Starting a nonprofit in Wisconsin

Incorporation

Filing

Form 102 — Articles of Incorporation, Nonstock Corporation (Ch. 181)

Agency

Wisconsin Department of Financial Institutions

State fee

$35 — never marked up by us

Processing

About 5 business days standard; online filings faster

Expedite

$25 expedited (next-business-day) service

Watch out

• Wisconsin calls nonprofits 'nonstock corporations' and files with the Department of Financial Institutions, not the Secretary of State.
• Form 102 does NOT include the IRS-required 501(c)(3) purpose and dissolution clauses — they must be added under additional provisions.
• You must state whether the corporation will have members; requires at least three directors.

Ongoing compliance

Registered agent

Must have a Wisconsin street address describing the physical office where the agent can be reached.

Charitable registration

Required — Wisconsin Department of Financial Institutions, Charitable Organizations. Initial: $15 initial credential fee. Renewal: Annual report with $54 fee, due within 12 months of fiscal year end. Required before soliciting; organizations raising under $50,000 (all-volunteer) may claim an exemption but must file the affidavit.

Annual report

Annually, in the calendar quarter of the incorporation anniversary — $10

State tax exemption

Apply to the Wisconsin Department of Revenue (Form S-103, free) for a Certificate of Exempt Status (CES) number for sales tax; income/franchise exemption follows the IRS determination letter.