Wisconsin Charitable Organization Registration: Form 296

Overview

Regulatory Agency

Department of Financial Institutions, Division of Corporate and Consumer Services

Registration Required

Yes

Fee Schedule

Annual filing

Required Documents

Charitable Organization Renewal. Forms and instructions: Agency page

• Charter/Articles of Incorporation

  For the initial registration

  Source: CRED296 · verified September 15, 2026 (1 mo ago) · send source

  “Charter Documents, such as Articles of Incorporation, Agreement of Association, Instrument of Trust, or another organizational instrument.”

• Form #296 Registration Statement

  For the initial registration

  Source: CRED296 · verified September 15, 2026 (1 mo ago) · send source

  “If you are a charitable organization that solicits contributions (or has contributions solicited on its behalf) in Wisconsin, you must complete this Registration unless a registration exemption applies.”

• Audited Financial Statement

  For the DFI Annual Report (§202.12(3))

  When: Contributions over $1,000,000 during the most recently completed fiscal year.

  Source: docs.legis.wisconsin.gov · verified October 14, 2026 (2 days ago) · send source

  “In addition to the annual report required under par. (a), if a charitable organization received contributions in excess of $1,000,000, subject to adjustment under sub. (8), during its most recently completed fiscal year, the charitable organization shall file with the department an audited financial statement for the charitable organization’s most recently completed fiscal year, prepared in accordance with generally accepted accounting principles, and the opinion of an independent certified public accountant on the financial statement.”

• Bylaws

  For the initial registration

  When: Not required if the organization is organized as a trust.

  Source: CRED296 · verified September 15, 2026 (1 mo ago) · send source

  “Organization's Bylaws (unless organized as a trust).”

• Form #1943 Affidavit

  For the DFI Annual Report (§202.12(3))

  When: contributions <= $25,000

  Source: CRED1943 · verified October 14, 2026 (2 days ago) · send source

  “The organization received $25,000 or less in contributions during their most recently completed fiscal year.”

• Form #1952 Supplement

  For the DFI Annual Report (§202.12(3))

  When: contributions > $25,000

  Source: CRED1952 · verified October 14, 2026 (2 days ago) · send source

  “The organization received more than $25,000 in contributions or more than $50,000 in contributions from the county their principal office is located in”

• Form #308 Annual Report

  For the DFI Annual Report (§202.12(3))

  When: The organization does not qualify for Form #1943 or Form #1952.

  Source: dfi.wi.gov · verified October 14, 2026 (2 days ago) · send source

  “Form #308 - Charitable Organization Annual Report A charitable organization must submit this form if it does not qualify for Form #1943 or Form #1952”

• IRS Determination Letter

  For the initial registration

  When: Attach the IRS determination letter or Form 1023/1023EZ only if question 19 is yes (501(c)(3) letter or pending).

  Source: CRED296 · verified September 15, 2026 (1 mo ago) · send source

  “If answered YES to question #19, provide a copy of the filed IRS determination letter or if pending, provide a copy of the filed IRS form 1023 or 1023EZ.”

• IRS Form 990

  For the DFI Annual Report (§202.12(3))

  When: 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.

  Source: CRED1952 · verified October 14, 2026 (2 days ago) · send source

  “IRS Form #990, 990EZ, or 990-PF. Do not include Schedule B of the 990. (Note: If you file an IRS Form 990-N, you cannot use this form. You must complete a Form #308 or Form #1943 instead.)”

• Reviewed Financial Statement

  For the DFI Annual Report (§202.12(3))

  When: Contributions over $500,000 and not more than $1,000,000 during the most recently completed fiscal year.

  Source: docs.legis.wisconsin.gov · verified October 14, 2026 (2 days ago) · send source

  “In addition to the annual report required under par. (a), if a charitable organization received contributions in excess of $500,000, subject to adjustment under sub. (8), but not more than $1,000,000, subject to adjustment under sub. (8), during its most recently completed fiscal year, the charitable organization shall file with the department a financial statement for the charitable organization’s most recently completed fiscal year, prepared in accordance with generally accepted accounting principles, and a review of the financial statement by an independent certified public accountant.”

Exemptions

• Congressional corporation

  Any corporation established by an act of the United States Congress that is…

  Source: docs.legis.wisconsin.gov · verified April 30, 2026 (5 mo ago) · send source

  “Any corporation established by an act of the United States Congress that is required by federal law to submit to Congress annual reports, fully audited by the United States Department of Defense, of its activities including itemized accounts of all receipts and expenditures.”

• Educational
  Source: docs.legis.wisconsin.gov · verified April 29, 2026 (5 mo ago) · send source

  “A nonprofit, postsecondary educational institution accredited by a regional accrediting agency or association approved under 20 USC 1099b, or an educational institution and its authorized charitable foundations that solicit contributions only from its students and their families, alumni, faculty, trustees, corporations, foundations, and patients.”

• Governmental

  A state agency

  Source: docs.legis.wisconsin.gov · verified April 29, 2026 (5 mo ago) · send source

  “A state agency, as defined in s. 20.001(1), or a local governmental unit, as defined in s. 605.01(1).”

• Individual relief

  A person soliciting contributions for the relief of a named individual if all…

  Source: docs.legis.wisconsin.gov · verified April 29, 2026 (5 mo ago) · send source

  “A person soliciting contributions for the relief of a named individual if all contributions, without any deductions, are given to the named individual.”

• Membership
  Source: docs.legis.wisconsin.gov · verified April 29, 2026 (5 mo ago) · send source

  “A fraternal, civic, benevolent, patriotic, or social organization that solicits contributions solely from its membership.”

• Political

  A candidate for national

  Source: docs.legis.wisconsin.gov · verified April 29, 2026 (5 mo ago) · send source

  “A candidate for national, state, or local office or a political party or other committee or group required to file financial information with the federal elections commission or with the ethics commission.”

• Private school

  A private school

  Source: docs.legis.wisconsin.gov · verified April 30, 2026 (5 mo ago) · send source

  “A private school, as defined in s. 118.165.”

• Religious

  A person that is exempt from filing a federal annual information return under…

  Source: docs.legis.wisconsin.gov · verified April 29, 2026 (5 mo ago) · send source

  “A person that is exempt from filing a federal annual information return under section 6033(a)(3)(A)(i) and (iii) and (C)(i) of the Internal Revenue Code.”

• Small organization

  Threshold: $25,000 (contributions)

  Source: docs.legis.wisconsin.gov · verified September 15, 2026 (1 mo ago) · 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”

• Veterans

  A veterans organization incorporated under ch. 188 or chartered under federal…

  Source: docs.legis.wisconsin.gov · verified April 30, 2026 (5 mo ago) · send source

  “A veterans organization incorporated under ch. 188 or chartered under federal law or the service foundation of such an organization recognized in the bylaws of the organization.”

Enforcement in Wisconsin

Frequently Asked Questions