| Audit Required | YES | If charitable organizations receive contributions in excess of $100,000, but increases to $175,000 if $75,000 or more comes from one contributor. |
|---|---|---|
| Due Date | 6 months of Fiscal Year end. | |
| Fee | 15.00 | |
| Financial Report | YES | If contributions from Wisconsin amount to more than $5,000 organizations must file either Wisconsin form #308 or IRS Form 990. |
| Important Note | ||
| Annual IRS 990 | YES | Plus Wisconsin supplement, Form 1952, or may file Wisconsin form #308 instead of IRS Form 990. |
| Initial Audit | YES | If charitable organizations receive contributions in excess of $400,000. If contributions are between $200,000 and 400,000, a CPA review is required. |
| Initial Bylaws | YES | |
| Initial Certificate or Articles Of Incorporation | YES | |
| Make Checks Payable To | Department of Regulation & Licensing | |
| E-Mail Contact | info@drl.state.wi.us | |
| Exemption from annual registration upon request | NO | |
| Fees | 30.00 | |
| Fundraiser Contracts | NO | |
| Governing Law | ||
| Important Note | ||
| Contact | ; Hearing and Speech impaired: TTY# (608) 267-2416 | (608) 266-2112 |
| IRS Determiniation Letter | YES | (and if determination is still pending, a copy of the IRS tax exemption form #1023). |
| IRS Form 990 | YES | May file Wisconsin form #308 instead of IRS Form 990. |
| Mailing Address | Department of Regulation & Licensing, Charitable Organizations, P.O. Box 8935, Madison, WI 53708-8935. | |
| Signature Required | YES | |
| Period Covered | One year. | |
| Renewal Due Date | ||
| Required Signatures | Two. The president or an authorized Officer and the Chief Fiscal Officer. | |
| Resident Registered Agent Required | NO | |
| Homepage | drl.wi.gov/prof/char/def.htm | |