State of the Nonprofit Regulatory Environment in WISCONSIN

WI Code § 202.12

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Yes - W.S.A. 202.12

BIFURCD-REGIOF-NS

REGULATORY BODY: Not Specific

NOTES: Wisconsin Department of Financial Institutions http://www.wdfi.org/charitableorganizations/

REPORTS-ASSETS-AG

REGULATORY BODY: Attorney General

NOTES: No

REPORTS-ASSETS-OT

REGULATORY BODY: Other

NOTES: No

REPORTS-MERGER-AG

REGULATORY BODY: Attorney General

NOTES: No

WI Code § 181.1105

REGULATORY BODY: Other

STATUTE TEXT: 181.1105 Articles of merger. After a plan of merger is approved by the board, and, if required under s. 181.1103, by the members and any other persons, and by each other business entity that is a party to the merger in the manner required by the laws applicable to the business entity, the surviving or acquiring business entity shall deliver to the department for filing articles of merger that include all of the following information: (1) Plan. The plan of merger. (2) If member approval not required. If approval of members was not required, a statement to that effect and a statement that the plan was approved by a sufficient vote of the board and by each other business entity that is a party to the merger in the manner required by the laws applicable to the business entity. (3) If member approval required. If approval by members is required, all of the following:(a) The designation, number of memberships outstanding, number of votes entitled to be cast by each class entitled to vote separately on the plan, and number of votes of each class voting on the plan.(b) Either the total number of votes cast for and against the plan by each class entitled to vote separately on the plan or the total number of votes cast for the plan by each class and a statement that the number cast for the plan by each class was sufficient for approval by that class.(c) A statement that the plan was approved by each other business entity that is a party to the merger in the manner required by the laws applicable to the business entity. (4) If approval by 3rd person required. If approval of the plan by a person other than the members or the board is required under s. 181.1103 (2) (c), a statement that the approval was obtained. (5) Effective date and time. The effective date and time of the merger, if the merger is to take effect at a time other than the close of business on the date of filing the articles of merger, as provided under s. 181.0123. (6) Other matters. Other provisions relating to the merger, as determined by the surviving business entity.History: 1997 a. 79; 2001 a. 44; 2005 a. 476; 2015 a. 295.

NOTES: Dept. of Financial Inst., W.S.A. 181.1105

REPORTS-AMMEND-AG

REGULATORY BODY: Attorney General

NOTES: No

WI Code § 181.1005

REGULATORY BODY: Other

STATUTE TEXT: 181.1005 Articles of amendment. A corporation amending its articles of incorporation shall deliver to the department for filing articles of amendment that include all of the following information: (1) Name. The name of the corporation. (2) Text. The text of each amendment adopted. (3) Dates. The date of each amendment’s adoption. (4) Method of approval. A statement that the amendment was adopted in accordance with s. 181.1002, 181.1003 or 181.1004, whichever is the case. (5) When approval by others is required. If approval of the amendment by a person other than the members, the board or the incorporators is required under s. 181.1030, a statement that the approval was obtained.History: 1997 a. 79.

NOTES: Dept of Financial Inst., W.S.A. 181.1005

WI Code § 202.12

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Financial statement and 990. Wis. Stat. § 202.12

DISSOLV-VOLUNT-AG

REGULATORY BODY: Attorney General

NOTES: No

WI Code § 181.1403

REGULATORY BODY: Other

STATUTE TEXT: 181.1403 Articles of dissolution. (1) Filing requirements. At any time after dissolution is authorized, the corporation may dissolve by delivering to the department for filing articles of dissolution that include all of the following information:(a) The name of the corporation.(b) The date dissolution was authorized.(c) A statement that dissolution was approved by a sufficient vote of the board.(d) If approval of members was not required, a statement to that effect and a statement that dissolution was approved by a sufficient vote of the board or of the incorporators.(e) If approval by members is required, a statement that dissolution was approved by a sufficient vote of the members of each class entitled to vote on dissolution.(f) If approval of dissolution by a person other than the members, the board or the incorporators is required under s. 181.1401 (1) (b) 3., a statement that the approval was obtained.(g) If the corporation is to retain the exclusive use of its name for less than 120 days after the effective date of its articles of dissolution, as provided in s. 181.1405 (3), a statement specifying the shorter period. (2) Effective date. A corporation is dissolved upon the effective date of its articles of dissolution.History: 1997 a. 79; 2001 a. 44.

NOTES: File with Dept. of Fin. Inst., W.S.A. 181.1403

WI Code § 181.1430 ;; 181.143

REGULATORY BODY: Attorney General

STATUTE TEXT: 181.1430 Grounds for judicial dissolution. (1) Who may bring proceeding. The circuit court may dissolve a corporation in a proceeding brought by any of the following:(a) The attorney general if any of the following is established:1. That the corporation obtained its articles of incorporation through fraud.2. That the corporation has continued to exceed or abuse the authority conferred upon it by law.(b) Fifty members or members holding 5 percent of the voting power, whichever is less, or any person specified in the articles of incorporation, if any of the following is established:1. That the directors are deadlocked in the management of the corporate affairs, the members are unable to break the deadlock and, because of the deadlock, either irreparable injury to the corporation is threatened or being suffered or the business and affairs of the corporation can no longer be conducted in accordance with it corporate purposes.2. That the directors or those in control of the corporation have acted, are acting or will act in a manner that is illegal, oppressive or fraudulent.3. That the members are deadlocked in voting power and have failed, for a period that includes at least 2 consecutive annual meeting dates, to elect successors to directors whose terms have, or would otherwise have, expired.4. That the corporate assets are being misapplied or wasted.5. That the corporation is no longer able to carry out its purposes.(c) A creditor if any of the following is established:1. That the creditor’s claim has been reduced to judgment, the execution on the judgment has been returned unsatisfied and the corporation is insolvent.2. That the corporation has admitted in writing that the creditor’s claim is due and owing and the corporation is insolvent.(d) The corporation to have its voluntary dissolution continued under court supervision. (2) Factors required to be considered. Before dissolving a corporation, the court shall consider all of the following:(a) Whether there are reasonable alternatives to dissolution.(b) Whether dissolution is the best way of protecting the interests of members or, if the corporation has no members, is in the interest of those persons or interests whom the corporation holds itself as benefiting or serving.History: 1997 a. 79.

NOTES: W.S.A. 181.1430

WI Code § 181.1433

REGULATORY BODY: Other

STATUTE TEXT: 181.1433 Decree of dissolution. (1) Entering decree. If after a hearing the court determines that one or more grounds for judicial dissolution under s. 181.1430 exist, it may enter a decree dissolving the corporation and specifying the effective date of the dissolution, and the clerk of the court shall deliver a certified copy of the decree to the department, who shall file it. (2) Effect of decree. After entering the decree of dissolution, the court shall direct the winding up and liquidation of the corporation’s affairs in accordance with s. 181.1405 and the notification of its claimants in accordance with ss. 181.1406 and 181.1407.History: 1997 a. 79.

NOTES: File with Dept. of Fin. Inst., W.S.A. 181.1433

DISSOLV-ADMINI-AG

REGULATORY BODY: Attorney General

NOTES: No

WI Code § 181.1420 ;; 181.142

REGULATORY BODY: Other

STATUTE TEXT: 181.1420 Grounds for administrative dissolution. The department may bring a proceeding under s. 181.1421 to administratively dissolve a corporation if any of the following occurs: (1) Nonpayment. The corporation does not pay, within one year after they are due, any fees or penalties due the department under this chapter. (2) Failure to file annual report. The corporation does not have on file its annual report with the department within one year after it is due. (3) Failure to maintain registered agent or office. The corporation is without a registered agent or registered office in this state for at least one year. (4) Failure to notify department of change. The corporation does not notify the department within one year that its registered agent or registered office has been changed, that its registered agent has resigned or that its registered office has been discontinued. (5) Failure of domesticating corporation to file required notice. The corporation does not file a notice required under s. 181.1533 (5) (a) within one year of the date that it is required under s. 181.1533 (5) (a) to be filed. (6) Duration expires. The corporation’s period of duration stated in its articles of incorporation expires. (7) Human trafficking. The corporation violates s. 940.302 (2) or 948.051 (2).History: 1997 a. 79; 2007 a. 116.

NOTES: Dept. of Fin. Inst., W.S.A. 181.1420

WI Code § 181.1161

REGULATORY BODY: Not Specific

STATUTE TEXT: 181.1161 Conversion. (1) (a) A domestic corporation may convert to another form of business entity if it satisfies the requirements under this section and if the conversion is permitted under the applicable law of the jurisdiction that governs the organization of the business entity into which the domestic corporation is converting.(b) In addition to satisfying any applicable legal requirements of the jurisdiction that governs the organization of the business entity into which the domestic corporation is converting and that relate to the submission and approval of a plan of conversion, the domestic corporation shall comply with the procedures that govern a plan of merger under s. 181.1103 for the submission and approval of a plan of conversion. (2) (a) A business entity other than a domestic corporation may convert to a domestic corporation if it satisfies the requirements under this section and if the conversion is permitted under the applicable law of the jurisdiction that governs the business entity.(b) A business entity converting into a domestic corporation shall comply with the procedures that govern the submission and approval of a plan of conversion of the jurisdiction that governs the business entity. (3) A plan of conversion shall set forth all of the following:(a) The name, form of business entity, and the identity of the jurisdiction governing the business entity that is to be converted.(b) The name, form of business entity, and the identity of the jurisdiction that will govern the new business entity.(c) The terms and conditions of the conversion.(d) The manner and basis of converting the shares or other ownership interests of the business entity that is to be converted into the shares or other ownership interests of the new form of business entity.(e) The effective date and time of the conversion, if the conversion is to be effective other than at the close of business on the date of filing the certificate of conversion, as provided under s. 181.0123.(f) A copy of the articles of incorporation, articles of organization, certificate of limited partnership, or other similar governing document of the business entity after conversion.(g) Other provisions relating to the conversion, as determined by the business entity. (4) When a conversion is effective, all of the following shall occur:(a)1. Except with respect to taxation laws of each jurisdiction that are applicable upon the conversion of the business entity, the business entity that was converted is no longer subject to the applicable law of the jurisdiction that governed the organization of the prior form of business entity and is subject to the applicable law of the jurisdiction that governs the new form of business entity.2. If the conversion is from or to a business entity under the laws applicable to which one or more of the owners thereof is liable for the debts and obligations of such business entity, such owner or owners shall continue to be or become so liable for debts and obligations of such business entity, but only for such debts and obligations accrued during the period or periods in which such laws are applicable to such owner or owners. This subdivision does not affect liability under any taxation laws.(b) The business entity continues to have all liabilities of the business entity that was converted.(c) The business entity continues to be vested with title to all property owned by the business entity that was converted without reversion or impairment.(d) The articles of incorporation, articles of organization, certificate of limited partnership, or other similar governing document, whichever is applicable, of the business entity are as provided in the plan of conversion.(e) All other provisions of the plan of conversion apply. (5) After a plan of conversion is submitted and approved, the business entity that is to be converted shall deliver to the department for filing a certificate of conversion that includes all of the following:(a) The plan of conversion.(b) A statement that the plan of conversion was approved in accordance with the applicable law of the jurisdiction that governs the organization of the business entity.(c) The registered agent and registered office, the record agent and record office, or other similar agent and office of the business entity before and after conversion. (6) Any civil, criminal, administrative, or investigatory proceeding that is pending by or against a business entity that is converted may be continued by or against the business entity after the effective date of conversion.History: 2001 a. 44; 2005 a. 476; 2015 a. 295.Next Economy Legislation: Allowing Complex Business Reorganizations. Boucher, Sosnowski, & Nichols. Wis. Law. Aug. 2002.

NOTES: Wis. Stat. Ann. § 181.1161

HOSPCON-OVERSI-AG

REGULATORY BODY: Attorney General

NOTES: No

WI Code § 181.1161

REGULATORY BODY: Other

STATUTE TEXT: 181.1161 Conversion. (1) (a) A domestic corporation may convert to another form of business entity if it satisfies the requirements under this section and if the conversion is permitted under the applicable law of the jurisdiction that governs the organization of the business entity into which the domestic corporation is converting.(b) In addition to satisfying any applicable legal requirements of the jurisdiction that governs the organization of the business entity into which the domestic corporation is converting and that relate to the submission and approval of a plan of conversion, the domestic corporation shall comply with the procedures that govern a plan of merger under s. 181.1103 for the submission and approval of a plan of conversion. (2) (a) A business entity other than a domestic corporation may convert to a domestic corporation if it satisfies the requirements under this section and if the conversion is permitted under the applicable law of the jurisdiction that governs the business entity.(b) A business entity converting into a domestic corporation shall comply with the procedures that govern the submission and approval of a plan of conversion of the jurisdiction that governs the business entity. (3) A plan of conversion shall set forth all of the following:(a) The name, form of business entity, and the identity of the jurisdiction governing the business entity that is to be converted.(b) The name, form of business entity, and the identity of the jurisdiction that will govern the new business entity.(c) The terms and conditions of the conversion.(d) The manner and basis of converting the shares or other ownership interests of the business entity that is to be converted into the shares or other ownership interests of the new form of business entity.(e) The effective date and time of the conversion, if the conversion is to be effective other than at the close of business on the date of filing the certificate of conversion, as provided under s. 181.0123.(f) A copy of the articles of incorporation, articles of organization, certificate of limited partnership, or other similar governing document of the business entity after conversion.(g) Other provisions relating to the conversion, as determined by the business entity. (4) When a conversion is effective, all of the following shall occur:(a)1. Except with respect to taxation laws of each jurisdiction that are applicable upon the conversion of the business entity, the business entity that was converted is no longer subject to the applicable law of the jurisdiction that governed the organization of the prior form of business entity and is subject to the applicable law of the jurisdiction that governs the new form of business entity.2. If the conversion is from or to a business entity under the laws applicable to which one or more of the owners thereof is liable for the debts and obligations of such business entity, such owner or owners shall continue to be or become so liable for debts and obligations of such business entity, but only for such debts and obligations accrued during the period or periods in which such laws are applicable to such owner or owners. This subdivision does not affect liability under any taxation laws.(b) The business entity continues to have all liabilities of the business entity that was converted.(c) The business entity continues to be vested with title to all property owned by the business entity that was converted without reversion or impairment.(d) The articles of incorporation, articles of organization, certificate of limited partnership, or other similar governing document, whichever is applicable, of the business entity are as provided in the plan of conversion.(e) All other provisions of the plan of conversion apply. (5) After a plan of conversion is submitted and approved, the business entity that is to be converted shall deliver to the department for filing a certificate of conversion that includes all of the following:(a) The plan of conversion.(b) A statement that the plan of conversion was approved in accordance with the applicable law of the jurisdiction that governs the organization of the business entity.(c) The registered agent and registered office, the record agent and record office, or other similar agent and office of the business entity before and after conversion. (6) Any civil, criminal, administrative, or investigatory proceeding that is pending by or against a business entity that is converted may be continued by or against the business entity after the effective date of conversion.History: 2001 a. 44; 2005 a. 476; 2015 a. 295.Next Economy Legislation: Allowing Complex Business Reorganizations. Boucher, Sosnowski, & Nichols. Wis. Law. Aug. 2002.

NOTES: Wis. Stat. Ann. § 181.1161

WI Code § 181.1161

REGULATORY BODY: Other

STATUTE TEXT: 181.1161 Conversion. (1) (a) A domestic corporation may convert to another form of business entity if it satisfies the requirements under this section and if the conversion is permitted under the applicable law of the jurisdiction that governs the organization of the business entity into which the domestic corporation is converting.(b) In addition to satisfying any applicable legal requirements of the jurisdiction that governs the organization of the business entity into which the domestic corporation is converting and that relate to the submission and approval of a plan of conversion, the domestic corporation shall comply with the procedures that govern a plan of merger under s. 181.1103 for the submission and approval of a plan of conversion. (2) (a) A business entity other than a domestic corporation may convert to a domestic corporation if it satisfies the requirements under this section and if the conversion is permitted under the applicable law of the jurisdiction that governs the business entity.(b) A business entity converting into a domestic corporation shall comply with the procedures that govern the submission and approval of a plan of conversion of the jurisdiction that governs the business entity. (3) A plan of conversion shall set forth all of the following:(a) The name, form of business entity, and the identity of the jurisdiction governing the business entity that is to be converted.(b) The name, form of business entity, and the identity of the jurisdiction that will govern the new business entity.(c) The terms and conditions of the conversion.(d) The manner and basis of converting the shares or other ownership interests of the business entity that is to be converted into the shares or other ownership interests of the new form of business entity.(e) The effective date and time of the conversion, if the conversion is to be effective other than at the close of business on the date of filing the certificate of conversion, as provided under s. 181.0123.(f) A copy of the articles of incorporation, articles of organization, certificate of limited partnership, or other similar governing document of the business entity after conversion.(g) Other provisions relating to the conversion, as determined by the business entity. (4) When a conversion is effective, all of the following shall occur:(a)1. Except with respect to taxation laws of each jurisdiction that are applicable upon the conversion of the business entity, the business entity that was converted is no longer subject to the applicable law of the jurisdiction that governed the organization of the prior form of business entity and is subject to the applicable law of the jurisdiction that governs the new form of business entity.2. If the conversion is from or to a business entity under the laws applicable to which one or more of the owners thereof is liable for the debts and obligations of such business entity, such owner or owners shall continue to be or become so liable for debts and obligations of such business entity, but only for such debts and obligations accrued during the period or periods in which such laws are applicable to such owner or owners. This subdivision does not affect liability under any taxation laws.(b) The business entity continues to have all liabilities of the business entity that was converted.(c) The business entity continues to be vested with title to all property owned by the business entity that was converted without reversion or impairment.(d) The articles of incorporation, articles of organization, certificate of limited partnership, or other similar governing document, whichever is applicable, of the business entity are as provided in the plan of conversion.(e) All other provisions of the plan of conversion apply. (5) After a plan of conversion is submitted and approved, the business entity that is to be converted shall deliver to the department for filing a certificate of conversion that includes all of the following:(a) The plan of conversion.(b) A statement that the plan of conversion was approved in accordance with the applicable law of the jurisdiction that governs the organization of the business entity.(c) The registered agent and registered office, the record agent and record office, or other similar agent and office of the business entity before and after conversion. (6) Any civil, criminal, administrative, or investigatory proceeding that is pending by or against a business entity that is converted may be continued by or against the business entity after the effective date of conversion.History: 2001 a. 44; 2005 a. 476; 2015 a. 295.Next Economy Legislation: Allowing Complex Business Reorganizations. Boucher, Sosnowski, & Nichols. Wis. Law. Aug. 2002.

NOTES: Wis. Stat. Ann. § 181.1161

WI Code § 202.12

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Wis. Stat. § 202.12

AUDITFI-THRESH-NS

REGULATORY BODY: Not Specific

NOTES: 500000

WI Code § 202.12

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Register with the Dept. of Fin. Inst., W.S.A. 202.12

WI Code § 202.12(5)(a)(1)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: W.S.A. 202.12(5)(a)(1)

WI Code § 202.12(5)(a)(3)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: W.S.A. 202.12(5)(a)(3) ($25,000)

WI Code § 202.12(5)(a)(5)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: W.S.A. 202.12(5)(a)(5) and (8)

WI Code § 202.12(5)(a)(7)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: W.S.A. 202.12(5)(a)(7)

ORGTYPE-HOSPIT-NS

REGULATORY BODY: Not Specific

NOTES: NO

WI Code § 202.12(5)(a)(4)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: W.S.A. 202.12(5)(a)(4)

ORGTYPE-FNDYES-NS

REGULATORY BODY: Not Specific

NOTES: NO

ORGTYPE-FNDNOS-NS

REGULATORY BODY: Not Specific

NOTES: NO

ORGTYPE-CTRUST-NS

REGULATORY BODY: Not Specific

NOTES: NO

ORGTYPE-PTOEDU-NS

REGULATORY BODY: Not Specific

NOTES: NO

WI Code § 202.12(5)(a)(9)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: W.S.A. 202.12(5)(a)(9)

WI Code § 202.12(1)(a)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: W.S.A. 202.12(1)(a)

WI Code § 202.12(5)(a)(3m)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: W.S.A. 202.12(5)(a)(3m)

WI Code § 202.12(5)(a)(2)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: W.S.A. 202.12(5)(a)(2)

WI Code § 202.12(5)(a)(6)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Specified beneficiary (W.S.A. 202.12(5)(a)(6)

WI Code § 181.1430 ;; 181.143

REGULATORY BODY: Not Specific

STATUTE TEXT: 181.1430 Grounds for judicial dissolution. (1) Who may bring proceeding. The circuit court may dissolve a corporation in a proceeding brought by any of the following:(a) The attorney general if any of the following is established:1. That the corporation obtained its articles of incorporation through fraud.2. That the corporation has continued to exceed or abuse the authority conferred upon it by law.(b) Fifty members or members holding 5 percent of the voting power, whichever is less, or any person specified in the articles of incorporation, if any of the following is established:1. That the directors are deadlocked in the management of the corporate affairs, the members are unable to break the deadlock and, because of the deadlock, either irreparable injury to the corporation is threatened or being suffered or the business and affairs of the corporation can no longer be conducted in accordance with it corporate purposes.2. That the directors or those in control of the corporation have acted, are acting or will act in a manner that is illegal, oppressive or fraudulent.3. That the members are deadlocked in voting power and have failed, for a period that includes at least 2 consecutive annual meeting dates, to elect successors to directors whose terms have, or would otherwise have, expired.4. That the corporate assets are being misapplied or wasted.5. That the corporation is no longer able to carry out its purposes.(c) A creditor if any of the following is established:1. That the creditor’s claim has been reduced to judgment, the execution on the judgment has been returned unsatisfied and the corporation is insolvent.2. That the corporation has admitted in writing that the creditor’s claim is due and owing and the corporation is insolvent.(d) The corporation to have its voluntary dissolution continued under court supervision. (2) Factors required to be considered. Before dissolving a corporation, the court shall consider all of the following:(a) Whether there are reasonable alternatives to dissolution.(b) Whether dissolution is the best way of protecting the interests of members or, if the corporation has no members, is in the interest of those persons or interests whom the corporation holds itself as benefiting or serving.History: 1997 a. 79.

NOTES: W.S.A. 181.1430

WI Code § 701.0706

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Qualified beneficiaries may request removal of a trustee: Wis. Stat. Ann. § 701.0706; AG is a qualified beneficiary: W.S.A. 701.0110

WI Code § 202.14

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Wis. Stat. § 202.14

WI Code § 202.13

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Wis. Stat. § 202.13: Only requires registration if org has custody of the contributions

WI Code § 202.15

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: “the commercial coventurer shall disclose in each advertisement for the charitable sales promotion the dollar amount, or percentage of price, per unit of goods or services purchased or used that will benefit the charitable organization or charitable purpose.” Wis. Stat. § 202.15

WI Code § 202.14(3)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Wis. Stat. § 202.14(3): Must file solicitation notice: http://www.wdfi.org/CharitableOrganizations/forms/dfi-dccs-1941.pdf

WI Code § 202.14(11)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Wis. Stat. § 202.14(11)

WI Code § 202.13

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Wis. Stat. § 202.13; Wis. Stat. § 202.14

WI Code § 202.14

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Wis. Stat. § 202.13; Wis. Stat. § 202.14

WI Code § 202.13

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Within 90 days of end of campaign or on one-year anniversary of a campaign lasting longer than a year, must submit financial report. Wis. Stat. § 202.13; Wis. Stat. § 202.14

WI Code § 202.14

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Within 90 days of end of campaign or on one-year anniversary of a campaign lasting longer than a year, must submit financial report. Wis. Stat. § 202.13; Wis. Stat. § 202.14

WI Code § 202.14

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Application for professional fund-raiser, bond and fee required per statute. Professional fund-raiser must report to the department in writing any material changes in information within 7 days after change occurs. Wis. Stat. § 202.14

1 Bifurcation of charitable regulatory body

Bifurcated Regulatory Structure

WI Code § 202.12

Registration Office

BIFURCD-REGIOF-NS

2 Notice, Filing or Review of Transactions

Sale of Assets

REPORTS-ASSETS-AG

REPORTS-ASSETS-OT

Mergers

REPORTS-MERGER-AG

WI Code § 181.1105

Certificate of Amendments

REPORTS-AMMEND-AG

WI Code § 181.1005

Does the state require annual financial reporting by charitable organizations in addition to filing a copy of the 990 with the regulator (if filing 990 is required)?

WI Code § 202.12

3 Notice or Action for Dissolutions

Voluntary Dissolutions

DISSOLV-VOLUNT-AG

WI Code § 181.1403

Judicial Dissolutions

WI Code § 181.1430 ;; 181.143

WI Code § 181.1433

Administrative Dissolutions

DISSOLV-ADMINI-AG

WI Code § 181.1420 ;; 181.142

4 Notice, Oversight or Filing of Hospital Conversions

Has Statute

WI Code § 181.1161

Requires Notice or Oversight

HOSPCON-OVERSI-AG

WI Code § 181.1161

Requires Filing

WI Code § 181.1161

5 Audits

Requires Audit

WI Code § 202.12

Audit Threshold

AUDITFI-THRESH-NS

6 Registration Law

Registration Law

WI Code § 202.12

7 Exemptions from Registering for Specific Organization Types

Religious Organizations

WI Code § 202.12(5)(a)(1)

Small organizations

WI Code § 202.12(5)(a)(3)

Educational Institutions

WI Code § 202.12(5)(a)(5)

Governmental Organizations

WI Code § 202.12(5)(a)(7)

Hospitals

ORGTYPE-HOSPIT-NS

Veterans organizations

WI Code § 202.12(5)(a)(4)

Foundations

ORGTYPE-FNDYES-NS

Foundations that don’t solicit contributions

ORGTYPE-FNDNOS-NS

Charitable Trusts

ORGTYPE-CTRUST-NS

Parent-Teacher Organizations

ORGTYPE-PTOEDU-NS

Reports to congress

WI Code § 202.12(5)(a)(9)

Non-soliciting

WI Code § 202.12(1)(a)

Fraternal/ Membership

WI Code § 202.12(5)(a)(3m)

Political Orgs

WI Code § 202.12(5)(a)(2)

Other

WI Code § 202.12(5)(a)(6)

8 Defined remedies

Dissolution

WI Code § 181.1430 ;; 181.143

Removal of Board Members

WI Code § 701.0706

9 Oversight of professional fundraisers