable optional or foreign-name filing before relying on it.
- Fee
- Name reservation: $15 for a nonstock corporation; transfer fee follows the current form; Wisconsin trademark registration: $15. Other name-related fees depend on the filing.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Responsible party
- Wisconsin Department of Financial Institutions; Wisconsin Department of Revenue for tax registration; trademark authorities
- Frequency
- Event-triggered
- How to comply
- Use DFI corporate-name forms, foreign-name filings, DOR tax registration, or the DFI trademark portal as applicable.
- Official form or portal
- CORP 1 Name Reservation; CORP 57 transfer; foreign fictitious/registered-name filing; DOR business tax registration; DFI trademark portal
Applies to: Domestic and foreign nonstock corporations using names in Wisconsin.
- A trademark is optional and does not create the corporation. DFI corporate-record search may display trade names/DBAs, but no universal domestic nonprofit DBA filing should be invented.
- An unavailable legal name causes rejection; misuse of an alternate name can create notice and tax-registration problems.
Last verified: 2026-07-31
Official sources: Wisconsin Legislature and 3 more
View official sources (4)
Maintain a qualifying registered agent and a registered office in Wisconsin and update DFI when either changes.
- Deadline
- At formation or foreign registration and continuously thereafter.
- Fee
- $10 online statement of change; $25 paper statement of change under the current fee schedule.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Frequency
- Continuous
- How to comply
- File the online or paper statement of change.
- Official form or portal
- DFI statement of change of registered agent/office
Applies to: Domestic and authorized foreign nonstock corporations.
- Principal office, mailing address, and email do not replace the registered office.
- Failure can cause missed service and contribute to administrative dissolution or revocation.
- Minnesota registered agent required
- Ohio registered agent required
Last verified: 2026-07-31
Official sources: Wisconsin Legislature and 2 more
View official sources (3)
A board must have at least three directors. Directors are individuals; residency and membership qualifications come from the Articles or bylaws unless Chapter 181 provides otherwise.
- Deadline
- At organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Elect, appoint, or designate directors and retain minutes and rosters.
- Official form or portal
- Articles; bylaws; minutes
Applies to: An ordinary Wisconsin nonstock corporation.
- Special religious or other statutory arrangements should be checked separately.
- A board below the statutory minimum may lack authority to act.
- Illinois minimum number of directors required
- South Dakota minimum number of directors required
Last verified: 2026-07-31
Official source: Wisconsin Legislature — Wisconsin Statutes Chapter 181 — Nonstock Corporations
View official source
Use the statutory framework for director terms, resignation, removal, vacancies, regular and special meetings, notice, remote participation, quorum, voting, written consent, and committee delegation.
- Deadline
- At each governance action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Minutes, notices, written consents, and committee resolutions.
- Official form or portal
- Bylaws; minutes; written consents
Applies to: Directors and board committees.
- Committees may not exercise powers reserved to the board or members by law or governing documents.
- Defective procedure can make actions challengeable.
Last verified: 2026-07-31
Official source: Wisconsin Legislature — Wisconsin Statutes Chapter 181 — Nonstock Corporations
View official source
Appoint the officers described in the bylaws or board resolutions and assign responsibility for minutes and financial affairs. One person may hold multiple offices unless the Articles or bylaws provide otherwise, but signer and conflict issues still require separate judgment.
- Deadline
- Promptly after organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Board action documented in minutes or consent.
- Official form or portal
- Bylaws; officer resolutions
Applies to: Every Wisconsin nonstock corporation.
- Chapter 181 emphasizes functions rather than requiring every corporation to use identical titles.
- Missing officer functions can impair records, contracts, banking, and filings.
- Michigan required officers required
- Ohio required officers required
Last verified: 2026-07-31
Official source: Wisconsin Legislature — Wisconsin Statutes Chapter 181 — Nonstock Corporations
View official source
Distinguish statutory members from donors, customers, and volunteers. Follow Chapter 181 for admission, classes, voting, proxies, meetings, quorum, consent, suspension, expulsion, and inspection rights.
- Deadline
- At formation and before member action.
- Fee
- No state fee unless Articles are amended.
- Responsible party
- Internal corporate governance; courts
- Frequency
- Continuous/event-triggered
- How to comply
- Maintain membership provisions, notices, ballots, proxies, and ledgers.
- Official form or portal
- Articles; bylaws; membership records
Applies to: A corporation with members under its Articles or bylaws.
- A nonmember corporation is governed by the board except where law requires otherwise.
- Unclear member status can invalidate elections, amendments, mergers, or dissolution approvals.
Last verified: 2026-07-31
Official source: Wisconsin Legislature — Wisconsin Statutes Chapter 181 — Nonstock Corporations
View official source
Keep permanent minutes and written actions, appropriate accounting records, and the corporate records required by Chapter 181 at the principal office or another reasonable location.
- Deadline
- Continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Secure paper or electronic recordkeeping.
- Official form or portal
- Corporate record book and accounting system
Applies to: Every Wisconsin nonstock corporation.
- Fundraising, gaming, employment, donor restrictions, and tax rules may require longer retention.
- Missing records impede governance, tax, grant, inspection, and litigation functions.
Last verified: 2026-07-31
Official source: Wisconsin Legislature — Wisconsin Statutes Chapter 181 — Nonstock Corporations
View official source
Act in good faith and in the corporation’s interests, disclose conflicts, use disinterested approval where appropriate, and avoid unlawful distributions or private diversion of assets.
- Deadline
- At every material decision.
- Fee
- No state fee.
- Responsible party
- Internal governance; courts; Wisconsin Attorney General where charitable assets are involved
- Frequency
- Continuous
- How to comply
- Conflict disclosures, recusals, comparability records, resolutions, and minutes.
- Official form or portal
- Conflict disclosures; board minutes
Applies to: Directors, officers, and decision-makers.
- Federal private-benefit and excess-benefit rules and donor restrictions add separate constraints.
- Breach can lead to rescission, restitution, damages, injunction, removal, and tax consequences.
Last verified: 2026-07-31
Official source: Wisconsin Legislature — Wisconsin Statutes Chapter 181 — Nonstock Corporations
View official source
Corporate annual reporting and restoration
The Wisconsin nonstock corporate filing is annual, and its fee differs by channel and by domestic or foreign status. Missing it leads to administrative dissolution through a notice-based cure period; one entry in this section remains VERIFICATION IN PROGRESS because DFI supplies the current restoration package directly rather than publishing it in consolidated form.
Wisconsin calls the filing an annual report. File each year using the DFI cycle assigned to the entity; do not infer a biennial rule from individual entity records.
- Deadline
- Annually in the filing period shown by DFI for the entity.
- Fee
- Domestic nonstock: $25 online or $40 paper. Foreign nonstock: $65 online or $80 paper under the current fee schedule/instructions.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Frequency
- Annual
- How to comply
- Online through DFI when available; paper remains available with the surcharge.
- Official form or portal
- DFI Annual Report; CORP 5; annual report lookup
Applies to: Every active domestic nonstock corporation and authorized foreign nonstock corporation.
- This is separate from the charity annual financial report and federal Form 990.
- Delinquency can progress to administrative dissolution or revocation.
- Michigan annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-07-31
Official sources: Wisconsin Legislature and 4 more
View official sources (5)
Review and certify the current annual-report information. Use a separate filing when the report workflow does not legally substitute for an amendment or registered-agent change.
- Deadline
- With each annual report.
- Fee
- Included in the report fee.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Frequency
- Annual
- How to comply
- DFI online or paper annual-report workflow.
- Official form or portal
- Annual Report portal; CORP 5
Applies to: A nonstock corporation filing its annual report.
- A no-change filing is appropriate only when the public record is accurate.
- Incomplete or materially false reports may be rejected and can create enforcement risk.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Financial Institutions and 2 more
View official sources (3)
File missing reports, pay required charges, restore the registered agent/office, and cure each stated ground within the statutory and notice period.
- Deadline
- Within the period stated in Chapter 181 and the DFI notice.
- Fee
- Missing report fees and any restoration fee apply.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Frequency
- Event-triggered
- How to comply
- Use the DFI delinquency/restoration workflow.
- Official form or portal
- DFI delinquency and restoration filing
Applies to: A domestic nonstock corporation receiving a DFI delinquency or dissolution notice.
- Corporate restoration does not automatically restore charity, tax, employment, gaming, alcohol, lobbying, campaign-finance, or local accounts.
- Uncured default can result in administrative dissolution and restriction to winding-up activities.
Last verified: 2026-07-31
Official sources: Wisconsin Legislature and 2 more
View official sources (3)
Contact DFI for the reinstatement package, cure each dissolution ground, file the required current and delinquent annual reports, restore the registered agent and office, resolve name availability, and pay the applicable reinstatement and report fees. Chapter 181 governs relation-back and judicial review.
- Deadline
- Within the statutory reinstatement period after administrative dissolution; the exact operational cutoff must be confirmed in the DFI package.
- Fee
- Current restoration fee and delinquent-report charges must be taken from the current DFI form/fee schedule.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Frequency
- One time per dissolution
- How to comply
- Contact DFI Corporations for the current reinstatement forms and submit the complete cure package.
- Official form or portal
- DFI Administrative Dissolutions page; DFI-issued reinstatement forms; annual-report portal
Applies to: An administratively dissolved domestic nonstock corporation.
- Restoration does not revive separate licenses or exemptions.
- Failure to act within the allowed period can require a new entity or judicial relief.
Verification in progress. Safe approach: An administratively dissolved nonstock corporation may seek reinstatement by contacting DFI and curing every stated default; confirm the current deadline, fee, and package directly with DFI. Unresolved: Exact current nonstock reinstatement outer period, fee, complete delinquent-report package, and route after that period. Why the official evidence is insufficient: DFI supplies current reinstatement forms by email; the stable public page does not publish every operational element in one place. Needed to resolve: Confirm the unresolved operational detail with Wisconsin Department of Financial Institutions using the mapped official sources. Risk if this is treated as settled: An incorrect period or fee can cause a missed reinstatement opportunity or an incomplete filing.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wisconsin Legislature and 2 more
View official sources (3)
Foreign nonstock corporations
Applies when a corporation formed outside Wisconsin transacts business in the state. Foreign authority carries its own registration, annual report, and withdrawal filings, and withdrawal does not close a separate tax, employment, charity, or gaming account.
Apply for a certificate of authority, appoint a Wisconsin registered agent, and provide the required home-jurisdiction evidence and entity information.
- Deadline
- Before transacting business in Wisconsin.
- Fee
- $100 or more for foreign nonstock registration under the current fee schedule; exact capital-related additions, if any, must be determined from the filing.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Frequency
- One time; annual maintenance
- How to comply
- DFI filing online or on the current paper application.
- Official form or portal
- Foreign nonstock corporation registration
Applies to: A nonstock corporation formed outside Wisconsin that will transact business in Wisconsin and does not fit a statutory exclusion.
- Internal affairs, bank accounts, litigation, isolated transactions, and other statutory exclusions do not alone constitute transacting business; charity and tax registration remain separate.
- Unauthorized activity can bar maintaining an action until qualification and may create fees or penalties.
Last verified: 2026-07-31
Official sources: Wisconsin Legislature and 2 more
View official sources (3)
File the annual report, maintain a registered agent, and cure DFI notices promptly.
- Deadline
- Annually and according to any cure notice.
- Fee
- $65 online or $80 paper annual report, plus any restoration charges.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Frequency
- Annual/event-triggered
- How to comply
- DFI annual-report and revocation/restoration workflow.
- Official form or portal
- Foreign annual report; restoration filing
Applies to: An authorized foreign nonstock corporation.
- The ability to defend an action and prior liabilities remain separate.
- Authority may be revoked and the corporation may be unable to maintain a Wisconsin action until restored.
Last verified: 2026-07-31
Official sources: Wisconsin Legislature and 2 more
View official sources (3)
File withdrawal and separately close charity, tax, payroll, gaming, alcohol, lobbying, campaign-finance, and local registrations.
- Deadline
- When the organization ceases transacting business and wants to terminate authority.
- Fee
- $40 withdrawal fee under the current DFI fee schedule.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Responsible party
- Wisconsin Department of Financial Institutions and each separate regulator
- Frequency
- One time
- How to comply
- File the DFI withdrawal document and agency-specific closures.
- Official form or portal
- Foreign withdrawal filing
Applies to: An authorized foreign nonstock corporation ceasing Wisconsin operations.
- Withdrawal does not terminate separate agency accounts.
- The public authority record and obligations continue until withdrawal is effective; prior liabilities remain.
Last verified: 2026-07-31
Official sources: Wisconsin Legislature and 2 more
View official sources (3)
Charitable registration and exemptions
Applies when an organization solicits contributions in Wisconsin. Registration turns on a paid-employee branch and a contributions branch, and the contributions branch is written as $25,000 or more, so exactly $25,000 is inside the trigger rather than outside it. Category-specific statutory exemptions are separate tests from the small-organization branch.
Register when the organization solicits or has contributions solicited in Wisconsin and either has one or more paid employees or receives $25,000 or more in contributions during a fiscal year, unless a statutory exemption applies. The rule also applies to an organization headquartered outside Wisconsin when it solicits in Wisconsin.
- Deadline
- Before covered solicitation once the paid-employee or $25,000-or-more fiscal-year contribution branch applies.
- Fee
- Current initial credential fee is stated in Form 296 and DFI’s credential system; verify at filing.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Responsible party
- Wisconsin Department of Financial Institutions, Division of Corporate and Consumer Services, Charitable and Professional Organizations
- Frequency
- Initial; credential renewed annually
- How to comply
- Submit Form 296 with organizing, IRS, and financial documents by the current DFI method.
- Official form or portal
- Form 296 — Charitable Organization Registration Application
Applies to: A charitable organization soliciting in Wisconsin that has paid employees or receives $25,000 or more in contributions during a fiscal year and is not exempt.
- Bingo and raffle income, government grants, and bona fide member fees, dues, or assessments are excluded from “contributions” under the DFI FAQ, subject to the membership exception.
- Unregistered solicitation can lead to denial, discipline, forfeitures, injunction, and public enforcement.
- Illinois charitable solicitation registration required
- Texas charitable solicitation registration not required
Last verified: 2026-07-31
Official sources: Wisconsin Department of Financial Institutions and 4 more
View official sources (5)
A soliciting organization that has no paid employees and receives less than $25,000 in contributions during the fiscal year remains outside the general registration trigger unless another statutory condition requires registration. Exactly $25,000 falls within the registration trigger because DFI states “$25,000 or more.”
- Deadline
- Screen before solicitation and register before continued covered solicitation when a paid employee is added or fiscal-year contributions reach $25,000.
- Fee
- No separate exemption fee confirmed.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Frequency
- Continuous screening
- How to comply
- Maintain records proving the exemption; register when it ends.
- Official form or portal
- Chapter 202 exemption provisions; DFI FAQ
Applies to: A charity seeking to rely on the small-charity exemption.
- Professional fundraiser use, county-only activity, and category-specific exemptions must be analyzed separately; the contribution definition excludes specified receipts.
- Improper reliance can create unregistered solicitation and late-report exposure.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Financial Institutions and 2 more
View official sources (3)
Chapter 202 contains separate exemptions for specified religious bodies, schools and educational institutions, hospitals and certain health organizations, governmental and political bodies, member-only solicitation, named-individual appeals, and other listed organizations or solicitation patterns. Preserve each category’s organizational, audience, geographic, employee, contribution, and professional-fundraiser conditions.
- Deadline
- Determine exemption before solicitation and recheck whenever staffing, receipts, solicitation audience, geography, chapter/parent relationship, or fundraiser use changes.
- Fee
- No universal exemption filing fee or annual exemption-confirmation fee is established for every category.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Frequency
- Continuous screening
- How to comply
- Maintain records proving the statutory exemption; use Form 296 if the organization no longer qualifies or DFI directs registration.
- Official form or portal
- Wis. Stat. §202.12 exemptions; DFI Charitable Organizations FAQ; Form 296
Applies to: An organization potentially within a specific Chapter 202 exemption.
- Registration exemption does not automatically eliminate annual financial reporting when Chapter 202 separately requires it. Parent, chapter, federated, and member-only structures must satisfy their own tests.
- Misclassification can create unregistered solicitation.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Financial Institutions and 2 more
View official sources (3)
Charity credential renewal and annual financial reporting
These are two separate duties on two separate cycles. The credential is renewed in a fixed June 1 through September 30 window; the annual financial report is due within 12 months after the organization’s own fiscal year-end and carries no filing fee. The CPA review band and the audit threshold are separate rules, not one combined rule.
Renew the DFI credential annually during the agency renewal window. Credential renewal is distinct from the annual financial report.
- Deadline
- June 1 through September 30 each year, unless DFI assigns or approves another handling for the credential.
- Fee
- Current credential renewal fee appears in the DFI credential system.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Frequency
- Annual
- How to comply
- Online credential renewal through the DFI licensing system.
- Official form or portal
- DFI renewal portal
Applies to: A registered charitable organization.
- The charity financial report follows the fiscal-year reporting rule and is not replaced by credential renewal.
- Failure to renew can cause expiration and prohibit covered solicitation.
- Minnesota charity registration renewal required
- Arizona charity registration renewal not required
Last verified: 2026-07-31
Official sources: Wisconsin Department of Financial Institutions and 1 more
View official sources (2)
File the appropriate Wisconsin report and required federal return or substitute information for the completed fiscal year.
- Deadline
- Within 12 months after the organization’s fiscal year-end.
- Fee
- No filing fee.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Frequency
- Annual
- How to comply
- Email the applicable form and attachments to [email protected] or mail them to the Charitable Organization Section at the address on the current form.
- Official form or portal
- Form 1943, Form 1952, or Form 308; Form 1953 waiver request when applicable
Applies to: A registered charity or other organization subject to Chapter 202 annual reporting.
- The annual financial report is separate from the June 1–September 30 credential renewal. An IRS filing deadline or extension does not replace the Wisconsin 12-month deadline.
- Late or incomplete reports can cause delinquency, credential discipline, and forfeitures.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Financial Institutions and 5 more
View official sources (6)
Use Form 1943 if the organization received $25,000 or less in contributions during the completed fiscal year, OR if it operated solely in the county of its principal office and received less than $50,000 in contributions during that fiscal year.
- Deadline
- Within 12 months after fiscal year-end.
- Fee
- No filing fee.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Frequency
- Annual when eligible
- How to comply
- Email or mail Form 1943 and the required attachments.
- Official form or portal
- Form 1943 — Affidavit Annual Financial Report
Applies to: A charity eligible for the affidavit report.
- The two branches are alternatives. Preserve “$25,000 or less” for the first and “less than $50,000” plus county-only operation for the second.
- Using the wrong form can make the annual filing incomplete.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Financial Institutions and 2 more
View official sources (3)
Use Form 1952 when the organization does not qualify for Form 1943 and files IRS Form 990, 990-EZ, or 990-PF. Attach the federal return with schedules and attachments except Schedule B. Form 990-N is not acceptable for Form 1952; organizations without an acceptable federal return use Form 308.
- Deadline
- Within 12 months after fiscal year-end.
- Fee
- No filing fee.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Frequency
- Annual
- How to comply
- Email or mail Form 1952 with the applicable federal return and attachments; use Form 308 when Form 1952 is unavailable.
- Official form or portal
- Form 1952; Form 308; IRS Forms 990, 990-EZ, and 990-PF
Applies to: A charity not eligible to file Form 1943.
- Form 1943’s two branches remain separate. Form 990-N filers and organizations not required to file a federal return use the state reporting route identified by DFI.
- Omitting the required return or financial information makes the filing incomplete.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Financial Institutions and 2 more
View official sources (3)
Attach an independent CPA-reviewed financial statement when fiscal-year contributions are $500,000 through $999,999, and an independent CPA-audited financial statement when contributions are $1,000,000 or more. Statements must use GAAP.
- Deadline
- With the annual financial report, due within 12 months after fiscal year-end. A waiver request must be filed within 90 days after fiscal year-end.
- Fee
- No DFI filing fee; CPA costs vary.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Frequency
- Annual when threshold applies
- How to comply
- Attach the CPA report to Form 1952 or Form 308; submit Form 1953 for a qualifying waiver.
- Official form or portal
- Form 1952 or Form 308; Form 1953 waiver
Applies to: A reporting charity crossing the Wisconsin financial-statement thresholds.
- The waiver is narrow: DFI’s FAQ requires contributions below $100,000 in each of the prior three fiscal years and a single unusually large contribution exceeding the stated $200,000 reviewed-statement or $400,000 audited-statement amount in the waiver year.
- An incomplete filing remains delinquent and can trigger credential enforcement.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Financial Institutions and 2 more
View official sources (3)
Do not misrepresent the charity, charitable purpose, use of contributions, registration status, or percentage allocation. Make any channel-specific identity and paid-solicitor disclosures required by Chapter 202 and DFI rules.
- Deadline
- At each covered solicitation.
- Fee
- No separate fee.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Responsible party
- Wisconsin Department of Financial Institutions; Wisconsin Department of Justice for consumer protection
- Frequency
- Continuous
- How to comply
- Use approved written, telephone, email, and digital scripts; retain campaign records.
- Official form or portal
- Solicitation materials and scripts
Applies to: A charitable organization or professional fundraiser making covered solicitations.
- Do not import another state’s exact disclosure wording; use Wisconsin’s text only when expressly required.
- Violations can support credential discipline, forfeitures, injunctions, and consumer-protection remedies.
Last verified: 2026-07-31
Official sources: Wisconsin Legislature and 1 more
View official sources (2)
Professional fundraising and cause marketing
Applies when a paid professional fund-raiser or fund-raising counsel is engaged, or when a business advertises that a purchase benefits a charity. One entry here remains VERIFICATION IN PROGRESS: the current annual credential fee, bond application detail, contract timing, and campaign report deadlines are not stated in consolidated public form.
Determine the role from actual solicitation, custody, compensation, and advisory functions; register before activity, maintain the annual credential, file required contracts and campaign notices, and provide any bond or financial security.
- Deadline
- Before covered activity; renew and report as required.
- Fee
- Current fee and bond requirements are stated in the current DFI forms and credential system.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Frequency
- Annual plus campaign/event filings
- How to comply
- Submit the role-specific DFI application, contracts, bond, campaign filings, and reports.
- Official form or portal
- Professional fundraiser/counsel applications and campaign forms
Applies to: A person or entity fitting Wisconsin’s professional fundraiser or fund-raising counsel definitions.
- A paid consultant is not automatically a fundraiser; direct solicitation and custody matter.
- Unregistered activity can lead to discipline, forfeitures, contract consequences, and injunction.
Verification in progress. Safe approach: Wisconsin separately regulates professional fundraisers and fundraising counsel; register and file the role-specific bond, contract, and campaign documents before activity after confirming the current fee and deadlines. Unresolved: Current annual credential fee, role-specific bond application details, contract timing, and every campaign report deadline for professional fundraiser and fundraising counsel. Why the official evidence is insufficient: DFI’s forms page identifies the roles, Form 294, Form 1941, and $20,000/$5,000 bonds, but all timing and fee elements were not consolidated in a current instruction source. Needed to resolve: Confirm the unresolved operational detail with Wisconsin Department of Financial Institutions using the mapped official sources. Risk if this is treated as settled: Overstatement can misclassify an ordinary vendor or leave a regulated fundraiser unregistered.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wisconsin Department of Financial Institutions and 2 more
View official sources (3)
Wisconsin’s current Chapter 202 and DFI forms regulate charitable organizations, professional fundraisers, and fundraising counsel, but do not create a separately named commercial-coventurer or charitable-sales-promotion registration, fee, or campaign report. Use a written agreement, accurate promotion claims, accounting controls, and screen whether the business instead performs regulated fundraiser functions.
- Deadline
- Before launching the promotion.
- Fee
- No separate commercial-coventurer filing fee.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Responsible party
- Wisconsin Department of Financial Institutions; Wisconsin Department of Justice
- Frequency
- Per campaign
- How to comply
- Internal written agreement and accounting; fundraiser filing only if the role falls within Chapter 202.
- Official form or portal
- No dedicated Wisconsin commercial-coventurer form
Applies to: A charity entering a percentage-of-sale, round-up, checkout donation, or cause-marketing promotion.
- The absence of a located form is not alone conclusive proof that no duty exists.
- Misclassification can trigger fundraiser or consumer-protection liability.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Financial Institutions and 2 more
View official sources (3)
Income, franchise, sales, and use tax
Wisconsin treats four things separately: income and franchise tax, federal exemption, the Certificate of Exempt Status for purchases, and seller-side duties on taxable sales. Federal recognition does not by itself grant every Wisconsin tax exemption, and the occasional-sale exemption applies only when every one of its elements is met.
State corporate status and federal tax status are separate. Determine whether the organization is exempt under Wisconsin income/franchise-tax law and whether DOR requires an application, return, or account notation.
- Deadline
- Before omitting a return that would otherwise be due.
- Fee
- No universal exemption fee confirmed.
- Filing agency
- Wisconsin Department of Revenue (DOR)
- Frequency
- Initial and event-triggered
- How to comply
- Use My Tax Account and the applicable exempt-organization or corporation return process.
- Official form or portal
- Wisconsin DOR income/franchise tax forms and My Tax Account
Applies to: A Wisconsin or foreign nonstock corporation.
- Taxable subsidiaries and non-§501(c)(3) entities require separate analysis.
- Failure to establish exemption or file can produce assessment, penalties, and interest.
- Michigan state income tax exemption required in some cases
- South Carolina state income tax exemption required in some cases
Last verified: 2026-07-31
Official source: Wisconsin Legislature — Wisconsin Statutes Chapter 71 — Income and Franchise Taxes
View official source
Apply for and use a Wisconsin Certificate of Exempt Status number. A qualifying §501(c)(3) determination letter generally supports eligibility; qualifying churches may use the church exception described by DOR.
- Deadline
- Before claiming exemption on a purchase.
- Fee
- No application fee stated.
- Filing agency
- Wisconsin Department of Revenue (DOR)
- Frequency
- Initial and continuous use
- How to comply
- Apply through My Tax Account or the current CES process and give the seller the required exemption documentation.
- Official form or portal
- CES application; Form S-103; Form S-211/S-211E
Applies to: A qualifying nonprofit making exempt-purpose purchases.
- Not every nonprofit qualifies. Purchases by employees, volunteers, contractors, or reimbursed individuals are not automatically organizational purchases.
- Improper claims can produce use tax, penalties, interest, and revocation.
- Michigan sales tax when you buy required in some cases
- Utah sales tax when you buy required
Last verified: 2026-07-31
Official sources: Wisconsin Department of Revenue and 2 more
View official sources (3)
The organization must be the purchaser. Employee, volunteer, contractor, marketplace, lodging, meal, and construction-material transactions require direct-payment and use analysis.
- Deadline
- At each claimed exempt purchase.
- Fee
- No separate certificate fee.
- Filing agency
- Wisconsin Department of Revenue (DOR)
- Frequency
- Continuous
- How to comply
- Provide the CES number or Form S-211/S-211E and retain records.
- Official form or portal
- CES number; Form S-211/S-211E
Applies to: A CES holder, its employees and volunteers, and its vendors.
- Contractor purchases and reimbursement arrangements are not automatically exempt.
- Misuse can create tax and penalty liability and jeopardize CES status.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Revenue and 2 more
View official sources (3)
Purchase exemption does not eliminate seller-side duties. Register, collect, remit, and file returns for taxable sales unless the transaction fits the nonprofit occasional-sale or another exemption.
- Deadline
- Before taxable sales; returns on the assigned schedule.
- Fee
- Seller’s permit fee and security, if any, follow current DOR registration rules.
- Filing agency
- Wisconsin Department of Revenue (DOR)
- Frequency
- Periodic while permit is active
- How to comply
- My Tax Account or current business tax registration; file assigned returns.
- Official form or portal
- Seller’s permit; sales and use tax returns
Applies to: A nonprofit selling taxable products, admissions, meals, or services in Wisconsin.
- Marketplace facilitator, auction, thrift-store, alcohol, and event rules may change collection responsibility.
- Tax, penalties, interest, and permit enforcement can follow noncompliance.
- Minnesota sales tax when you sell required
- Georgia sales tax when you sell required
Last verified: 2026-07-31
Official sources: Wisconsin Department of Revenue and 3 more
View official sources (4)
A nonprofit’s otherwise taxable sales may qualify as occasional sales only if the organization does not exceed 75 days of sales activity and $50,000 of taxable gross receipts during the calendar year, and entertainment expenses do not exceed $10,000. The seller’s-permit and admissions rules must also be satisfied.
- Deadline
- Test the annual limits before each event and throughout the calendar year.
- Fee
- No exemption filing fee; taxable sales outside the exemption require seller registration and tax.
- Filing agency
- Wisconsin Department of Revenue (DOR)
- Frequency
- Per event and annual threshold monitoring
- How to comply
- Maintain event dates, receipts, entertainment, admissions, and permit-status records.
- Official form or portal
- Publication 206; Fact Sheet 2106
Applies to: A nonprofit conducting fundraising events or occasional sales.
- Alcohol, admissions, ongoing retail or thrift operations, online and marketplace sales, auctions, food, merchandise, and possession of a seller’s permit can alter treatment. Preserve every condition rather than using only the receipts limit.
- Sales outside the rule are taxable and may require a permit and returns.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Revenue and 4 more
View official sources (5)
Property tax
Applies when the organization owns Wisconsin real or personal property. The exemption is applied for locally on Form PR-230 by March 1 and administered by the local assessor under the statewide §70.11 categories, which are separate tests rather than one general charitable exemption.
File a complete parcel-specific exemption request with the assessor in the taxation district where the property is located.
- Deadline
- By March 1 to be eligible for the current assessment year.
- Fee
- No universal state fee; local costs may vary.
- Filing agency
- Local assessors and boards of review
- Responsible party
- Local municipal assessor; Wisconsin Department of Revenue provides statewide form and guidance
- Frequency
- Initial and when required by law or changed facts
- How to comply
- Submit Form PR-230 and attachments to the local assessor.
- Official form or portal
- Form PR-230
Applies to: A qualifying nonprofit owning property that may fit Wis. Stat. §70.11.
- Federal status and nonprofit ownership alone are insufficient; ownership, use, benefit, profit, leasing, acreage, and category-specific tests control.
- Late or incomplete filing may result in taxable assessment for the year.
- Illinois property tax exemption required in some cases
- Washington property tax exemption required
Last verified: 2026-07-31
Official sources: Wisconsin Department of Revenue and 3 more
View official sources (4)
Match the parcel and use to the exact §70.11 category. Analyze exclusive or qualifying use, pecuniary profit, leasing, residential use, acreage limits, construction, vacant land, and mixed use.
- Deadline
- Before filing PR-230 and whenever ownership or use changes.
- Fee
- No universal fee.
- Filing agency
- Local assessors and boards of review
- Responsible party
- Local assessor; Board of Review; circuit court
- Frequency
- Continuous/annual review
- How to comply
- Maintain ownership, use, lease, financial, and parcel records.
- Official form or portal
- PR-230; local assessment record
Applies to: A nonprofit property owner claiming a category-specific exemption.
- One category’s test cannot be generalized to all nonprofit property.
- Overstating the exemption can produce taxes, interest, and appeal costs.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Revenue and 2 more
View official sources (3)
Follow local assessment notice, Board of Review, certiorari, declaratory-judgment, or payment-under-protest procedures as applicable; preserve each deadline.
- Deadline
- According to the assessment notice and chosen statutory route.
- Fee
- Local filing and court fees may apply.
- Filing agency
- Local assessors and boards of review
- Responsible party
- Local assessor; Board of Review; Wisconsin circuit court
- Frequency
- Event-triggered
- How to comply
- File the appropriate local objection and judicial action.
- Official form or portal
- Local objection forms; court pleadings
Applies to: A nonprofit whose property-tax exemption is denied or limited.
- The proper route depends on the nature of the challenge and local procedure.
- Missing a deadline can forfeit a remedy for the assessment year.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Revenue and 2 more
View official sources (3)
Employers, unemployment, and workers’ compensation
Applies when the organization has employees. Unemployment insurance and worker’s compensation use different triggers and are not interchangeable: the special §501(c)(3) unemployment test counts four individuals on a day in at least 20 weeks, while worker’s compensation turns on three workers or $500 in quarterly wages. One entry remains VERIFICATION IN PROGRESS on reimbursement-election timing.
Before paying wages subject to Wisconsin withholding, obtain an EIN, register the DOR withholding account, withhold tax, file returns at the frequency assigned by DOR, file annual reconciliation and W-2 information, and submit final returns and close the account when payroll ends.
- Deadline
- Register before or with first taxable payroll; file returns on the assigned schedule and annual wage statements by the current statutory dates.
- Fee
- No universal registration fee confirmed.
- Responsible party
- Internal Revenue Service; Wisconsin Department of Revenue
- Frequency
- Periodic and annual
- How to comply
- Wisconsin One Stop/My Tax Account and federal EIN process.
- Official form or portal
- DOR employer registration; withholding returns
Applies to: A nonprofit paying wages subject to Wisconsin withholding.
- Federal EIN, DOR withholding, UI, workers’ compensation, and new-hire reporting are separate.
- Tax, penalties, interest, and collection can follow noncompliance.
Last verified: 2026-07-31
Official source: Wisconsin Legislature — Wisconsin Statutes Chapter 71 — Income and Franchise Taxes
View official source
Submit the required employee and employer information to the Wisconsin New Hire Reporting Center within the statutory period.
- Deadline
- Within 20 days after the employee is hired or rehired.
- Fee
- No filing fee.
- Filing agency
- Wisconsin Department of Workforce Development (DWD)
- Frequency
- Per hire or rehire
- How to comply
- Online, file upload, or accepted paper method.
- Official form or portal
- Wisconsin New Hire Reporting Center
Applies to: A Wisconsin employer hiring or rehiring employees.
- Independent-contractor reporting, if required, must be analyzed separately.
- Late or missing reports can lead to penalties and impair support-enforcement administration.
Last verified: 2026-07-31
Official source: Wisconsin Department of Workforce Development — Wisconsin New Hire Reporting Center
View official source
A §501(c)(3) nonprofit becomes a covered Wisconsin UI employer when it employs four or more individuals on a day in 20 or more weeks in a calendar year. Weeks need not be consecutive and part-time workers count. Non-§501(c)(3) nonprofits use the commercial-employer tests.
- Deadline
- Register when the test is met; coverage is retroactive to January 1 of the year in which the liability condition is first met.
- Fee
- UI contributions or reimbursement charges apply.
- Filing agency
- Wisconsin Department of Workforce Development (DWD)
- Frequency
- Continuous threshold monitoring; quarterly reporting after coverage
- How to comply
- Register through DWD UI Tax and submit the IRS determination letter.
- Official form or portal
- DWD New Employer Registration; UCT-1-E
Applies to: An organization described in IRC §501(c)(3).
- Excluded services for ministers, church employees, students, rehabilitation participants, volunteers, and officers must be tested under Chapter 108. Non-§501(c)(3) nonprofits use the $1,500-quarter or one-worker/20-week commercial tests.
- Failure to register and report can produce assessments, interest, penalties, and benefit-charge consequences.
- Illinois unemployment insurance required in some cases
- Michigan unemployment insurance required
Last verified: 2026-07-31
Official sources: Wisconsin Department of Workforce Development and 1 more
View official sources (2)
Covered nonprofit employers must file quarterly wage reports. Tax-financing employers pay quarterly UI contributions; reimbursement-financing employers still file quarterly reports and reimburse 100% of charged benefits.
- Deadline
- Quarterly and according to DWD notices.
- Fee
- Rates, wage base, and benefit charges vary by year and employer.
- Filing agency
- Wisconsin Department of Workforce Development (DWD)
- Frequency
- Quarterly
- How to comply
- DWD UI portal.
- Official form or portal
- Quarterly wage report and payment portal
Applies to: A covered nonprofit employer.
- Reimbursement financing does not eliminate quarterly reporting.
- Late reports and payments create penalties, interest, liens, and collection.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Workforce Development and 1 more
View official sources (2)
Choose between contribution financing and reimbursement financing if eligible. Follow the election deadline, minimum period, security, billing, group-account, and termination rules.
- Deadline
- Election deadline depends on whether the employer is newly covered or already contributing.
- Fee
- Reimbursement equals benefit charges and may require security.
- Filing agency
- Wisconsin Department of Workforce Development (DWD)
- Frequency
- Election plus quarterly reporting and benefit bills
- How to comply
- File the DWD election and any bond/deposit documents.
- Official form or portal
- DWD reimbursement election
Applies to: A covered nonprofit with an IRS §501(c)(3) ruling.
- Only organizations with a §501(c)(3) ruling may use the nonprofit reimbursement option.
- Late election can lock the employer into contribution financing; unpaid bills create collection and security consequences.
Verification in progress. Safe approach: An eligible §501(c)(3) nonprofit may elect reimbursement financing, but should obtain DWD’s current election deadline and security instructions before choosing the method. Unresolved: Exact reimbursement-election deadlines for newly covered and existing contributing nonprofits, minimum election period, and termination timing. Why the official evidence is insufficient: The current UI Handbook confirms eligibility, quarterly reporting, 100% reimbursement, and security, but not every election deadline in the reviewed section. Needed to resolve: Confirm the unresolved operational detail with Wisconsin Department of Workforce Development using the mapped official sources. Risk if this is treated as settled: A wrong election date can lock the employer into contribution financing or produce inadequate security.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wisconsin Department of Workforce Development and 1 more
View official sources (2)
A nonfarm nonprofit must obtain worker’s compensation insurance when it employs three or more full- or part-time workers, or when it has one or more workers and pays $500 or more in combined Wisconsin wages in a calendar quarter. Under the wage branch, insurance is due by the 10th day of the first month of the next quarter.
- Deadline
- Day the third employee is hired; or the 10th day of the first month of the next quarter after the $500 quarterly wage threshold is met.
- Fee
- Insurance premium varies; self-insurance requires approval.
- Filing agency
- Wisconsin Department of Workforce Development (DWD)
- Responsible party
- Wisconsin Department of Workforce Development, Worker’s Compensation Division
- Frequency
- Continuous after coverage begins
- How to comply
- Purchase private coverage or obtain self-insurance approval.
- Official form or portal
- Worker’s compensation policy; self-insurance application
Applies to: A nonprofit employing workers in Wisconsin.
- Nonprofit and federal tax-exempt status do not create a general exemption; farm, domestic, church, casual, volunteer, officer, and contractor classifications require separate analysis.
- Uninsured employers face penalties, fund liability, and possible personal liability.
- Illinois workers compensation required
- Michigan workers compensation required
Last verified: 2026-07-31
Official sources: Wisconsin Department of Workforce Development and 2 more
View official sources (3)
Promptly notify the insurer or claims administrator and complete the first-report process. Fatalities and severe injuries may require expedited notice.
- Deadline
- Fatalities: report by phone to DWD and the carrier within 24 hours. Insured employer injury claims: report to the carrier within 7 days. Carriers and self-insured employers report qualifying lost-time injuries electronically within 14 days after injury.
- Fee
- No filing fee; claim costs vary.
- Filing agency
- Wisconsin Department of Workforce Development (DWD)
- Responsible party
- Wisconsin Department of Workforce Development; insurer or self-insured claims administrator
- Frequency
- Per injury
- How to comply
- Employer report to carrier/administrator; carrier filing with DWD.
- Official form or portal
- First Report of Injury and fatality notice
Applies to: A covered employer receiving notice of a work injury or death.
- The 14-day DWD report applies to injuries causing four or more lost workdays, except fatalities; payment and wage information generally follows a 30-day rule with stated exceptions.
- Late reporting can delay benefits and create penalties or claim-management consequences.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Workforce Development and 1 more
View official sources (2)
Class A and Class B raffles
Applies when the organization conducts a raffle. Class A and Class B are separate licenses with separate ticket-sale rules, and one entry remains VERIFICATION IN PROGRESS because current Division of Gaming confirmation is needed on electronic payment, online ticket purchase, electronic delivery, mailing, and out-of-state purchasers.
Class A and Class B raffles are separate. Obtain each license needed, submit organizational documents, designate responsible members, and follow ticket, drawing, prize, proceeds, and record rules.
- Deadline
- Before selling or delivering tickets or conducting the raffle.
- Fee
- Original raffle-license application: $50 for applications received under the fee change effective July 2025; renewal fees follow the current DOA application.
- Filing agency
- Wisconsin Department of Administration, Division of Gaming (DOA Division of Gaming)
- Responsible party
- Wisconsin Department of Administration, Division of Gaming, Office of Charitable Gaming
- Frequency
- Annual license; per raffle records
- How to comply
- Apply online or by the current paper application; separate licenses are required when conducting both classes.
- Official form or portal
- Class A and Class B raffle applications and portal
Applies to: An eligible Wisconsin organization conducting a raffle.
- Eligibility depends on organization type, local status, organizational history, and statutory criteria; individuals and ordinary businesses are not eligible.
- Unlicensed raffles can lead to forfeitures, license discipline, and criminal enforcement.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Administration, Division of Gaming and 3 more
View official sources (4)
Class A generally permits tickets to be sold in advance. Class B tickets are sold or delivered only on the day of the raffle and are commonly used for bucket, 50/50, duck-race, or multi-container raffles.
- Deadline
- Throughout each raffle.
- Fee
- Included in license.
- Filing agency
- Wisconsin Department of Administration, Division of Gaming (DOA Division of Gaming)
- Frequency
- Per raffle under annual license
- How to comply
- Operate under the correct class and retain required ticket and winner records.
- Official form or portal
- Class A/Class B guidance
Applies to: A licensed raffle organization choosing the sales method.
- An organization conducting both classes needs both license types.
- Using the wrong license class can invalidate the raffle and create enforcement exposure.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Administration, Division of Gaming and 3 more
View official sources (4)
Online advertising does not itself authorize online ticket sales, electronic payment, interstate delivery, or mailing. Follow current DOA guidance for credit cards, debit cards, online platforms, and ticket delivery.
- Deadline
- Before launching any digital ticketing workflow.
- Fee
- No separate fee confirmed.
- Filing agency
- Wisconsin Department of Administration, Division of Gaming (DOA Division of Gaming)
- Frequency
- Per campaign
- How to comply
- Obtain written agency confirmation or use a clearly authorized method.
- Official form or portal
- DOA raffle FAQ and current guidance
Applies to: A licensed raffle organization advertising or selling tickets through digital channels.
- Online advertising and online sales are legally distinct.
- Unauthorized online sales can jeopardize the license and raffle.
Verification in progress. Safe approach: Do not accept online payment or electronically deliver raffle tickets unless the Office of Charitable Gaming confirms the exact method for the license class. Unresolved: Whether credit/debit-card payment, online ticket purchase, electronic delivery, mailing, and sales to out-of-state purchasers are currently permitted for Class A or Class B raffles. Why the official evidence is insufficient: Current official materials distinguish online advertising from ticket sales but do not resolve every modern payment and delivery workflow in one stable source. Needed to resolve: Confirm the unresolved operational detail with Wisconsin Department of Administration, Division of Gaming using the mapped official sources. Risk if this is treated as settled: Overstatement can authorize unlawful raffle ticket sales and jeopardize the raffle license.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wisconsin Department of Administration, Division of Gaming and 2 more
View official sources (3)
Bingo and other gaming
Bingo is a separate license from a raffle, with its own occasion and responsible-member fees. Other formats such as pull tabs, casino nights, poker, sports pools, and prize promotions are separate gambling-law questions, and that entry remains VERIFICATION IN PROGRESS rather than being classified here in advance.
Bingo is a separate licensed system. Obtain the organization license, pay the $20 per-occasion fee and $10 responsible-member fee effective July 3, 2025, and comply with occasion, premises, card, prize, worker, supplier, record, and reporting rules.
- Deadline
- Obtain the organization license and occasion authorization before play; pay the occasion and responsible-member fees with the applicable filings.
- Fee
- Bingo occasion fee: $20. Member designated responsible for proper use of gross receipts: $10. Organization license fee follows the current application.
- Filing agency
- Wisconsin Department of Administration, Division of Gaming (DOA Division of Gaming)
- Responsible party
- Wisconsin Department of Administration, Division of Gaming, Office of Charitable Gaming
- Frequency
- License plus per occasion and periodic reporting
- How to comply
- Use the current bingo application and reporting forms.
- Official form or portal
- Bingo application; occasion forms; semiannual report
Applies to: An eligible organization conducting bingo.
- Do not merge bingo and raffle licensing. Virtual paid bingo is not authorized unless current law expressly allows it.
- Unlicensed or noncompliant bingo can lead to forfeitures, license action, and criminal enforcement.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Administration, Division of Gaming and 1 more
View official sources (2)
Do not assume charitable status makes another gambling format legal. Determine whether the activity is an authorized raffle or bingo, a lawful no-purchase sweepstakes, a game of skill, or prohibited gambling.
- Deadline
- Before advertising or collecting money.
- Fee
- No universal permit or fee.
- Filing agency
- Wisconsin Department of Administration, Division of Gaming (DOA Division of Gaming)
- Responsible party
- Wisconsin Department of Administration, Division of Gaming; Wisconsin Department of Justice/local prosecutors
- Frequency
- Per activity
- How to comply
- Use only an expressly authorized license or structure.
- Official form or portal
- No universal form
Applies to: A nonprofit considering a game involving consideration, chance, and prize.
- Silent auctions are sales, not raffles, when no chance element exists; promotional drawings must avoid unlawful consideration.
- Illegal gambling can create criminal, forfeiture, and licensing consequences.
Verification in progress. Safe approach: Outside licensed raffle or bingo, obtain activity-specific confirmation before collecting money or awarding a chance-based prize. Unresolved: Classification of each proposed pull-tab, casino-night, poker, sports-pool, sweepstakes, promotional-drawing, or skill-game format. Why the official evidence is insufficient: The result depends on consideration, chance, prize, and whether a specific statutory authorization applies; one universal rule would be misleading. Needed to resolve: Confirm the unresolved operational detail with Wisconsin Department of Administration, Division of Gaming; Wisconsin Department of Justice/local prosecutors using the mapped official sources. Risk if this is treated as settled: Overstatement can turn a fundraiser into unlawful gambling.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wisconsin Department of Administration, Division of Gaming and 1 more
View official sources (2)
Alcohol, lobbying, campaign finance, and local licensing
Four unrelated systems that share only the fact that each is triggered by an activity rather than by incorporating. Temporary alcohol authority is municipal and event-specific; lobbying and campaign finance are separate regimes with separate registrations; and Wisconsin has no single nonprofit business license that replaces entity, tax, activity, zoning, and local approvals.
Apply to the municipality using Form AB-220 or the current local form. Temporary beer and wine licenses are activity- and entity-specific and do not authorize spirits.
- Deadline
- Before the event and early enough for local approval.
- Fee
- Fee varies locally within state-law limits.
- Filing agency
- Wisconsin municipal clerks and licensing offices
- Responsible party
- Municipal governing body and clerk; Wisconsin Department of Revenue provides statewide guidance
- Frequency
- Per event
- How to comply
- File with the municipal clerk and obtain governing-body approval.
- Official form or portal
- Form AB-220; municipal temporary license
Applies to: A qualifying nonprofit, club, church, lodge, society, fair association, or other eligible organization selling beer or wine at a temporary event.
- Churches, lodges, and societies generally must have existed at least six months; wine-license frequency and event limits apply; an operator may need to be present.
- Unlicensed sale or service can create alcohol-law penalties and jeopardize future licensing.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Revenue and 2 more
View official sources (3)
Alcohol must be acquired, possessed, sold, auctioned, or served under the applicable alcohol and gaming rules. Donated alcohol does not eliminate licensing, wholesaler-purchase, storage, age, service, or raffle-prize restrictions.
- Deadline
- Before accepting or using alcohol for an event or prize.
- Fee
- License and local fees vary.
- Responsible party
- Municipal alcohol licensing authority; Wisconsin Department of Revenue; Division of Gaming
- Frequency
- Per event/prize
- How to comply
- Use licensed suppliers and maintain purchase, donation, service, and prize records.
- Official form or portal
- Temporary alcohol license; raffle records
Applies to: A nonprofit receiving, auctioning, raffling, selling, or serving alcohol.
- A temporary beer/wine license does not authorize liquor; raffle authority does not authorize alcohol service.
- Violations can lead to alcohol and gaming penalties.
Last verified: 2026-07-31
Official sources: Wisconsin Department of Administration, Division of Gaming and 2 more
View official sources (3)
Registration, licensing, and reporting are not required for fewer than five days of covered communication in a six-month reporting period. After the fifth day, register the principal, license and authorize lobbyists, and file the required 15-day and periodic reports.
- Deadline
- Before or upon crossing the fifth-day threshold; initial lobbying contact reports within 15 days as applicable.
- Fee
- Current principal, license, and authorization fees appear in the Ethics Commission system; historical official guidance lists $375 principal, $250/$400 license, and $125 authorization.
- Filing agency
- Wisconsin Ethics Commission (Ethics Commission)
- Frequency
- Biennial session registration plus continuous and periodic reporting
- How to comply
- File electronically through the Commission’s lobbying system.
- Official form or portal
- Lobbying principal registration; lobbyist license; authorization; 15-day reports
Applies to: An organization and compensated individuals attempting to influence Wisconsin legislation or administrative rulemaking.
- Ordinary testimony, requested communications, unpaid advocacy, and grassroots communication may be exempt or treated differently.
- Unauthorized or late lobbying can produce settlement amounts, forfeitures, and public enforcement.
Verification in progress. Safe approach: After the fifth covered lobbying day in a six-month period, register the principal, license or authorize covered lobbyists, and use the Ethics Commission’s current fee and reporting workflow. Unresolved: Confirm the current lobbying-principal registration fee, lobbyist license fee, authorization fee, limited-principal fee if applicable, exact current reporting periods, and live Ethics Commission filing workflow. Why the official evidence is insufficient: The mapped Ethics Commission sources verify the five-day threshold and the existence of principal registration, lobbyist licensing or authorization, and reporting, but they do not consolidate every current fee, reporting period, and live filing step. Needed to resolve: Check the live Wisconsin Ethics Commission lobbying system and current session fee/reporting instructions. Risk if this is treated as settled: An overstated or incomplete rule can cause a missed lobbying registration, license, authorization, time report, expense report, or fee.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wisconsin Ethics Commission and 2 more
View official sources (3)
Keep candidate activity, ballot-question activity, independent expenditures, issue advocacy, and lobbying separate. Register and report when Chapter 11’s committee threshold and activity definitions are met.
- Deadline
- Before or upon crossing the statutory threshold and according to report schedules.
- Fee
- No universal fee confirmed.
- Filing agency
- Wisconsin Ethics Commission (Ethics Commission)
- Responsible party
- Wisconsin Ethics Commission; local filing officer where applicable
- Frequency
- Periodic and event-triggered
- How to comply
- File through the Ethics Commission or correct local filing officer.
- Official form or portal
- Campaign finance registration and reports
Applies to: A nonprofit engaging in candidate, ballot-question, express-advocacy, independent-expenditure, or other regulated election activity.
- State-law permission does not override the federal §501(c)(3) candidate prohibition.
- Noncompliance can produce forfeitures, reporting orders, and other enforcement.
Verification in progress. Safe approach: Before receiving or spending money for Wisconsin election activity, classify the actual candidate, ballot-question, independent-expenditure, or other activity through the Ethics Commission’s current campaign-finance system. Unresolved: Confirm the exact committee-registration thresholds, independent-expenditure triggers, accelerated or pre-election report triggers, required disclaimer wording and applicability, termination-report requirements, and current Ethics Commission filing workflow. Why the official evidence is insufficient: Chapter 11 and the mapped Ethics Commission page establish the campaign-finance system, but the correct registration, reporting, disclaimer, and termination branch depends on the exact candidate, ballot-question, independent-expenditure, coordination, and spending facts. Needed to resolve: Check the live Wisconsin Ethics Commission campaign-finance system and the applicable Chapter 11 branch for the proposed activity. Risk if this is treated as settled: An overstated rule can cause an unregistered committee, missing disclaimer, late accelerated report, incorrect independent-expenditure filing, or incomplete termination.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wisconsin Legislature and 1 more
View official sources (2)
DFI entity filing, DOR tax registration, seller’s permits, professional/activity licenses, municipal zoning, occupancy, food, event, alcohol, and solicitation rules are separate.
- Deadline
- Before each regulated activity or location opens.
- Fee
- Fees vary by system and locality.
- Responsible party
- Wisconsin Department of Financial Institutions; Wisconsin Department of Revenue; activity regulators; municipalities
- Frequency
- Event-triggered and recurring
- How to comply
- Use Wisconsin One Stop, agency portals, and local applications.
- Official form or portal
- Agency-specific registrations and permits
Applies to: A nonprofit beginning operations in Wisconsin.
- No universal license does not mean no licensing.
- Operating without a required license can produce penalties, closure, and loss of good standing.
Verification in progress. Safe approach: Wisconsin has no single nonprofit business license that replaces entity, tax, activity-specific, zoning, occupancy, building, fire, health, and municipal approvals; check the actual locality and activity. Unresolved: Confirm municipality-specific business licensing, zoning, occupancy, building, fire, health, event, and activity-specific approvals with the relevant locality before opening, relocating, or materially changing operations. Why the official evidence is insufficient: The mapped state and Madison sources show that entity, tax, activity-specific, zoning, and local approvals are separate, but they cannot establish one statewide answer for every municipality, premises, or activity. Needed to resolve: Confirm the premises and activity with the relevant municipal clerk, zoning, building, fire, health, and activity regulator. Risk if this is treated as settled: An overstated statewide conclusion can cause the organization to open or operate without a required local or activity-specific approval.
- Illinois local business license not yet confirmed
- Florida local business license varies by locality
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wisconsin Department of Financial Institutions and 2 more
View official sources (3)
Check Madison zoning, temporary-use, entertainment, alcohol, food, and event permits for the actual premises and activity. A community event may receive a $0 temporary-use permit fee under the current zoning fee page.
- Deadline
- Before opening a location or holding the event.
- Fee
- Varies; current zoning page lists $0 temporary-use permit fee for a community event.
- Filing agency
- City of Madison
- Frequency
- Event-triggered and renewable
- How to comply
- File with the appropriate City of Madison office.
- Official form or portal
- Madison licenses, permits, and zoning applications
Applies to: A nonprofit operating or holding events in Madison.
- Do not generalize Madison rules statewide or to Milwaukee.
- Local enforcement can stop an event or use and impose penalties.
Last verified: 2026-07-31
Official sources: City of Madison Clerk’s Office and 1 more
View official sources (2)
Amendments, transactions, dissolution, and account closure
Applies when the charter changes, when the organization enters a merger or major asset transaction, or when it winds down. Corporate dissolution is a separate act from closing the charity, tax, employment, gaming, alcohol, advocacy, and local accounts, and two entries remain VERIFICATION IN PROGRESS on Attorney General and court involvement.
Obtain board, member, and any required third-party approvals; file the correct DFI document; preserve restricted charitable assets and assess Attorney General or court involvement.
- Deadline
- Before representing the transaction as effective or on the permitted delayed effective date.
- Fee
- Current amendment/restatement/merger fees appear in the DFI fee schedule and forms.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Responsible party
- Wisconsin Department of Financial Institutions; Wisconsin Department of Justice; courts
- Frequency
- Event-triggered
- How to comply
- File the DFI amendment, restatement, merger, or correction form.
- Official form or portal
- DFI transaction forms
Applies to: A Wisconsin nonstock corporation changing its charter or completing a fundamental transaction.
- Bylaw amendments are internal unless the Articles must also change; restricted assets may require separate approval or court process.
- An unfiled or improperly approved transaction may be ineffective and can create fiduciary and charitable-asset liability.
Verification in progress. Safe approach: Complete the Chapter 181 corporate filing and separately evaluate Attorney General or court review whenever charitable or restricted assets are transferred. Unresolved: Whether the specific merger, major asset sale, or charitable-asset transaction requires Attorney General notice, consent, or court approval, and the current operational submission. Why the official evidence is insufficient: Chapter 181 verifies corporate approvals and filings, but charitable-asset oversight depends on restrictions and transaction facts. Needed to resolve: Confirm the unresolved operational detail with Wisconsin Department of Financial Institutions; Wisconsin Department of Justice; courts using the mapped official sources. Risk if this is treated as settled: Overstatement can produce an ineffective transaction or improper disposition of charitable assets.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wisconsin Legislature and 2 more
View official sources (3)
Obtain required board and member approvals, cease ordinary operations, provide for claims, collect and liquidate assets, satisfy liabilities, distribute remaining assets under the Articles, Chapter 181, donor restrictions, and federal rules, and file the DFI dissolution document.
- Deadline
- After authorization and during the winding-up sequence.
- Fee
- Current dissolution filing fee is listed in the DFI fee schedule.
- Filing agency
- Wisconsin Department of Financial Institutions (DFI)
- Responsible party
- Wisconsin Department of Financial Institutions; Wisconsin Department of Justice and courts where charitable assets are involved
- Frequency
- One time
- How to comply
- File the current Articles of Dissolution and any required notices.
- Official form or portal
- DFI Articles of Dissolution
Applies to: A domestic Wisconsin nonstock corporation ending operations.
- A corporation with charitable or restricted assets may need Attorney General notice, court direction, or cy pres treatment; dissolution does not close separate accounts.
- Premature or incomplete dissolution can leave liabilities, claims, and fiduciary exposure.
Verification in progress. Safe approach: A dissolving charity must complete Chapter 181 winding up and separately obtain any required charitable-asset direction before final distribution. Unresolved: Exact Attorney General/court workflow and notice requirements for dissolution involving charitable or restricted assets. Why the official evidence is insufficient: Chapter 181 verifies authorization, claims, winding up, distributions, and filing, but the operational charitable-asset review varies with asset restrictions. Needed to resolve: Confirm the unresolved operational detail with Wisconsin Department of Financial Institutions; Wisconsin Department of Justice and courts where charitable assets are involved using the mapped official sources. Risk if this is treated as settled: Overstatement can lead to incomplete dissolution or unlawful distribution of restricted assets.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wisconsin Legislature and 2 more
View official sources (3)
Corporate dissolution or foreign withdrawal does not close the charitable credential, DOR accounts, CES number, seller’s permit, UI account, worker’s compensation policy, raffle or bingo licenses, alcohol license, lobbying principal, campaign committee, trade name, or municipal permits.
- Deadline
- As each operation ends and before final due dates.
- Fee
- Final taxes, reports, and local fees may apply.
- Responsible party
- Each issuing agency
- Frequency
- One time per system
- How to comply
- File final returns, cancellation forms, surrender licenses, and retain confirmations.
- Official form or portal
- Agency-specific closure forms and portals
Applies to: A nonprofit ending Wisconsin operations.
- Federal tax exemption and federal employment accounts require separate federal closure steps.
- Open accounts can continue generating reports, fees, notices, and penalties.
Last verified: 2026-07-31
Official sources: Wisconsin Legislature and 8 more
View official sources (9)
Official Sources
50 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Wisconsin Department of Revenue | 2026 Wisconsin Property Assessment Manual | https://www.revenue.wi.gov/documents/wpam26.pdf | |
| Wisconsin Department of Revenue | Alcohol Beverage Laws for Retailers — Licenses | https://www.revenue.wi.gov/Pages/FAQS/ise-atlicns.aspx | |
| Wisconsin Department of Financial Institutions | Annual Report Instructions — CORP 5i | https://dfi.wi.gov/Documents/BusinessServices/BusinessEntities/Forms/CORP5i.pdf | |
| Wisconsin Department of Administration, Division of Gaming | Applying for a New Raffle License | https://doa.wi.gov/Pages/LicensesHearings/Apply-for-a-new-raffle-license.aspx | |
| Wisconsin Department of Financial Institutions | Business Entity File Online | https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/FileOnline.aspx | |
| Wisconsin Department of Revenue | Certificate of Exempt Status FAQ | https://www.revenue.wi.gov/Pages/FAQS/pcs-n-profit.aspx | |
| Wisconsin Department of Financial Institutions | Charitable & Professional Organization Forms | https://dfi.wi.gov/Pages/BusinessServices/CharitableProfessionalOrganizations/Forms.aspx | |
| Wisconsin Department of Financial Institutions | Charitable Organizations FAQ | https://dfi.wi.gov/Pages/BusinessServices/CharitableProfessionalOrganizations/CharitableOrganizationsFAQ.aspx | |
| City of Madison Clerk’s Office | City of Madison Licenses and Permits | https://www.cityofmadison.com/clerk/licenses-permits | |
| City of Madison Development Services Center | City of Madison Zoning Fees | https://www.cityofmadison.com/development-services-center/fees/zoning-fees | |
| Wisconsin Department of Administration, Division of Gaming | Common Questions Regarding Raffles | https://doa.wi.gov/Pages/LicensesHearings/Common-Questions-Regarding-Raffles.aspx | |
| Wisconsin Department of Administration, Division of Gaming | Conduct of Raffles Under a Class B License | https://doa.wi.gov/Gaming/DOG137-Conduct%20of%20Raffles%20Under%20a%20Class%20B%20License%20%28R7.3.25%29.pdf | |
| Wisconsin Department of Financial Institutions | DFI Annual Report Lookup | https://dfi.wi.gov/apps/corpar | |
| Wisconsin Department of Financial Institutions | DFI Business Entity FAQ | https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/FAQ.aspx | |
| Wisconsin Department of Financial Institutions, Division of Corporate and Consumer Services | DFI Business Entity Forms | https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Forms.aspx | |
| Wisconsin Department of Financial Institutions | DFI Corporation Fees | https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx | |
| Wisconsin Department of Revenue | Fact Sheet 2106 — Occasional Sale Exemption for Nonprofit Organizations | https://www.revenue.wi.gov/DOR%20Publications/2106occsales.pdf | |
| Wisconsin Department of Financial Institutions | Form 1943 — Affidavit Annual Financial Report | https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED1943.pdf | |
| Wisconsin Department of Financial Institutions | Form 1952 — Wisconsin Supplement to Financial Report | https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED1952.pdf | |
| Wisconsin Department of Financial Institutions | Form 296 — Charitable Organization Registration Application | https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED296.pdf | |
| Wisconsin Department of Revenue | Form AB-220 — Temporary Alcohol Beverage License and Temporary Extension Application | https://www.revenue.wi.gov/DORForms/ab-220f.pdf | |
| Wisconsin Department of Revenue | Form PR-230 — Property Tax Exemption Request | https://www.revenue.wi.gov/dorforms/pr-230.pdf | |
| Wisconsin Ethics Commission | Lobbying Overview | https://ethics.wi.gov/Pages/Lobbying/LobbyingOverview.aspx | |
| Wisconsin Ethics Commission | Lobbying Registration Now Open for 2025–2026 Legislative Session | https://ethics.wi.gov/Resources/Lobbying%20Registration%20Now%20Open%20for%202025%E2%80%932026%20Legislative%20Session.pdf | |
| Wisconsin Department of Financial Institutions | Mandatory Nonstock Corporation Annual Report — CORP 5 | https://dfi.wi.gov/Documents/BusinessServices/BusinessEntities/Forms/CORP5.pdf | |
| Wisconsin Department of Revenue | Occasional Sale Exemption FAQ | https://www.revenue.wi.gov/Pages/FAQS/Occasional-Sale-Exemption-QA.aspx | |
| Wisconsin Department of Administration, Division of Gaming | Office of Charitable Gaming | https://doa.wi.gov/Pages/LicensesHearings/Office-of-Charitable-Gaming.aspx | |
| Wisconsin Department of Revenue | Publication 206 — Sales Tax Exemptions for Nonprofit Organizations | https://www.revenue.wi.gov/DOR%20Publications/pb206.pdf | |
| Wisconsin Department of Administration, Division of Gaming | Raffle License | https://doa.wi.gov/Pages/LicensesHearings/RaffleLicense.aspx | |
| Wisconsin Department of Financial Institutions | Renewal FAQ | https://dfi.wi.gov/Pages/BusinessServices/CharitableProfessionalOrganizations/RenewalFAQ.aspx | |
| Wisconsin Department of Revenue | Retail Alcohol Beverage Licensing Guide for Municipalities | https://www.revenue.wi.gov/DOR%20Publications/pb309.pdf | |
| Wisconsin Department of Revenue | Sales and Use Tax Exemptions FAQ | https://www.revenue.wi.gov/Pages/FAQS/pcs-s-exempt.aspx | |
| Wisconsin Department of Revenue | Selling, Donating, and Giving Away Alcohol Beverages | https://www.revenue.wi.gov/DOR%20Publications/3110SellingDonatingAndGivingAway.pdf | |
| Wisconsin Department of Revenue | Tax Exempt Properties FAQ | https://www.revenue.wi.gov/Pages/FAQS/slf-taxempt.aspx | |
| Wisconsin Department of Workforce Development | UI Employer Handbook | https://dwd.wisconsin.gov/ui201/pdf/ucb201print.pdf | |
| Wisconsin Legislature | Wisconsin Administrative Code DFI Chapter 10 — Charitable Organizations | https://docs.legis.wisconsin.gov/code/admin_code/dfi/010 | |
| Wisconsin Ethics Commission | Wisconsin Ethics Commission Campaign Finance | https://ethics.wi.gov/Pages/CampaignFinance/CampaignFinanceOverview.aspx | |
| Wisconsin Department of Workforce Development | Wisconsin New Hire Reporting Center | https://wi-newhire.com/ | |
| Wisconsin Legislature | Wisconsin Statutes Chapter 102 — Worker’s Compensation | https://docs.legis.wisconsin.gov/statutes/statutes/102 | |
| Wisconsin Legislature | Wisconsin Statutes Chapter 108 — Unemployment Insurance | https://docs.legis.wisconsin.gov/statutes/statutes/108 | |
| Wisconsin Legislature | Wisconsin Statutes Chapter 11 — Campaign Finance | https://docs.legis.wisconsin.gov/statutes/statutes/11 | |
| Wisconsin Legislature | Wisconsin Statutes Chapter 13, Subchapter III — Regulation of Lobbying | https://docs.legis.wisconsin.gov/statutes/statutes/13/III | |
| Wisconsin Legislature | Wisconsin Statutes Chapter 181 — Nonstock Corporations | https://docs.legis.wisconsin.gov/statutes/statutes/181 | |
| Wisconsin Legislature | Wisconsin Statutes Chapter 202 — Regulation of Charitable Organizations and Professional Fund-Raisers | https://docs.legis.wisconsin.gov/statutes/statutes/202 | |
| Wisconsin Legislature | Wisconsin Statutes Chapter 563 — Bingo and Raffle Control | https://docs.legis.wisconsin.gov/statutes/statutes/563 | |
| Wisconsin Legislature | Wisconsin Statutes Chapter 70 — General Property Taxes | https://docs.legis.wisconsin.gov/statutes/statutes/70 | |
| Wisconsin Legislature | Wisconsin Statutes Chapter 71 — Income and Franchise Taxes | https://docs.legis.wisconsin.gov/statutes/statutes/71 | |
| Wisconsin Legislature | Wisconsin Statutes Chapter 77 — Sales and Use Taxes | https://docs.legis.wisconsin.gov/statutes/statutes/77 | |
| Wisconsin Department of Workforce Development | Worker Classification Test under Worker’s Compensation Law | https://dwd.wisconsin.gov/worker-classification/wc/employers.htm | |
| Wisconsin Department of Workforce Development | Worker’s Compensation Insurance Requirements in Wisconsin | https://dwd.wisconsin.gov/dwd/publications/wc/wkc-13328-p.htm |
Recent Wisconsin Compliance Updates
Wisconsin charitable registration begins when a soliciting organization has one or more paid employees, or receives $25,000 or more in contributions during a fiscal year, unless a Chapter 202 exemption applies. Either branch is enough on its own, and the operator is $25,000 or more, so exactly $25,000 falls inside the trigger while the small-organization branch sits below it. Once registered, an organization carries two separate annual duties rather than one: the DFI credential is renewed between June 1 and September 30, and the annual charitable financial report is due within 12 months after the organization’s own fiscal year-end with no filing fee. Which report form applies depends on size and geography, with Form 1943 offering two alternative eligibility branches, Form 1952 requiring an acceptable IRS return, and Form 308 covering organizations without one. Independent CPA review and audit are two separate thresholds at $500,000 through $999,999 and at $1,000,000 or more.
Wisconsin does not run nonprofit compliance through one office or one filing. A Chapter 181 nonstock corporation is created at the Department of Financial Institutions for $100, keeps its existence through an annual corporate report costing $25 online or $40 on paper, and is separately answerable to DFI for charitable registration, to the Department of Revenue for income, franchise, sales, and property tax, to the Department of Workforce Development for unemployment insurance and worker’s compensation, to the Division of Gaming for raffles and bingo, and to municipalities for alcohol, zoning, and event approvals. None of those statuses follows automatically from any other, and an IRS determination letter grants none of them. The new Wisconsin guide carries 61 structured compliance facts drawn from 50 official sources, with each fact labelled SOURCE VERIFIED or VERIFICATION IN PROGRESS so a reader can see which conclusions rest on consolidated current official evidence and which still need direct agency confirmation.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
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