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How To Start A Nonprofit Organization in Wisconsin In 12 Steps
Start your nonprofit in Wisconsin the right way—from Nonstock Corporation incorporation to 501(c)(3) approval and DFI charitable registration. Beacon handles filings, compliance, and tax exemptions so you can focus on your mission.
Have questions? Call (888) 340-0089 to speak with a business specialist.
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Start your nonprofit in Wisconsin the right way—from Nonstock Corporation incorporation to 501(c)(3) approval and DFI charitable registration. Beacon handles filings, compliance, and tax exemptions so you can focus on your mission.
Have questions? Call (888) 340-0089 to speak with a support specialist.
Key Takeaways
- Wisconsin nonprofits incorporate as Nonstock Corporations under Wis. Stat. Ch. 181, requiring a minimum of 3 directors and a $35 Articles of Incorporation filing (Form 102) with the Wisconsin Department of Financial Institutions (DFI).
- Federal 501(c)(3) approval triggers an automatic state corporate/franchise income tax exemption.
- Most charities soliciting $25,000+ or using paid solicitors must register with DFI's Charitable Organizations Section using Form #296 ($15 initial, $54 annual renewal via Form #308).
- Sales/use tax exemption requires Form S-103 with the Wisconsin Department of Revenue to obtain a 15-digit Certificate of Exempt Status (CES).
- Annual Reports (due by the end of the anniversary quarter, $10 online) and IRS Form 990 series maintain compliance.
- With over 35,000 active nonprofits in Wisconsin, strong governance and a clear mission set you apart.
Wisconsin gives nonprofit founders a fairly inexpensive on-ramp—$35 to incorporate, $10 to file the Annual Report online—but it's also a state with real ongoing rules. You'll register with the Wisconsin Department of Financial Institutions (not a Secretary of State), pull a charitable solicitation registration before fundraising at scale, and obtain a Certificate of Exempt Status to skip the 5% state sales tax.
National IRS data shows over 1.5 million 501(c)(3) public charities operating across the United States. Wisconsin holds a meaningful slice of that ecosystem, with tens of thousands of charitable organizations active across Milwaukee, Madison, Green Bay, and the rural counties.
This guide walks through how to start a nonprofit in Wisconsin in 12 clear steps—from defining your mission to filing your IRS 501(c)(3) application and meeting Wisconsin's specific DFI, DOR, and DWD compliance triggers.
Step 1: Define Your Purpose and Mission
Every strong Wisconsin nonprofit begins with clarity on its purpose, which must be stated in your Articles of Incorporation – Nonstock Corporation (Form 102) filed with the Wisconsin Department of Financial Institutions (DFI), Division of Corporate and Consumer Services.
Wisconsin law (Wis. Stat. Ch. 181, the Nonstock Corporation Law) requires a purpose clause that aligns with IRS 501(c)(3) tax-exempt categories such as charitable, educational, religious, or scientific work. Vague language like "any lawful purpose" will not satisfy IRS requirements and may delay your exemption application.
Answer these questions to shape your nonprofit's purpose:
- What specific problem in Wisconsin will your organization address?
- Who is your target population or beneficiary group?
- What programs, services, or activities will you provide?
- How will you measure meaningful impact within the first 6–12 months?
If your plans include fundraising, map out your budget and funding approach early. Your mission statement guides Article 2 of your Articles, your bylaws, and IRS Form 1023. Aim for 15–20 words—action-oriented, specific, and compelling. Wisconsin-based founders often pair their mission with regional funders like the Greater Milwaukee Foundation, the Madison Community Foundation, or the Wisconsin Community Foundation network.
Step 2: Choose Your Nonprofit Type (And Tax Status)
In Wisconsin, the entity type you select shapes your governance structure, liability protections, and path to IRS 501(c) tax-exempt status. Most organizations incorporate as a domestic Nonstock Corporation under Wis. Stat. Ch. 181 through DFI using Form 102. Note: Wisconsin nonprofits are technically "nonstock corporations," not "corporations" in the for-profit Ch. 180 sense—the terminology matters in every filing.
Your mission from Step 1 must align with an IRS-recognized exempt purpose to qualify for 501(c)(3) status via Form 1023 or Form 1023-EZ.
Wisconsin Entity Types
| Wisconsin Entity Type | Key Features | When It's Typically Used |
|---|---|---|
| Nonstock Corporation (most common) | Formed under the Wisconsin Nonstock Corporation Law (Ch. 181); profits cannot be distributed to members; provides liability protection for directors and officers. | Best suited for organizations seeking 501(c)(3) or other 501(c) status that plan to fundraise, apply for grants, or employ staff. |
| Unincorporated Nonprofit Association | An informal collective operating without a separate legal entity, with limited liability protection and minimal formal structure. | Very small, community-based groups testing a concept before formal incorporation; not recommended for major fundraising or grant applications. |
| Charitable Trust | Governed by trust law; typically used to hold and manage long-term assets or endowments for charitable purposes. | Donor-funded endowments, scholarship funds, or permanent grantmaking vehicles. |
Common 501(c) Tax Statuses
| Nonprofit Type | Primary Goal | Typical Funding |
|---|---|---|
| 501(c)(3) Public Charity | Programs/services | Donations, grants |
| 501(c)(3) Private Foundation | Grant-making | Endowments |
| 501(c)(4) | Social welfare/advocacy | Dues, donations |
| 501(c)(6) | Trade associations | Membership fees |
Step 3: Name Your Nonprofit Organization
Choosing the right name is your first legal and branding milestone. Your organization's name will appear on formation documents, IRS applications, bank accounts, and all donor-facing communications.
To gain approval from DFI, your name must be distinguishable from any existing filed, reserved, registered, or adopted name on DFI records, meet the requirements of Wis. Stat. § 181.0401, and avoid any language that implies banking, insurance, or governmental affiliation.
Before submitting your Articles, search for name availability through the Wisconsin DFI Corporate Records Search, check for domain availability, and run a federal trademark search at USPTO.gov.
Wisconsin Name Requirements
| Requirement | Details | Resources |
|---|---|---|
| Uniqueness/Distinguishability | Must not conflict with any existing Wisconsin-registered entity. | Wisconsin DFI Corporate Records Search |
| Suffix/Corporate Indicator | Required—name must contain "corporation," "incorporated," "company," "limited," or an abbreviation (Corp., Inc., Co., Ltd.). Wisconsin does NOT permit a nonprofit to omit the corporate suffix. | Wis. Stat. § 181.0401 |
| Restrictions | Cannot suggest banking, insurance, or government affiliation. | DFI Naming Guidelines |
| Branding Tips | Memorable, mission-aligned, with available domain and trademark. | USPTO Trademark Search: tmsearch.uspto.gov |
Optional name reservation is available for 120 days via DFI Form 1 ($15). For DBA-style operations, Wisconsin does not issue a centralized statewide DBA certificate for incorporated entities—instead, nonprofits typically register a state Trademark/Service Mark with DFI's UCC & Trademark System ($15, 10-year term) or file a Firm Name with the Register of Deeds in their county under Wis. Stat. § 134.17.
Step 4: Establish The Board
Wisconsin nonprofits require at least one incorporator (who signs the Articles of Incorporation) and an initial board of at least 3 directors to comply with Wis. Stat. § 181.0803.
Directors form your governing body, providing fiduciary oversight—duties of care, loyalty, and obedience—to protect your mission and ensure accountable operations.
Wisconsin Director Requirements
| Requirement | Details |
|---|---|
| Number | Minimum 3 directors (natural individuals); bylaws set the exact board size (Wis. Stat. § 181.0803). |
| Qualifications | No Wisconsin residency requirement and no membership requirement (Wis. Stat. § 181.0802). IRS prefers unrelated individuals (no blood, marriage, or significant business ties for 501(c)(3) purposes). |
| Terms | Defined in bylaws (typically 1–3 years). |
| Quorum | The majority, unless bylaws set a different threshold. |
| Committees | Permitted per bylaws. |
Wisconsin Officer Requirements
Minimum officers: President, Secretary, and Treasurer, plus any others appointed by the board. One individual may hold more than one office. Officer terms are set by bylaws.
Key Steps:
- Recruit: Identify 3 or more directors with mission alignment and complementary expertise (finance, legal, community relations).
- Organizational Meeting (post-Articles filing): Adopt bylaws, appoint officers, authorize EIN and bank account, and establish a conflict of interest policy.
- Document: Keep thorough meeting minutes—these are required for IRS Form 1023 compliance.
- Insurance: Consider Directors and Officers (D&O) liability insurance to protect board members from personal liability arising from governance decisions.
Step 5: Create Your Nonprofit Bylaws
Bylaws are your nonprofit's internal operating rules. They are not filed with DFI, but they must align with your Articles of Incorporation and the Wisconsin Nonstock Corporation Law.
While not submitted with your formation filings, the IRS expects nonprofits seeking 501(c)(3) status to have adopted bylaws, and Form 1023 asks about these governance documents and related IRS-recommended policies (Conflict of Interest, Document Retention, and Whistleblower).
Typical Wisconsin Nonprofit Bylaw Sections
| Bylaw Section | Purpose/What It Covers |
|---|---|
| Organization Information | Legal name, purpose (aligned with Articles of Incorporation), and principal office address. |
| Board of Directors | Number of directors (minimum 3), qualifications, term limits, election, and removal processes. |
| Officer Roles | Duties for the President, Secretary, Treasurer, and how they are chosen. |
| Board Meetings | Frequency, notice requirements, and how meetings are held (including remote options). |
| Voting & Quorum | Voting rules, quorum requirements, and meeting procedures. |
| Membership (If Applicable) | Rights and voting procedures for voting members, if any. |
| Committees | Types of standing or special committees and their authority. |
| Conflict of Interest | Mandatory policy for disclosing and handling conflicts among directors/officers. |
| Document Retention & Whistleblower | IRS-recommended policies referenced on Form 1023. |
| Amendment Procedures | Process for amending or repealing bylaws; dissolution clause directing assets to another 501(c)(3). |
Well-written bylaws help prevent disputes, guide decision-making, and show the IRS that your nonprofit is organized responsibly.
Step 6: Designate a Registered Agent
Wisconsin requires every nonstock corporation to appoint a registered agent with a physical Wisconsin street address in its Articles of Incorporation (Form 102). This is the official contact point for receiving legal notices and state correspondence on behalf of your organization.
What The Registered Agent Is Used For
- Legal notice and service of process
- State filing reminders
- Official government correspondence
Key Requirements
| Requirement | Details |
|---|---|
| Purpose | Receives legal notices, service of process, state filings, and government correspondence. |
| Address | Physical street address in Wisconsin (no P.O. boxes). |
| Availability | Must be available during normal business hours to accept documents. |
| Who Can Serve | A Wisconsin resident (18+) or a domestic/foreign entity authorized to do business in Wisconsin. |
| Consent | Written consent or board resolution kept on file. |
Your Options
1. Use Your Own Registered Agent
Appoint a director, officer, or Wisconsin resident using their physical address—but note that it becomes part of the public record.
2. Hire a Professional Registered Agent Service
Services provide privacy, compliance tracking, and reliability for an annual fee.
Filing Details
Appoint the registered agent during formation in your Articles of Incorporation filed via the Wisconsin One Stop Business Portal ($35 fee). To change the agent later, file a Statement of Change with DFI (separate fee applies).
Beacon offers registered agent services support as part of our nonprofit formation packages. You can keep your paperwork organized and move forward with confidence.
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Step 7: File the Articles of Incorporation – Nonstock Corporation (Form 102)
Your Articles of Incorporation – Nonstock Corporation (Form 102) legally create your nonprofit corporation in Wisconsin. This document is filed with the Wisconsin Department of Financial Institutions – Division of Corporate and Consumer Services through the Wisconsin One Stop Business Portal under the Wisconsin Nonstock Corporation Law (Ch. 181).
What To Include
| Article | Details |
|---|---|
| Article 1 | Unique entity name—must contain "corporation," "incorporated," "company," "limited," or an abbreviation, and be distinguishable from other Wisconsin entities. |
| Article 2 | Period of existence (typically perpetual). |
| Article 3 | Purpose statement—align with 501(c)(3); include charitable language and a dissolution clause directing assets to another 501(c)(3) on wind-up. |
| Article 4 | Membership structure (with or without members). |
| Article 5 | Registered agent name and physical Wisconsin street address. |
| Article 6 | Names and addresses of incorporator(s)—at least one required. |
| Article 7 | Names and addresses of initial directors (minimum 3). |
Filing Details
| Method | Filing Fee | Processing Time |
|---|---|---|
| Online (Wisconsin One Stop Business Portal) | $35 | 1 business day (occasionally up to 5) |
| Mail (DFI – Division of Corporate and Consumer Services) | $35 + $15 paper surcharge | 4–7 business days |
| Expedited | $35 + $25 expedite fee | Next business day |
Online filing requires a free WAMS account.
Step 8: Obtain an Employer Identification Number (EIN)
Wisconsin nonprofits need an Employer Identification Number (EIN) from the IRS. This free nine-digit federal tax identification number is required for all nonprofit entities, regardless of whether they have employees, and follows your Articles of Incorporation filing.
Why Your Nonprofit Needs an EIN
Your EIN is required to:
- Open a nonprofit business bank account.
- Hire staff or process payroll.
- File federal tax returns and reports.
- Apply for grants or funding opportunities.
- Accept and process charitable donations.
Information Required for Application
Have ready:
- Legal name, address, and purpose from your Articles of Incorporation.
- Responsible party details (principal officer/director with SSN/ITIN who controls finances).
- Entity type: Select "Other Nonprofit/Tax-Exempt Organization."
How To Apply
| Method | Details | Processing Time |
|---|---|---|
| Online (fastest/free) | IRS tool at irs.gov EIN Assistant (U.S.-based only). Mon–Fri 7 a.m.–10 p.m. ET. | Instant |
| Form SS-4 | Fax or mail submission. | Fax: 4 days; Mail: 4–6 weeks |
| Phone | International applicants only (267-941-1099). | Varies |
After You Get Your EIN
Use it immediately for banking, Form 1023 (501(c)(3)), and Wisconsin DOR registration. Save the EIN confirmation letter in your records. IRS systems may take 2 weeks to update.
Wisconsin requires workers' compensation coverage at the earlier of 3 employees (any combination of full-time or part-time) OR $500 in gross payroll in any calendar quarter. Coverage must be secured within 10 days of crossing the threshold. Administered by the Wisconsin Department of Workforce Development.
Step 9: Choose and Apply for 501(c) Tax-Exempt Status
"501(c)" covers various IRS tax-exempt categories. Wisconsin charitable nonprofits typically pursue 501(c)(3), but other designations fit social welfare or specialized groups.
Common 501(c) Paths
- 501(c)(3): Charitable, educational, religious nonprofits. File Form 1023 or Form 1023-EZ.
- 501(c)(4): Social welfare. File Form 1024-A.
- Others: Trade associations, hobby clubs. File Form 1024.
Which Form For 501(c)(3)
| Feature | Form 1023-EZ | Form 1023 (Standard) |
|---|---|---|
| Eligibility | Smaller orgs (<$50K annual receipts, <$250K assets) | All qualifying organizations |
| IRS User Fee | $275 | $600 |
| Complexity | Streamlined | Detailed review |
| Special Req. | Pass eligibility checklist | Open to all |
What You Will Typically Prepare
- Filed Articles of Incorporation – Nonstock Corporation (Form 102) with 501(c)(3) purpose and dissolution clauses.
- Bylaws and conflict of interest policy.
- Projected finances (budget narrative) and at least 3 unrelated directors.
Wisconsin-Specific Steps
- Federal IRS Approval: File electronically via Pay.gov after EIN approval. Current IRS processing backlogs typically run 2–4 weeks for Form 1023-EZ and 6–12+ months for the full Form 1023.
- State Exemptions: Wisconsin corporate/franchise income tax exemption is automatic upon receiving your IRS Determination Letter. For sales/use tax, file Form S-103 with the Wisconsin DOR (covered in Step 11).
Determination Letter
The IRS Determination Letter confirms your tax-exempt status. It is essential for grant applications, accepting tax-deductible donations, and triggering Wisconsin's automatic state income tax exemption and CES sales tax exemption.
Smaller Wisconsin nonprofits often opt for Form 1023-EZ to expedite approval, but only if eligibility checks fully apply.
Step 10: Open a Bank Account And Maintain Compliance
Wisconsin nonprofits must open a dedicated bank account in the organization's name using their EIN to separate donations and expenses from personal funds. This ensures transparency for audits and donor reporting.
Steps To Open a Nonprofit Bank Account
Complete these after Articles of Incorporation, EIN, and bylaws:
- Hold initial board meeting with a resolution naming authorized signers.
- Gather: Filed Articles of Incorporation (Form 102), EIN letter, bylaws, board resolution, and IDs of signers.
- Choose nonprofit checking (low/no fees). Wisconsin community banks and credit unions often offer favorable nonprofit account terms.
Maintain Federal Compliance
File annual Form 990 (or the appropriate variant: 990-N, 990-EZ, or full 990) with the IRS to report activities and preserve 501(c)(3) status. Failure to file Form 990 for three consecutive years results in automatic revocation of tax-exempt status.
File Your Wisconsin Annual Report
Wisconsin nonstock corporations file an Annual Report with DFI. The due date follows an anniversary-quarter rule: the report is due by the end of the calendar quarter in which your incorporation anniversary falls.
- Q1 incorporation (Jan–Mar) → due March 31
- Q2 (Apr–Jun) → due June 30
- Q3 (Jul–Sep) → due September 30
- Q4 (Oct–Dec) → due December 31
Fees: $10 online or $25 by mail (plus the $15 paper surcharge) for domestic nonstock corporations. Foreign nonstock corporations pay $65 online / $80 by mail and file in Q1 every year, regardless of authorization date.
Include: entity name and DFI ID number, registered agent and registered office, and directors and officers.
Local Business Licenses
Wisconsin has no statewide general business license. Milwaukee requires a general business license issued by the City Clerk's License Division plus a Certificate of Occupancy from the Department of Neighborhood Services (501(c)(3) status qualifies for reduced fees). Madison and most other Wisconsin cities only license specifically regulated activities (food, alcohol, lodging). Confirm zoning, occupancy, and property tax exemption (filed under Wis. Stat. § 70.11 with the local Assessor by March 1 of the first exemption year).
Failure to file the Annual Report triggers administrative dissolution under Wis. Stat. § 181.1420—set a calendar reminder tied to your incorporation quarter.
Step 11: Apply For Wisconsin State Tax Exemptions
After obtaining your IRS Determination Letter, Wisconsin nonprofits receive automatic state corporate/franchise income tax exemption—no separate application is needed. Sales and use tax exemption, however, requires a separate application to obtain a Certificate of Exempt Status (CES).
Choose The Right Form
| Form | Use Case | Fee |
|---|---|---|
| N/A | Wisconsin Corporate/Franchise Income Tax Exemption (automatic with IRS letter) | None |
| Form S-103 | Wisconsin Sales/Use Tax Certificate of Exempt Status (CES) | None |
What You Must Submit
- Corporate/Franchise Income Tax: No filing required. Per the Wisconsin Department of Revenue, the IRS 501(c)(3) determination is honored automatically for Ch. 71 income/franchise tax purposes. If your nonprofit generates Unrelated Business Income, file Wisconsin Form 4T annually.
- Sales & Use Tax: Complete Form S-103 (Application for Wisconsin Sales and Use Tax Certificate of Exempt Status), attach your IRS Determination Letter, and submit by mail/email to the Wisconsin DOR or electronically through My Tax Account. DOR issues a 15-digit CES number that vendors must see to honor tax-exempt purchases.
Important Sales Tax Note
Wisconsin imposes a 5% state sales tax plus county and stadium add-ons (typically 0.5%–0.9%). Your CES number is what makes purchases exempt—legacy 6-digit CES numbers are obsolete; the current standard is the 15-digit CES.
Provide vendors with both your IRS Determination Letter and your 15-digit CES number to avoid sales tax being charged on purchases.
Step 12: Register For Charitable Solicitation
Wisconsin requires most charities soliciting donations to register with DFI's Charitable Organizations Section before fundraising. This is governed by Wis. Stat. Ch. 202, Subch. II (Charitable Organizations, Fund-Raising Counsel, and Professional Fund-Raisers Act).
When Registration Is Required
A charitable organization must register if it either:
- Has paid employees engaged in solicitation, OR
- Solicits or receives $25,000 or more in contributions in a fiscal year.
Out-of-state organizations soliciting Wisconsin residents must also register.
Registration Details
| Type | Agency | Fees | Renewal |
|---|---|---|---|
| Initial (Form #296 / CRED-296) | Wisconsin DFI – Charitable Organizations Section | $15 | Annual (Form #308) |
| Annual Renewal (Form #308 / CRED-308) | Same | $54 | Due within 12 months after fiscal year-end |
A simplified track exists for smaller filers using Form #1943 or Form #1952 if contribution thresholds are met.
Exemptions
Organizations operating solely within one community and receiving less than $50,000 in annual contributions may apply to DFI for exemption from the solicitation-disclosure/annual-report requirement. Religious organizations, candidate committees, and certain educational institutions are statutorily exempt.
Gaming and Charitable Raffles
Nonprofit raffles are licensed separately by the Wisconsin Department of Administration – Office of Charitable Gaming under Wis. Stat. Ch. 563, Subch. IX. Only local religious, charitable, service, fraternal, veterans, or labor organizations that have existed in Wisconsin for at least one year are eligible. Class A licenses cover advance ticket sales (winner need not be present); Class B licenses cover same-day sales (winner must be present). Each license is $50 and valid for 12 months.
Register before your first solicitation campaign, and file Form #308 within 12 months after your fiscal year-end to avoid penalties.
Other Useful Resources
1. Wisconsin Department of Financial Institutions – Corporate Services
Primary portal for Nonstock Corporation formation (Form 102), name searches, and Annual Report filings.
2. Wisconsin One Stop Business Portal
Statewide gateway for incorporation, Annual Report, and tax registration.
3. DFI Charitable & Professional Organizations FAQ
Authoritative state page on charitable solicitation registration.
4. Form CRED-296 – Charitable Organization Registration Statement
Initial charitable registration form ($15 fee).
https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED296.pdf
5. Form S-103 – Wisconsin Sales/Use Tax Certificate of Exempt Status
Certificate of Exempt Status application (no fee, requires IRS letter).
6. Wisconsin Department of Revenue – Nonprofit Information
State tax exemption guidance, CES information, and My Tax Account portal.
7. IRS – EIN Application
Free federal tax ID required for banking and 501(c)(3) applications.
8. IRS Form 1023 / 1023-EZ Instructions
Federal 501(c)(3) tax exemption applications ($275–$600 fees via Pay.gov).
9. Wisconsin Nonstock Corporation Law (Ch. 181)
Statutory requirements for directors, officers, bylaws, and governance.
10. Wisconsin Department of Workforce Development – Workers' Compensation
Coverage required at 3 employees or $500/quarter payroll.
11. Wisconsin Department of Administration – Office of Charitable Gaming
Class A and Class B raffle licenses ($50 each).
https://doa.wi.gov/Pages/LicensesHearings/Office-of-Charitable-Gaming.aspx
12. Wisconsin DFI Mailing Address
Division of Corporate and Consumer Services, P.O. Box 7846, Madison, WI 53707-7846. For Form 102 (Articles of Incorporation) and charitable registration mail filings.
13. Wisconsin Department of Revenue Mailing Address
PO Box 8902, Madison, WI 53708-8902. For Certificate of Exempt Status (Form S-103), mail submissions and tax exemption inquiries.
14. Wisconsin DFI Physical Address (In-Person Filings)
4822 Madison Yards Way, North Tower, Madison, WI 53705. For expedited processing, document drop-offs, and courier deliveries.
More State Nonprofit Formation Resources
- How To Start a Nonprofit Organization in Colorado
- How To Start a Nonprofit Organization in Oregon
- How To Start a Nonprofit Organization in Washington
- How To Start a Nonprofit Organization in Virginia
- How To Start a Nonprofit Organization in Illinois
- How To Start a Nonprofit Organization in Georgia
- How To Start a Nonprofit Organization in North Carolina
- How To Start a Nonprofit Organization in Michigan
- How To Start a Nonprofit Organization in California
- How To Start a Nonprofit Organization in Pennsylvania
- How To Start a Nonprofit Organization in Ohio
- How To Start a Nonprofit Organization in New York
- How To Start a Nonprofit Organization in Florida
- How To Start a Nonprofit Organization in Texas
- How To Start a Nonprofit Organization in Arizona
Quick Facts
Here is an overview of the requirements for starting a nonprofit in Wisconsin:
1. Paperwork & Legal Requirements
- State Filing: Articles of Incorporation – Nonstock Corporation (Form 102) via Wisconsin One Stop Business Portal
- IRS Tax-Exempt Application:
- Form 1023-EZ (streamlined, small orgs)
- Form 1023 (standard, detailed)
- EIN: Free from IRS, issued immediately online
- Charitable Registration:Form #296 / CRED-296 ($15 initial); Form #308 ($54 annual)
- Annual Report: $10 online (anniversary quarter due date)
- State Tax Exemption: Automatic for corporate/franchise income tax; Form S-103 for 15-digit CES (sales/use tax)
2. Costs
- State Incorporation Fee: $35 (online); $35 + $15 paper surcharge (mail)
- IRS 501(c)(3) Fees:
- Form 1023-EZ: $275
- Form 1023: $600
- Charitable Registration: $15 initial / $54 annual
- Annual Report: $10 online / $25 mail (domestic nonstock)
- Raffle License: $50 per Class A or Class B (DOA)
3. Timeline
- State Incorporation:
- Online: 1 business day (up to 5)
- Mail: 4–7 business days
- Expedited: Next business day
- Federal EIN: Immediate online
- IRS Tax-Exempt Approval:
- Form 1023-EZ: ~2–4 weeks
- Form 1023: 6–12+ months
- Wisconsin Sales Tax Exemption (CES): Typically 4–6 weeks