Start a nonprofit · Wisconsin
How to Start a Nonprofit in Wisconsin
Wisconsin charges $35 to file the articles of a nonstock corporation, and the annual report costs $25 online. Two separate state agencies then matter. The Department of Financial Institutions registers charities that solicit in Wisconsin, with an exemption for small all-volunteer organizations, and the Department of Revenue issues a Certificate of Exempt Status for sales tax, which requires a copy of the IRS determination letter.
Every fee and rule on this page was checked against the agency's own publication on November 8, 2026. Sources are linked under each item.
At a glance
The Wisconsin requirements in one table.
| Type of entity | A Wisconsin nonstock corporation, created by filing Articles of Incorporation (Form CORP 102) with the Department of Financial Institutions (DFI). Sources: Form CORP 102 |
|---|---|
| State filing fee | $35, online or on paper. Expedited processing adds $100 for next day. Sources: DFI fees, Form CORP 102 |
| Registered agent | A registered office at a physical Wisconsin street address matching the agent's business office. The corporation may not name itself as its own agent. Sources: Form CORP 102 |
| Directors | Not a required article. Names and addresses of directors may optionally be included in Article 7. Sources: Form CORP 102 |
| Federal exemption | Form 1023 ($600) or Form 1023-EZ ($275), filed electronically on Pay.gov. Sources: IRS fee page, IRS e-filing notice |
| Annual report | $25 online, or $40 on paper. Sources: DFI fees |
| Charity registration | Required under chapter 202 for a charity that solicits in Wisconsin, unless exempt. Organizations raising or receiving $25,000 or less with no paid employees and all unpaid volunteers are exempt. Sources: DFI charity FAQ |
| Sales tax | Form S-103 for a Certificate of Exempt Status, with a copy of the IRS 501(c)(3) determination letter. Sources: DOR exempt status |
The steps
Six steps, in the order they happen.
Choose a registered agent and prepare the articles.
The articles ask for a corporate name with an approved designation such as corporation, inc. or co., a mailing address for the main office, which does not need to be in Wisconsin, and the registered agent's name and email with the street address of the registered office. The registered office must be a physical street address matching the agent's business office, not a P.O. box, mailbox service or answering service. The corporation may not name itself as its own registered agent.
The form asks whether the corporation will have members and lists each incorporator's name and full address, and an incorporator signs. Directors are not a required article. A delayed effective date can be set, but no more than 90 days after DFI receives the filing.
Sources: Form CORP 102
Add the IRS language yourself.
DFI's form contains no 501(c)(3) language. If you will seek 501(c)(3) status, add the purpose and dissolution language the IRS expects, which is in the Form 1023 instructions, as additional provisions in Article 7 and later pages.
Sources: Form CORP 102
File the articles and pay $35.
The filing fee is $35, payable to the Department of Financial Institutions, and filing fees are nonrefundable. Expedited processing is available: next day for $100, within four hours at the in-person counter for $250, and within one hour at the counter for $500.
Sources: DFI fees, Form CORP 102
Apply to the IRS for 501(c)(3) status.
Forming a corporation does not make it tax-exempt. The federal application is Form 1023, with a $600 user fee, or the shorter Form 1023-EZ, with a $275 user fee, for smaller organizations that pass the eligibility worksheet in the form instructions. Both are filed electronically on Pay.gov, and the IRS returns paper applications. The IRS notes that the amounts can change.
The IRS answers with a determination letter, the written ruling that recognizes the exemption.
Sources: IRS fee page, IRS e-filing notice
Register as a charity before you solicit, if it applies.
A charitable organization must register under chapter 202 if it solicits contributions in Wisconsin or has contributions solicited on its behalf there. Soliciting includes oral or written requests, whether to specific people or through general advertising in the state. For a website anyone can access, soliciting occurs if the organization's principal place of business is in Wisconsin, the site appeals to Wisconsin residents, or the organization receives 50 or more contributions totaling more than $25,000 from Wisconsin residents in a fiscal year.
A nonstock corporation operating as a charitable organization that solicits may face additional regulation under section 202.12. The exemptions are in the section below.
Sources: DFI charity FAQ, Form CORP 102
Apply to the Department of Revenue for the sales tax exemption.
A Certificate of Exempt Status (CES) number lets retailers identify organizations that can make purchases exempt from Wisconsin sales and use tax. Since 2021 Wisconsin Act 1, qualifying organizations have a 15-digit CES number starting with 008, and older six-digit numbers are no longer valid. Complete Form S-103 and include a copy of your IRS 501(c)(3) determination letter. Churches that meet 501(c)(3) requirements do not need the letter. The page states no application fee, so confirm with the Department at (608) 266-2776 if you need to be sure.
Civic groups, chambers of commerce, fraternal or social clubs, and professional or union organizations generally do not qualify. Failure to provide adequate documentation with the application causes delays.
Sources: DOR exempt status
Charity registration exemptions
Who does not have to register as a charity.
These come from DFI's charitable organizations FAQ. Its dollar threshold is $25,000.
Small all-volunteer organizations.
Organizations that raise or receive $25,000 or less in a fiscal year, have no paid employees, and rely entirely on unpaid volunteers.
Sources: DFI charity FAQ
Member-only solicitation.
Fraternal, civic or similar groups that solicit only their members.
Sources: DFI charity FAQ
Veterans and educational institutions.
Qualifying veterans organizations, certain accredited postsecondary institutions, and some educational institutions and private schools under specified conditions.
Sources: DFI charity FAQ
Efforts for a named individual.
Exempt if all contributions go to that person.
Sources: DFI charity FAQ
After you form
Staying in good standing.
Two filings recur, with different clocks.
File the annual report with DFI.
The annual report fee for a nonstock corporation is $25 online and $40 on paper. DFI's fee page does not list a reinstatement fee for nonstock corporations, so contact the Division of Corporate and Consumer Services at (608) 261-7577 if you need one.
Sources: DFI fees
Renew the charity registration and file the financial report.
The online renewal is due before July 31 each year and includes a renewal fee, and the FAQ does not state the amount. The annual financial report is due within 12 months after fiscal year end and cannot be filed online. Form 1943 applies if contributions were $25,000 or less, or were under $50,000 and solicited only in the county of the principal office. Form 1952 applies if the organization files an IRS 990, 990-EZ or 990-PF and does not qualify for 1943, and Form 308 applies to the rest. Reviewed or audited statements must follow GAAP.
Sources: DFI charity FAQ
Common questions
Quick answers.
How much does it cost to start a nonprofit in Wisconsin?
The government fees are $35 to DFI plus the IRS user fee, which is $275 for Form 1023-EZ or $600 for Form 1023. That totals $310 or $635 as of the date this page was verified.
Do I have to list directors in the Wisconsin articles?
No. Director information is not a required article. Names and addresses of directors may optionally be included in Article 7.
Do I need to register as a charity in Wisconsin?
If the organization solicits in Wisconsin, generally yes. Organizations that raise or receive $25,000 or less in a fiscal year, have no paid employees and rely entirely on unpaid volunteers are exempt.
How do I get Wisconsin sales tax exemption?
Apply to the Department of Revenue on Form S-103 for a Certificate of Exempt Status, with a copy of your IRS 501(c)(3) determination letter.
After the filing
What comes next for a Wisconsin nonprofit.
The state filing is the short part. These are the next four jobs, and the book that handles each.
- Book I
Get the federal application and first-year budget right
The name, bylaws, the IRS application, a founding board and a first-year budget that balances.
- Book X
Start from finished documents
Forty annotated documents, including bylaws, budgets, policies, job descriptions and board papers, as editable Word files.
- Book VII
Build the board on purpose
What a board is for, recruiting for the skills you lack, working with the chair and running meetings that reach decisions.
- Book VIII
Stay in good standing
Charitable solicitation registration, operating in a second state, insurance and annual filings.
The complete set
All ten books and forty documents, $149.
All ten books in PDF and EPUB, plus the forty documents from Book X as editable Word files. The books are not sold separately.
Free when you join the list
Every Document a New Nonprofit Needs
Articles, bylaws, minutes, the exemption application, the policies and the filings: the whole sequence a new organization has to produce, in the order it arrives.
Sources
Where each figure comes from.
- Wisconsin Department of Financial Institutions, Corporation Fees
- Wisconsin Department of Financial Institutions, Articles of Incorporation (Form CORP 102)
- Wisconsin Department of Financial Institutions, Charitable Organizations FAQ
- Wisconsin Department of Revenue, Nonprofit Organizations and Government Units, Certificate of Exempt Status
- IRS, Form 1023 and 1023-EZ: amount of user fee
- IRS, Changes to the exempt organization determinations process
Last verified November 8, 2026. Fees and rules change, so confirm with the agency before you file. This page is general information and not legal or tax advice.