440.42(1)(b)

(b) The department shall promptly register a charitable organization that does all of the following:

440.42(2)(h)

(h) The charitable purpose or purposes for which contributions will be used.

440.42(2)(L)3.

3. Copies of any federal or state tax exemption determination letters received by the charitable organization.

440.42(3)(a)4.

4. Other financial information that the department requires.

440.42

440.42 Regulation of charitable organizations.

440.42(1)(b)1.

1. Submits to the department an application for registration on a form provided by the department.

440.42(1)(b)3.

3. Pays to the department a $15 registration fee.

440.42(2)(a)

(a) The name of the charitable organization and the purpose for which it is organized.

440.42(2)(c)

(c) The names and the addresses of the officers, directors and trustees and the principal salaried employees of the charitable organization.

440.42(1)

(1) Annual registration requirement.

440.42(5)

(5) Exemptions from registration.

440.42(5)(a)3m.

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

440.42(2)(i)

(i) The name or names under which it intends to solicit.

440.42(2)(j)

(j) The names of the persons within the charitable organization who have final responsibility for the custody of contributions.

440.42(2)(k)

(k) The names of the persons within the charitable organization who are responsible for the final distribution of contributions.

440.42(2)(m)

(m) Any other information required by the department.

440.42(3)

(3) Annual financial report; audit requirement.

440.42(3)(a)1.

1. A balance sheet.

440.42(3)(a)2.

2. A statement of support, revenue, expenses and changes in fund balance.

440.42(1)(a)

(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.

440.42(1)(b)2.

2. Submits to the department a registration statement that complies with sub. (2).

440.42(1)(b)2g.

2g. Submits to the department an annual financial report for the most recently completed fiscal year of the charitable organization, if the charitable organization received contributions in excess of $5,000 but not more than $100,000 during its most recently completed fiscal year.

440.42(1)(b)2r.

2r. Submits to the department an audited financial statement for the most recently completed fiscal year of the charitable organization, if the charitable organization received contributions in excess of $100,000 during its most recently completed fiscal year.

440.42(1)(c)

(c) The department shall issue a certificate of registration to each charitable organization that is registered under this subsection. Renewal applications shall be submitted to the department, on a form provided by the department, on or before the expiration date specified in § 440.08 (2)(a) and shall include a registration statement that complies with sub. (2) and the renewal fee determined by the department under § 440.03 (9)(a).

440.42(1)(d)

(d) Within 20 days after receiving an application for registration or for renewal of a registration under this subsection, the department shall notify the charitable organization of any deficiencies in the application, registration statement or fee payment.

440.42(2)

(2) Registration statement. Except as provided in sub. (3), a registration statement required under sub. (1) shall be signed and sworn to by 2 authorized officers, including the chief fiscal officer, of the charitable organization and shall include all of the following:

440.42(2)(b)

(b) The address and telephone number of the charitable organization and the address and telephone number of any offices in this state or, if the charitable organization does not have an address, the name, address and telephone number of the person having custody of its financial records.

440.42(2)(f)

(f) A statement of whether the charitable organization is authorized by any other governmental authority to solicit.

440.42(2)(g)

(g) A statement of whether the charitable organization has ever had its authority to solicit denied, suspended, revoked or enjoined by a court or other governmental authority.

440.42(2)(L)

(L) If the registration statement is submitted to the department with an initial application for registration, all of the following:

440.42(2)(L)1.

1. A copy of the charitable organization’s charter, articles of organization, agreement of association, instrument of trust, constitution or other organizational instrument and bylaws.

440.42(2)(L)2.

2. A statement of the place where and the date when the charitable organization was legally established, the form of its organization and whether it has tax-exempt status.

440.42(3)(a)3.

3. A statement of functional expenses that, at a minimum, is divided into categories of management and general, program services and fund-raising.

440.42(3)(am)

(am) A charitable organization that operates solely within one community and that received less than $50,000 in contributions during its most recently completed fiscal year may apply to the department for an exemption from the reporting requirement under para. (a). The department shall promulgate rules specifying the criteria for eligibility for an exemption under this paragraph, and shall grant exemptions from the reporting requirement under para. (a) to a charitable organization that satisfies those criteria.

440.42(3)(b)

(b) Except as provided in rules promulgated under sub. (8), if a charitable organization received contributions in excess of $400,000 during its most recently completed fiscal year, the charitable organization shall file with the department, in lieu of a report under para. (a), 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 6 months after the end of that fiscal year.

440.42(3)(a)

(a) Except as provided in pars. (am), (b), and (bm), and in rules promulgated under sub. (8), a charitable organization that received contributions in excess of $5,000 during its most recently completed fiscal year shall file with the department an annual financial 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 financial report shall be filed within 6 months after the end of that fiscal year and shall include all of the following:

440.42(3)(bm)

(bm) Except as provided in rules promulgated under sub. (8), if a charitable organization received contributions in excess of $200,000 but less than $400,000 during its most recently completed fiscal year, the charitable organization shall file with the department, in lieu of a report under para. (a), 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 6 months after the end of that fiscal year.

440.42(3)(c)

(c) Except as provided in rules promulgated under sub. (8), a charitable organization that is registered under sub. (1) and that received $5,000 or less in contributions during its most recently completed fiscal year shall file with the department an affidavit that the charitable organization received $5,000 or less in contributions during that fiscal year. The affidavit shall be signed and sworn to by 2 authorized officers, including the chief fiscal officer, of the charitable organization and shall be filed within 6 months after the end of that fiscal year.

440.42(4)

(4) Acceptance of other information. The department may accept information filed by a charitable organization with another state or with the federal government instead of the information required to be included in a registration statement under sub. (2) if the information filed with the other state or with the federal government is substantially similar to the information required under this section.

440.42(5)(a)

(a) The following are not required to register under sub. (1):

440.42(5)(a)1.

1. A person that is exempt from filing a federal annual information return under section 6033 (a) (2) (A) (i) and (iii) and (C) (i) of the internal revenue code [section 6033 (a) (3) (A) (i) and (iii) and (C) (i) of the internal revenue code].

440.42(5)(a)2.

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 § 11.02.

440.42(5)(a)3.

3. Except as provided in para. (b) and in rules promulgated under sub. (8), a charitable organization which does not intend to raise or receive contributions in excess of $5,000 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.

440.42(5)(a)4.

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.

440.42(5)(a)5.

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 which solicit contributions only from its students and their families, alumni, faculty, trustees, corporations, foundations and patients.

440.42(5)(a)6.

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

440.42(5)(a)7.

7. A state agency, as defined in § 20.001 (1), or a local governmental unit, as defined in § 605.01 (1).

440.42(5)(a)8.

8. A private school, as defined in § 118.165.

440.42(5)(b)

(b) Except as provided in rules promulgated under sub. (8), if a charitable organization would otherwise be exempt under par. (a) 3., but it raises or receives more than $5,000 in contributions, it shall, within 30 days after the date on which its contributions exceed $5,000, register as required under sub. (1).

440.42(6)

(6) Reporting tax exemption or organizational changes. If a charitable organization registered under sub. (1) receives any federal or state tax exemption determination letter or adopts any amendment to its organizational instrument or bylaws after it is registered under sub. (1), within 30 days after receipt of the letter or adoption of the amendment, the charitable organization shall file with the department a copy of the letter or amendment.

440.42(7)

(7) Contracts.

440.42(7)(a)

(a) Before a fund-raising counsel performs any material services for a charitable organization that is required to be registered under sub. (1), the charitable organization shall contract in writing with the fund-raising counsel, except as provided in para. (c). Requirements for the contract are specified in § 440.43 (3).

440.42(7)(b)

(b) Before a professional fund-raiser performs any material services for a charitable organization that is required to be registered under sub. (1), the charitable organization shall contract in writing with the professional fund-raiser. Requirements for the contract are specified in § 440.44 (4).

440.42(7)(c)

(c) Paragraph (a) does not apply if the fund-raising counsel is exempt under § 440.43 (6) from contracting in writing with the charitable organization.

440.42(8)

(8) Contribution limits. The department may promulgate rules that adjust the threshold amounts in subs. (3) (a), (b), (bm), and (c) and (5) (a) 3. and (b) to account for inflation.