At a Glance

Wisconsin nonprofits must complete five key annual filing requirements to maintain compliance: IRS Form 990 (due by the 15th day of the 5th month after fiscal year-end), Wisconsin Annual Report (due quarterly based on incorporation date), Charitable Organization Registration renewal (July 31 deadline), Charitable Financial Report (due within 12 months of fiscal year-end), and maintaining an active registered agent. Missing deadlines can result in penalties, loss of tax-exempt status, or administrative dissolution.

Introduction

Running a successful nonprofit organization involves more than just fulfilling your mission and serving your community. You must also stay compliant with various state and federal regulations that require regular filings and reports. Despite their importance, these requirements often become overwhelming, especially when you’re focused on your organization’s core activities.

Fortunately, navigating Wisconsin’s nonprofit compliance landscape doesn’t have to be complicated. Whether you’re managing a small charity or a large foundation, understanding the five key filing obligations will help you maintain good standing with both state and federal authorities.

This step-by-step guide breaks down everything you need to know about your ongoing nonprofit annual filing requirements in Wisconsin. From IRS Form 990 submissions to maintaining a registered agent, we’ll walk you through each process with clear instructions and helpful tips to make nonprofit compliance easy. Let’s ensure your nonprofit remains compliant and continues its important work without interruption!

Step 1: File IRS Form 990

Filing Form 990 with the Internal Revenue Service marks your first critical step in meeting nonprofit annual filing requirements. This tax information return helps the IRS verify your organization is operating according to its exempt purpose and provides transparency to the public about your financial activities.

Determine which version of Form 990 to file

The version of Form 990 your nonprofit must submit depends primarily on your organization’s financial activity:

• Form 990-N (e-Postcard): For organizations with gross receipts normally $50,000 or less. This electronic notice asks just eight basic questions about your organization.
• Form 990-EZ: For organizations with gross receipts less than $200,000 and total assets less than $500,000. This simplified return is four pages long but requires more financial details than the e-Postcard.
• Form 990: Required for organizations with gross receipts of $200,000 or more or total assets of $500,000 or more. This comprehensive form requires detailed financial information and additional schedules.
• Form 990-PF: Required for private foundations regardless of financial status.

Selecting the correct form is crucial—filing the wrong version could result in compliance issues or unnecessary administrative burden.

Understand the filing deadline

All versions of Form 990 must be filed by the 15th day of the 5th month following the end of your organization’s tax year. For organizations operating on a calendar year (ending December 31), the filing deadline is May 15 of the following year. If your organization has a different fiscal year, refer to the IRS deadline table to determine your specific due date. For instance, if your fiscal year ends on June 30, your Form 990 would be due by November 15. You can request an automatic six-month extension for Forms 990/990-EZ/990-PF by filing Form 8868 before your original deadline. Notably, this extension option doesn’t apply to Form 990-N filers (see IRS Form 990-N e-Postcard requirements).

Where and how to file Form 990

The IRS now mandates electronic filing for all Form 990 submissions. The e-Postcard (Form 990-N) can only be submitted through the IRS website. For other versions, you’ll need to use IRS-approved e-filing software or work with a tax professional who offers this service (see the IRS e-filing requirements for exempt organizations).

When filing, ensure you have complete and accurate information ready, including your:

• Employer Identification Number (EIN)
• Financial data for the tax year
• Information about your activities and governance
• Details about key staff and board member compensation

Consequences of missing the IRS deadline

Failing to file Form 990 on time can result in IRS penalties for late or incomplete Form 990/990-EZ/990-PF returns, which accrue daily up to statutory maximums; larger organizations face higher daily and maximum penalty amounts. By contrast, Form 990-N filers have no late filing penalty, but if your nonprofit fails to file the required Form 990 series return (including 990-N) for three consecutive years, the IRS automatically revokes your tax-exempt status. Consequently, your organization would become subject to federal income tax and donors could no longer claim tax deductions for their contributions (see IRS Form 990-N e-Postcard requirements).

Regaining tax-exempt status after revocation requires reapplying with the IRS and paying applicable filing fees—a process that can be time-consuming and costly.

Step 2: Submit the Wisconsin Annual Report

After addressing your federal filing obligations, your Wisconsin nonprofit must next fulfill state requirements by submitting an annual report to maintain compliance with the Wisconsin Department of Financial Institutions. This critical filing keeps your organization in good standing with the state (see the Wisconsin DFI Business Entities FAQ).

Who must file the annual report

All nonprofit corporations registered in Wisconsin must submit an annual report to the DFI. This requirement applies to:

• Domestic (Wisconsin) nonstock corporations operating under Chapter 181
• Foreign (out-of-state) nonstock corporations authorized to conduct business in Wisconsin

Failure to file this report may result in administrative dissolution for domestic entities or revocation of authority for foreign entities (see DFI Form 5 instructions (PDF)).

Filing deadlines for domestic and foreign nonprofits

The filing deadline varies based on whether your nonprofit is domestic or foreign, as outlined in the Wisconsin DFI Business Entities FAQ:

For domestic nonprofits: The annual report is due by the end of the calendar quarter in which your organization’s anniversary date falls. This creates four possible deadlines:

• First Quarter (January–March incorporation): Due March 31
• Second Quarter (April–June incorporation): Due June 30
• Third Quarter (July–September incorporation): Due September 30
• Fourth Quarter (October–December incorporation): Due December 31

For foreign nonprofits: Regardless of when you registered to conduct business in Wisconsin, your annual report is always due by March 31 of each year.

Online vs. paper filing options

Wisconsin offers two methods for filing your annual report:

Online filing: The most convenient and cost-effective option is through the Wisconsin One Stop Business Portal. Simply search for your organization by name or entity ID, select your business from the results, and follow the prompts to complete your filing.

Paper filing: You can also file by mail using Form 5 (Annual Report).

Filing fees and payment methods

Filing fees vary based on your organization type and filing method (see the Wisconsin DFI fee schedule):

• Domestic nonprofits (nonstock corporations): $40.00 by mail or $25.00 online
• Foreign nonprofits (nonstock corporations): $80.00 by mail or $65.00 online

Payment options are provided in the online portal and on Form 5 instructions for paper filings.

Information required in the report

Your annual report must include all of the following information to avoid rejection (see DFI Form 5 instructions (PDF)):

• Legal entity name and Wisconsin entity ID number
• Principal office address
• Mailing address (if different)
• Registered agent name and physical street address (the corporation itself cannot serve as its registered agent)
• Names and addresses of officers and directors
• Brief description of your organization’s purpose

Most importantly, all fields must be completed—the DFI will reject and return incomplete reports. Additionally, remember that each nonprofit must maintain a registered office and registered agent in Wisconsin with a physical street address (P.O. boxes are not accepted).

With multiple annual deadlines to track and specific information requirements, Labyrinth, Inc. helps nonprofits manage their state filing obligations, ensuring accurate preparation and timely submission while you focus on your mission.

Step 3: Renew Charitable Organization Registration

Beyond IRS and state annual reporting lies another essential requirement: maintaining your charitable organization registration with the Wisconsin Department of Financial Institutions. This registration must be renewed yearly to legally solicit contributions in Wisconsin.

Who needs to register

Your nonprofit must register if either of these conditions applies (see the Wisconsin DFI Charitable Organizations FAQ):

• Your organization solicits contributions in Wisconsin and has paid employees
• Your organization solicits or receives $25,000 or more in contributions during a fiscal year

Out-of-state nonprofits must register if they solicit any contributions in Wisconsin or have contributions solicited in Wisconsin on their behalf.

Exemptions from registration

The state provides exemptions for several types of organizations. Your nonprofit may be exempt if it:

• Does not solicit contributions in Wisconsin
• Is a religious entity exempt from filing IRS Form 990
• Is a political candidate, party, or committee
• Is a fraternal, civic, or social organization soliciting only from members
• Is a veterans organization incorporated under Chapter 188
• Is an accredited nonprofit educational institution soliciting only from its immediate community
• Is raising funds for a named individual (with 100% going to that person)
• Is a state agency or local government unit
• Is a private school as defined by Wisconsin law

How to complete Form 296

For initial registration, you must submit Form #296 (Charitable Organization Registration Statement) with the $15 non-refundable application fee (see Form 296: Charitable Organization Registration Statement (PDF)). The form requires:

• Your organization’s FEIN number
• Fiscal year-end date
• Information about fundraising conducted in Wisconsin
• Copies of contracts with any professional fundraisers

Officer signatures are required as stated on the form instructions.

Annual renewal process and deadlines

Once registered, your organization must renew annually through the DFI’s online portal:

• Renewal period opens June 1 each year
• Deadline for renewal is July 31
• Renewals can be completed online only (see the DFI Charitable Registration Renewal FAQ)

The renewal process involves answering several online questions and paying the $54 renewal fee (see DFI charitable organization fees). Depending on when you initially registered, the timing of your first renewal may vary; see the Renewal FAQ for details.

Importantly, Labyrinth manages the full renewal process and tracks each deadline to ensure your organization maintains its charitable registration without interruption.

Late fees and penalties

Missing the deadline carries consequences:

• A $25 late fee applies to late renewals (per the DFI charitable organization fees)
• If you do not renew, your registration will lapse and you must reapply before soliciting in Wisconsin

Since maintaining proper registration is mandatory to legally solicit contributions in Wisconsin, mark your calendar for this annual renewal between June 1 and July 31. Missing this deadline could result in additional costs and potentially affect your fundraising abilities.

Step 4: File the Charitable Financial Report

Every registered charity in Wisconsin must submit an annual financial report to maintain compliance with state regulations. The financial report differs from both your IRS Form 990 and charitable registration renewal, serving as a critical component of your nonprofit annual filing requirements.

Choosing the correct form: 1943, 1952, or 308

Wisconsin requires one of three forms based on your organization’s size and activities (see the DFI charitable forms and the Wisconsin DFI Charitable Organizations FAQ):

• Form #1943 (Affidavit in Lieu of Annual Financial Report): Use this if your organization received $25,000 or less in contributions during your most recently completed fiscal year. Alternatively, you may use this form if you received less than $50,000 in contributions and only solicited in the county where your principal office is located.
• Form #1952 (Wisconsin Supplement to Financial Report): This more commonly used form is appropriate if you file an IRS 990, 990-EZ, or 990-PF and don’t qualify for Form #1943. It must be accompanied by your federal tax return.
• Form #308 (Charitable Organization Annual Report): Submit this comprehensive form if your organization doesn’t qualify for either Form #1943 or Form #1952.

Required attachments and documents

Each form requires specific supporting documentation:

For Form #1943, include (see Form 1943 (PDF)):

• List of board members, officers, trustees, and principal employees with names, addresses, and titles
• List of states where your organization is registered to solicit contributions

For Form #1952 and #308, additionally include (see Form 308 (PDF)):

• Copy of your IRS Form 990/990-EZ/990-PF (for Form #1952)
• Financial statements (audited or reviewed if applicable)
• Other schedules as specified on the form

Filing method and deadline

Submit your annual financial report within 12 months after your fiscal year-end (see the Wisconsin DFI Charitable Organizations FAQ). You can file by:

• Email: Send completed documents to DFICharitableOrgs@wi.gov
• Mail: Wisconsin Department of Financial Institutions, PO Box 7879, Madison, WI 53707-7879

All forms require signatures from two different officers—typically the chief fiscal officer and another officer.

CPA audit requirements for large nonprofits

Effective March 23, 2024, Wisconsin increased the thresholds requiring professional financial review:

• Audited Financial Statements: Required if your organization receives contributions exceeding $1,000,000. These must follow generally accepted accounting principles (GAAP) and include an independent CPA’s opinion (see Form 308 (PDF)).
• Reviewed Financial Statements: Required for organizations receiving between $500,000 and $1,000,000 in contributions (see the DFI charitable forms).

Organizations can apply for a waiver of these requirements by submitting Form #1953 within 90 days after fiscal year-end if they’ve received less than $100,000 in contributions during each of the past three years and received one exceptionally large contribution that triggered the audit requirement (see the Wisconsin DFI Charitable Organizations FAQ).

Labyrinth’s documentation services help organize filing details, reminders, and agency correspondence to ensure your financial reporting obligations are met accurately and on time.

Step 5: Maintain a Registered Agent in Wisconsin

The final pillar of Wisconsin nonprofit compliance involves maintaining a proper registered agent—a critical yet often overlooked requirement for all registered nonprofit entities.

Why a registered agent is required

Wisconsin law mandates that every nonprofit corporation continuously maintain a registered agent in the state. This legal representative serves as your organization’s official point of contact for receiving service of process, legal notices, tax forms, compliance reminders, and other government correspondence (see Wisconsin Stat. 181.0501). A registered agent ensures courts and government agencies can reach your nonprofit when necessary, helping you avoid missed deadlines or default judgments in legal matters.

Who can serve as a registered agent

Your nonprofit’s registered agent must:

• Be either an individual Wisconsin resident or an existing entity authorized to conduct business in the state (see the Wisconsin DFI Business Entities FAQ)
• Maintain a physical street address in Wisconsin (P.O. boxes are prohibited)
• Be available during regular business hours to receive documents

Importantly, your nonprofit cannot name itself as the registered agent (see DFI Form 13 instructions).

How to update agent information

To change your registered agent:

• File Form 13: Statement of Change of Registered Agent with the Wisconsin Department of Financial Institutions
• Filing fee: $25.00 by mail; online filings are $10.00. Add $25.00 more for expedited processing (see the Wisconsin DFI fee schedule)
• Submit online or by mail

The form requires written consent from your new agent and notification to the previous agent (see DFI Form 13 instructions).

Benefits of using a professional service

While appointing yourself or a board member might seem economical, professional registered agent services offer distinct advantages:

• Privacy protection: Keeps your personal information off public records
• Reliability: Ensures someone is always available during business hours
• Consistency: Provides stability despite board or staff turnover
• Document management: Offers immediate scanning and secure electronic delivery of important notices

Ultimately, maintaining a proper registered agent represents the final piece in your nonprofit’s annual compliance puzzle.

Conclusion

Staying compliant with Wisconsin’s nonprofit annual filing requirements certainly requires attention to detail and proper planning. After all, missing deadlines or overlooking any of these five critical requirements could jeopardize your tax-exempt status and ability to legally operate in the state.

Therefore, mark your calendar with these important filing dates: IRS Form 990 (due the 15th day of the 5th month after your fiscal year ends), Wisconsin Annual Report (quarterly deadlines based on incorporation date), Charitable Organization Registration renewal (July 31), Charitable Financial Report (within 12 months of fiscal year-end), and maintaining an active registered agent at all times.

While these requirements may seem complex at first, they become manageable with a systematic approach. Labyrinth helps nonprofits prepare and submit required state filings—including Annual Reports and Statements of Information—so organizations remain in good standing with state agencies. Our experienced specialists handle the preparation and timely filing of both Annual Reports and charitable registration renewals while you focus on mission-critical work.

Additionally, consider setting up a compliance calendar or assigning a dedicated team member to track these obligations. This proactive approach prevents last-minute rushes and ensures nothing falls through the cracks.

Undoubtedly, fulfilling these filing obligations allows your nonprofit to focus on what truly matters—serving your community and fulfilling your mission. Though administrative tasks might not be the most exciting part of running a nonprofit, they form the foundation that enables your important work to continue legally and effectively.

Remember, each filing serves a specific purpose in maintaining transparency and accountability. Consequently, your diligence in meeting these requirements not only satisfies legal obligations but also builds trust with donors, supporters, and the public. Now that you understand Wisconsin’s nonprofit filing requirements, you can confidently keep your organization compliant while making a meaningful difference in your community.

Frequently Asked Questions