202.12 Regulation of charitable organizations.

1,039 words·~5 min read·/wi/chapter-202/202-12-2

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)Registration requirement.

(a)Except as provided in sub.

(5), no charitable organization may solicit in this state or have contributions solicited in this state on its behalf unless it is registered with the department under this subsection.

(b)Applicants for a charitable organization registration shall apply to the department, in the form and manner prescribed by the department. Each application that is not a renewal application shall be accompanied by any information required by the department, including all of the following:

1m. The registration fee determined by the department under s. 202.041 .

2g. A reviewed financial statement for the most recently completed fiscal year of the charitable organization, if the 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 statement shall be prepared in accordance with generally accepted accounting principles and include a review of the financial statement by an independent certified public accountant.

2r. An audited financial statement for the most recently completed fiscal year of the charitable organization, if the charitable organization received contributions in excess of $1,000,000, subject to adjustment under sub.

(8), during its most recently completed fiscal year. The statement shall be prepared in accordance with generally accepted accounting principles and include the opinion of an independent certified public accountant on the financial statement.

(e)All charitable organization registrations expire on July 31 of each year.

(3)Annual report.

(a)A charitable organization registered under sub.

(1)shall file with the department an annual report for the charitable organization’s most recently completed fiscal year. The department shall prescribe the form of the report and shall prescribe standards for its completion. The annual report shall be filed within 12 months after the end of that fiscal year.

(b)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. The audited financial statement shall be filed within 12 months after the end of that fiscal year.

(bm)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. The financial statement shall be filed within 12 months after the end of that fiscal year.

(d)A charitable organization may apply to the department for a waiver of the requirement set forth in par.

(b)or

(bm). The waiver application shall be in writing, be received by the department within 90 days after the charitable organization’s fiscal year-end, and include documentation to support all of the following:

1. The charitable organization’s contributions were, during each of the past 3 fiscal years, less than $300,000, subject to adjustment under sub.

(8).

2. During the fiscal year for which the waiver is being requested, the charitable organization received one or more contributions from one contributor that exceeded $200,000, subject to adjustment under sub.

(8), if the charitable organization is applying for a waiver of the requirement set forth in par.

(bm), or exceeded $700,000, subject to adjustment under sub.

(8), if the charitable organization is applying for a waiver of the requirement set forth in par.

(b).

(5)Exemptions from registration.

(a)The following are not required to register under sub.

(1):

1. A person that is exempt from filing a federal annual information return under section 6033

(i)and

(iii)and

(i)of the Internal Revenue Code.

2. 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.

Effective date note NOTE: Subd. 2. is shown as amended eff. 12-1-27 by 2023 Wis. Act 126 , as affected by 2025 Wis. Act 7 , section 2 . Prior to 12-1-27 it reads:

Effective date text 2. 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 a filing officer under s. 11.0102 (1).

3. Except as provided in par.

(b), 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.

3m. A fraternal, civic, benevolent, patriotic, or social organization that solicits contributions solely from its membership.

4. 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.

5. 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.

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

7. A state agency, as defined in s. 20.001

(1), or a local governmental unit, as defined in s. 605.01

(1).