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How to Start a Nonprofit in Wisconsin: Requirements, State Filings, and Annual Reports
From incorporation to annual filings—your step-by-step guide to staying compliant.
Every state has its own requirements for forming and maintaining a nonprofit. In Wisconsin, the process includes initial registration, tax-exempt applications, and recurring annual filings. Understanding these steps upfront helps ensure your organization remains compliant and in good standing.
Understanding the basics
Before filing in Wisconsin, nonprofits must complete basic foundational steps to secure legal recognition, establish proper structure, and be eligible for tax-exempt status.
Name your organization
Select a name that is distinguishable from other registered entities and follows state naming rules. Check name availability on the Wisconsin Department of Financial Institutions (DFI).
Note: You must obtain authorization before using restricted words like ‘school,’ ‘college,’ or ‘foundation.’
Choose your board of directors
Wisconsin nonprofit corporations must have a board of at least three directors, and the IRS also recommends a minimum of three. An odd number of directors helps avoid voting ties. Articles or bylaws typically outline the number of directors, their duties and powers, terms, qualifications, appointment or election process, and board meetings.
Define your charitable purpose
Your purpose must align with IRS requirements for tax-exempt status—commonly charitable, educational, religious, or scientific. It must serve the public rather than private individuals or political interests. A clear purpose statement is essential for both incorporation and federal exemption applications.
Appoint a registered agent
A registered agent receives official communications, such as legal notices and government filings, on behalf of your nonprofit. This can be an individual or a business entity, but they must be based in Wisconsin or authorized to operate there.
How to register a nonprofit in the state of Wisconsin?
You’ll need to take the formal steps that establish your nonprofit as a recognized entity in Wisconsin.
File Articles of Incorporation with the Wisconsin Department of State
To legally incorporate your organization in Wisconsin, you must file the Articles of Incorporation with the Wisconsin Department of Financial Institutions (DFI). In Wisconsin, Form 102 serves as the official document to incorporate a not-for-profit organization
Filing methods
- Online: Submit via the Wisconsin Department of Financial Institutions (DFI).
-
Mail: Send the completed form to the Department of State’s office
Department of Financial Institutions
Division of Corporate & Consumer Services
P O Box 7846
Madison WI 53707-7846
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
Form 102 (Articles of Incorporation) |
No specific due date, file before starting the organization |
$35 |
Online or Mail |
Apply for an Employer Identification Number (EIN)
Nonprofit organizations are required to obtain an Employer Identification Number (EIN) from the IRS. This will serve as the organization's federal tax identification number and is essential for conducting legal and financial activities.
Although there is no specific deadline to apply, it is recommended to obtain an EIN as early as possible, as it is necessary for opening a bank account, applying for tax-exempt status, and filing required forms with the IRS.
| Form | Fee | Filing Method |
|---|---|---|
|
Form SS-4 (Application for Employer Identification Number (EIN)) |
Free |
Online via IRS EIN Assistant |
Hold Your Organizational Meeting and Adopt Bylaws
After incorporation, your nonprofit must hold its initial organizational meeting to establish governance and ensure legal compliance. Make sure the following points are addressed during the meeting:
- Approve the bylaws - These outline how your nonprofit will operate (e.g., meetings, voting, officer roles).
- Elect governing bodies - Typically includes President, Secretary, and Treasurer.
- Adopt policies - Such as a conflict-of-interest policy, required for 501(c)(3) status.
- Authorize filings - Approve resolutions to apply for IRS and state tax exemptions.
Note: Document all decisions in meeting minutes, signed by the secretary.
How to apply for tax exemption and solicitation in Wisconsin?
To operate legally in Wisconsin, nonprofit organizations must meet both tax exemption and charitable solicitation requirements. Here's a streamlined process for applying for both:
Federal tax exemption
To obtain a state tax exemption, your nonprofit must first apply to the IRS. The required forms depend on the size and type of your organization:
- Form 1023: For Section 501(c)(3) organizations with gross receipts over $50,000 or total assets over $250,000.
- Form 1023-EZ: Also applies to Section 501(c)(3) organizations–typically smaller nonprofits with gross receipts of $50,000 or less and assets under $250,000.
- Form 1024 or 1024-A: Organizations seeking tax-exemption under IRS sections other than 501(c)(3).
| Form | Due Date | Fee | Filing Method |
|---|---|---|---|
|
IRS Form 1023 or 1023-EZ (For Section 501(c)(3) organizations) |
Within 27 months of forming the organization. |
Varies from $275 to $600 |
Online via Pay.gov |
|
IRS Form 1024 or 1024-A (For other organizations) |
State tax exemption
Wisconsin requires nonprofit organizations to file Form S-103 (Application for Wisconsin Sales and Use Tax Certificate of Exempt Status (CES)) along with a copy of the IRS determination letter to the Wisconsin Department of Revenue to obtain an exemption from sales and use tax.
Filing Methods
- Online: Submit through the Wisconsin Department of Revenue Portal
-
Mail: Send Form S-103 and IRS determination letter to:
Wisconsin Department of Revenue
Mail Stop 6-97
P.O. Box 8908
Madison, WI 53708-8908
| Form | Due Date | Fee | Filing Method |
|---|---|---|---|
|
Form S-103 |
Any time after receiving an IRS determination |
No fee |
Online or Mail |
Charitable organization registration
Under Wisconsin law, nonprofit corporations are required to file Form #296 if they either solicit or receive $25,000 or more in charitable contributions in a single year or have any paid employee.
Filing Methods
- Online : Submit through the Wisconsin Department of Financial Institutions Portal
-
Mail:
Form Due Date Fee Filing Method Form #296
Within 90 days of meeting registration threshold, then annually
$25
Note: Nonprofits must complete this form even if they are registered outside of the state but need to solicit within the state of Wisconsin.
What are the annual tax filing requirements for nonprofits in Wisconsin?
Nonprofits in Wisconsin must comply with both federal and state filing requirements to maintain their tax-exempt status and remain in good standing. Here's an overview of the key filing obligations:
Federal tax filing (IRS)
Even though your nonprofit may be exempt from paying federal income taxes under Section 501(c)(3), it still has annual filing requirements with the IRS:
-
Forms: The organization must file 990 series forms annually to stay compliant.
- Form 990-N: For smaller organizations with gross receipts $50,000 or less.
- Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000.
- Form 990: For organizations with gross receipts ≥ $200,000 and total assets ≥ $500,000.
- Form 990-PF: For private foundations.
- Form 990-T: For organizations with any unrelated business income (UBI) of $1,000 or more.
- Due Date: The return is due on the 15th day of the 5th month after the fiscal year ends (for example, May 15 for a December 31 year-end).
- Filing Method: The IRS mandates e-filing for these forms.
Wisconsin State Tax Filing
Annual Renewal:
Nonprofits in Wisconsin must renew their registration annually with the Wisconsin Department of Financial Institutions (DFI).
- Due Date: On or before July 31st each year.
- Filing Methods: Submit through the DFI online portal.
Annual Financial Report:
Wisconsin requires nonprofits to file financial reports annually with the DFI. Organizations must select the appropriate form based on their size and IRS filing status:
Form #1943 - Affidavit in Lieu of Annual Financial Report
Required by Charitable organizations that received $25,000 or less in contributions, or less than $50,000 in contributions, and solicited only in the county of their principal office.
Form #1952 - Wisconsin Supplement to Financial Report
Required by Charitable organizations that file IRS 990, 990-EZ, or 990-PF and do not qualify for Form #1943.
Form #308 - Charitable Organization Annual Report
Required by Charitable organizations that do not qualify for Form #1943 or Form #1952.
- Due Date: Within 12 months after the organization’s fiscal year-end.
-
Filing Method:
- Email: Send your completed returns to [email protected].
-
Mail: You can complete and mail your annual financial report to the address below.
Wisconsin Department of Financial Institutions
PO Box 7879
Madison, WI 53707-7879
Annual Report:
The Wisconsin DFI also requires nonprofits to file an Annual Report through Form 5.
- Due Date: Depends on the quarter in which the organization’s incorporation/ anniversary date falls.
-
Filing Method:
- Online: Submit through the DFI Portal.
-
Mail: You can complete the annual report to the address below:
State of WI-Dept. of Financial Institutions,
Box 93348,
Milwaukee, WI 53293-0348.
Note: According to DFI-CCS 10.01(6), a $15 surcharge applies when filing the annual report on paper.
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Frequently Asked Questions
Is there a deadline for filing Articles of Incorporation?
No specific deadline exists. You can file anytime, but you must incorporate before conducting official nonprofit activities like soliciting donations, signing contracts, or opening a bank account.
Do nonprofits in Wisconsin need bylaws?
Yes. Bylaws outline how your organization will be governed, including rules for directors, meetings, and membership. They are not filed with the state but are required for IRS tax-exempt status.
What type of nonprofit structure does Wisconsin recognize?
Wisconsin nonprofits are typically formed as Nonstock Corporations under Chapter 181 of the Wisconsin Statutes.
Can I reserve a nonprofit name in Wisconsin?
Yes. You can file a Name Reservation with the Wisconsin DFI for 120 days. This ensures no one else registers the name before you incorporate.
Article Sources:
- Form 102 - Articles of Incorporation Nonstock Corporation
- Form #296 - Charitable Organization Registration Application
- Form #1943 - Affidavit in Lieu of Annual Financial Report
- Form #1952 - Wisconsin Supplement to Financial Report
- Form #308 - Charitable Organization Annual Report
- Form 5 - Annual Report
- Form S-103 - Application for Wisconsin Sales and Use Tax Certificate of Exempt Status (CES)