Starting and running a nonprofit in Wisconsin

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

Wisconsin Department of Financial Institutions (DFI), which files nonstock (not-for-profit) corporations (online or on paper)

Official source · checked October 21, 2026

Form

Form 102, Articles of Incorporation - Nonstock Corporation (also available as an online filing)

Official source · checked October 21, 2026

Filing fee

$35.00 (same online or on paper)

Official source · checked October 21, 2026

Annual report

Every year starting the year after you incorporate, filed during the calendar quarter of your incorporation anniversary (Form 5 on paper). If you don't file, you can be administratively dissolved.

Official source · checked October 22, 2026

Annual report fee

$40.00 on paper or $25.00 online for a domestic nonstock corporation.

Official source · checked October 22, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Yes, unless you're exempt: a charity can't solicit donations in Wisconsin, or have others solicit for it, until it registers with the Department of Financial Institutions (Wis. Stat. § 202.12(1)). This is separate from your nonstock corporation filing.

Official source · checked October 21, 2026

Exempt

Charities that don't plan to raise more than $25,000 in a fiscal year, if all their work, including fundraising, is done by unpaid volunteers and no officer or member benefits; if you go over $25,000, register within 30 days. Also religious organizations that don't have to file a Form 990, groups that solicit only their own members, veterans organizations, accredited colleges, private schools, people raising money for a named individual, and a few others (Wis. Stat. § 202.12(5)).

Official source · checked October 21, 2026

Fee

$15 to apply; $54 to renew each year, plus a $25 late fee if you renew late.

Official source · checked October 21, 2026

Renewal

Every year: all registrations expire July 31. Renew online between June 1 and July 31; late renewals (with the late fee) run August 1 to September 30. You also file a separate annual financial report (no fee) within 12 months after your fiscal year ends.

Official source · checked October 21, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Income tax

Religious, scientific, educational, benevolent and similar corporations not run for profit are exempt from Wisconsin franchise and income tax, except on unrelated business income (Wis. Stat. § 71.26(1)(a)).

Official source · checked October 22, 2026

Wisconsin return

You only file a Wisconsin return (Form 4T) if you do business in Wisconsin, have at least $1,000 of gross income from an unrelated trade or business, and must file federal Form 990-T or 4720.

Official source · checked October 22, 2026

Sales tax

Not automatic. Apply to the Wisconsin Department of Revenue for a Certificate of Exempt Status (CES) number on Form S-103, with a copy of your IRS 501(c)(3) determination letter. The CES number lets you buy things free of Wisconsin sales and use tax. (Your own sales can also be exempt under the occasional sale rules if you don't need a seller's permit, your taxable sales are $50,000 or less or happen on 75 days or less in a calendar year, and you don't hold an admission event involving entertainment.)

Official source · checked October 22, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

Three or more, with the number set in your articles or bylaws (Wis. Stat. § 181.0803(1)).

Official source · checked October 21, 2026

Every year

• Wisconsin DFI: charitable organization registration renewal

  Charities registered with the Wisconsin Department of Financial Institutions (DFI) renew online every year. All registrations expire on July 31, and the renewal opens around June 1. The renewal fee is $54. If you renew after July 31 (through September 30), you also pay a $25 late fee; after that you must apply as a new registrant. Groups that raise $25,000 or less in a fiscal year, with no paid staff and only volunteers, are exempt. Confirm with DFI.

  Official source · checked October 17, 2026

• Wisconsin DFI: charitable organization annual financial report

  Registered charities also file an annual financial report with DFI within 12 months after their fiscal year ends. This is separate from the July 31 renewal, has no fee, and can't be filed online. Use Form 1943 (affidavit) if you received $25,000 or less in contributions, Form 1952 with your IRS 990 if you file one, or Form 308 otherwise. Larger charities must add a reviewed (over $500,000) or audited (over $1,000,000) financial statement. Confirm with DFI.

  Official source · checked October 17, 2026

• Wisconsin DFI: nonstock corporation annual report

  Wisconsin nonstock (nonprofit) corporations file an annual report with DFI each year, starting the year after they were formed. It is due by the end of the calendar quarter that contains your incorporation anniversary: March 31, June 30, September 30, or December 31. For example, a nonprofit formed in May files by June 30. The fee is $25 online; paper filing adds a $15 surcharge. Out-of-state nonprofits registered in Wisconsin file by March 31 instead. Confirm with DFI.

  Official source · checked October 17, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and Wisconsin's in date order.

Make my Wisconsin calendar

Who to ask

We don't list a free legal help program for Wisconsin charities yet. The directory has the programs we know of.