Change log

WI required attachment added: registration type renewal; form name DFI Annual Report (§202.12(3)); attachment name Reviewed Financial Statement; is conditional 1; condition description Contributions over $500,000 and not more than $1,000,000 during the most recently completed fiscal year.; source url https://docs.legis.wisconsin.gov/statutes/statutes/202/ii/12; verification status verified

WI required attachment added: registration type renewal; form name DFI Annual Report (§202.12(3)); attachment name Audited Financial Statement; is conditional 1; condition description Contributions over $1,000,000 during the most recently completed fiscal year.; source url https://docs.legis.wisconsin.gov/statutes/statutes/202/ii/12; verification status verified

WI required attachment added: registration type renewal; form name DFI Annual Report (§202.12(3)); attachment name Form #308 Annual Report; is conditional 1; condition description The organization does not qualify for Form #1943 or Form #1952.; form number 308; source url https://dfi.wi.gov/Pages/BusinessServices/CharitableProfessionalOrganizations/Forms.aspx; verification status verified

WI required attachment: form name none → DFI Annual Report (§202.12(3))

WI required attachment: form name none → DFI Annual Report (§202.12(3))

WI required attachment: form name none → DFI Annual Report (§202.12(3))

WI fee schedule added: fee type late; fee amount $25; fee calculation notes A renewal received after the July 31 expiration but within 60 days pays the department's late fee; after 60 days the organization must apply for a new registration (Wis. Stat. § 202.021(3)(c)2 and 3). Online, the late period runs August 1 through September 30.; source url https://docs.legis.wisconsin.gov/statutes/statutes/202/i/021; verification status verified

Source: docs.legis.wisconsin.gov · send source

“A registrant whose renewal fee and completed application are not received by the department within 60 days after the expiration date of the registration must submit an application for a new registration.”

WI fee schedule: source quote replaced

Source: dfi.wi.gov · send source

“Charitable Organizations Fee Late Fee Charitable Organization Application $15 Charitable Organization Renewal $54 $25”

WI audit threshold: basis label contributions received during most recently completed fiscal year (per 2023 Wisconsin Act 151, effective March 23, 2024) → contributions received during the most recently completed fiscal year, not counting government grants

WI audit threshold: source cite Wis. Stat. §202.12(6m)(b) (as amended by 2023 Wisconsin Act 151) → Wis. Stat. §202.12(3)(b) and (3)(bm)

WI fee schedule: fee calculation notes Wisconsin Corporate Annual Report (Form 5) — $25 online / $40 paper (+ $15 paper surcharge) per Wis. DFI fees. Filed annually with DFI Corporations Bureau under Wis. Stat. §181.0214(3)(a), with quarterly due dates based on anniversary of incorporation: March 31 (Q1 anniversary) / June 30 (Q2) / September 30 (Q3) / December 31 (Q4). NOT the charity solicitation registration filing — separate corporate filing under Ch. 181 nonstock corp law. Penalty: 60-day cure window after DFI Notice of Administrative Dissolution per §181.1421(4)(a). Reinstatement fee $10 + certificate fee $10. REQUIRED for ALL Wisconsin nonstock corporations regardless of charity-exempt status. → $25 annual report fee for a domestic (Wisconsin) nonstock corporation, Wis. Stat. § 181.0507(2)(a)17. A foreign nonstock corporation's annual report fee is $65 (§ 181.0507(2)(a)18); this row does not price it.; source url https://docs.legis.wisconsin.gov/statutes/statutes/181/ii/0214 → https://docs.legis.wisconsin.gov/document/statutes/181.0507; source quote replaced

Source: docs.legis.wisconsin.gov · send source

“Annual report of a domestic corporation, $25.”

WI deadline rule: extension available 1 → 0; extension days 60 → none; extension notes No statutory extension mechanism in Wis. Stat. Ch. 202. However DFI publishes a late-filing window through September 30 (60 days past the July 31 expiration) with $25 late fee per their fees schedule. Beyond September 30, registration is considered lapsed and may require new initial filing. → none

Source: docs.legis.wisconsin.gov · send source

“All charitable organization registrations expire on July 31 of each year.”

WI penalty: risk class unclassified → misdemeanor; grade quote added; grade source url none → https://docs.legis.wisconsin.gov/statutes/statutes/939/iv/60; grade source cite none → Wis. Stat. § 939.60, grading Wis. Stat. § 202.06(6)(c)2.

WI penalty: risk class civil → unclassified

WI audit threshold: source url https://docs.legis.wisconsin.gov/statutes/statutes/202/ii/12/6m/b → https://docs.legis.wisconsin.gov/statutes/statutes/202/ii/12; source quote replaced

WI required attachment: source url none → https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED1952.pdf; source quote added; verification status unverified → verified

WI required attachment: source url none → https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED1952.pdf; source quote added; verification status unverified → verified

WI required attachment: source url none → https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED1943.pdf; source quote added; verification status unverified → verified

WI required attachment: source url none → https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED296.pdf; source quote added; verification status unverified → verified

WI required attachment: is conditional 0 → 1; condition description none → Not required if the organization is organized as a trust.; source url none → https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED296.pdf; source quote added; verification status unverified → verified

WI required attachment: source url none → https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED296.pdf; source quote added; verification status unverified → verified

WI required attachment: source url none → https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED296.pdf; source quote added; verification status unverified → verified

WI deadline rule added: deadline type renewal; base reference fiscal_year_end; offset months 12; offset anchor day; extension available 0; extension auto granted 0; extension conditional on irs 0; calculation notes Encoded as 12 months after fiscal year end, the same day clamped, from the verification quote ("within 12 months after the end of that fiscal year"). The July 31 credential renewal is a separate filing (§ 202.12(2)).; source url https://docs.legis.wisconsin.gov/statutes/statutes/202/ii/12; form name DFI Annual Report (§202.12(3)); cycle years 1; verification status verified

Source: docs.legis.wisconsin.gov · send source

“A charitable organization registered under sub. (1) shall file with the department an annual report for the charitable organization’s most recently completed fiscal year. The department shall prescribe the form of the report and shall prescribe standards for its completion. The annual report shall be filed within 12 months after the end of that fiscal year.”

WI deadline rule: display form name none → Charitable Organization Renewal

Source: docs.legis.wisconsin.gov · send source

“All charitable organization registrations expire on July 31 of each year.”

WI penalty: criminal scope none → both

WI exemption: requires filing 1 → 0

Source: docs.legis.wisconsin.gov · send source

“a charitable organization that does not intend to raise or receive contributions in excess of $25,000, subject to adjustment under sub. (8) , during a fiscal year, if all of its functions, including solicitation, are performed by persons who are unpaid for their services and if no part of its assets or income inures to the benefit of, or is paid to, any officer or member of the charitable organization”

WI required attachment: description Federal annual return → IRS Form 990, 990-EZ, or 990-PF with Form 1952. 990-N is not acceptable on 1952.; is conditional 0 → 1; condition description none → Required with Form 1952. If the organization does not meet the 1952 criteria, use Form 1943 or Form 308. 990-N is not acceptable on 1952.

WI required attachment: description Or IRS Form 1023 if pending → IRS determination letter or pending Form 1023/1023EZ, when Form 296 question 19 is yes.; is conditional 0 → 1; condition description none → Attach the IRS determination letter or Form 1023/1023EZ only if question 19 is yes (501(c)(3) letter or pending).

WI penalty: mechanism $1,000-$10,000 per violation civil forfeiture (each day continuing = separate offense) → civil forfeiture $100–$10,000 per violation (202.18(1)(b)); $1,000–$10,000 for injunction/order violations (1)(d); description Wisconsin Department of Justice may seek civil forfeitures of $1,000 to $10,000 per violation under Wis. Stat. §202.18. Each separate violation is a separate offense, AND each day of a continuing failure to obey an order is also a separate offense — penalties can compound rapidly. Up to $5,000 may also be imposed on those who alter, falsify, or conceal documentary material with intent to obstruct civil investigation. The department of justice may also seek temporary or permanent injunction to halt violations. → DOJ may bring a civil action under § 202.18(1)(a). General court forfeiture is not less than $100 nor more than $10,000 for each violation ((1)(b)). (1)(c)2: not more than $5,000 for altering or concealing documents with intent to interfere with a civil investigation. (1)(d) $1,000–$10,000 and each-day continuing as a separate offense apply only to violating an injunction or other order, not every 202.18 violation.; short label Wisconsin ($1,000-$10,000 per violation civil forfeiture; continuing violations compound daily) → Wisconsin (civil forfeiture $100–$10,000 per violation; $1,000–$10,000 for violating an injunction); source quote replaced

WI deadline rule: calculation notes Annual renewal due August 1 each year; registrations expire July 31 each year regardless of fiscal year end per §202.12(1)(e). Late-filing accepted through September 30 with $25 late fee. Wisconsin uses fixed-calendar-year cycle (NOT FYE-based) — unusual pattern compared to other states. → The online renewal must be filed before July 31 of each year. Do not treat August 1 as the due date. Wisconsin uses a fixed calendar-year credential, not fiscal-year-end, for the renewal.

Source: docs.legis.wisconsin.gov · send source

“All charitable organization registrations expire on July 31 of each year.”

WI exemption: threshold type revenue → contributions

Source: docs.legis.wisconsin.gov · send source