Wisconsin Booster Club Filing Requirements

Forming a Nonprofit Corporation in Wisconsin

Wisconsin nonprofits incorporate as nonstock corporations under Chapter 181 of the Wisconsin Statutes. The club files Form 102 with DFI online or by mail for $35, per the DFI fee schedule (external site); next-day expedited service costs $100 more. The articles name a registered agent with a Wisconsin street address and should include the IRS purpose and dissolution clauses (see How to Incorporate a Booster Club).

The annual report is due by the end of the calendar quarter containing the incorporation anniversary: a club incorporated May 10 files by June 30 each year. DFI’s fee table lists $25 online and $40 on paper (older guides cite $10). A club that misses it becomes delinquent and risks administrative dissolution.

State Tax Exemption

Wisconsin exempts federally exempt organizations from corporation franchise and income tax with no state application. A club files Form 4T only if it has $1,000 or more of gross unrelated business income and files federal Form 990-T; it is due the 15th day of the 5th month after the club’s fiscal year (12-month accounting period) ends, per the Form 4T instructions (external site).

Sales Tax

Purchases. A 501(c)(3) club buys tax-free only after DOR issues a 15-digit Certificate of Exempt Status (CES) number. The club applies with Form S-103 and its IRS determination letter, then gives sellers the CES number or a Form S-211 certificate. Club funds must pay; a reimbursed volunteer’s purchase is taxable.

Under Publication 245 (external site), if the school can withhold or redirect the club’s funds, the club’s purchases count as the school’s and are exempt. If the club controls its money and carries its balance forward, it needs its own CES number.

Fundraiser sales. Under Publication 206 (external site), a nonprofit’s sales are exempt occasional sales if its taxable sales occur on 75 days or fewer in the calendar year (counting delivery days for pre-orders) or total $50,000 or less, no admission event features entertainers paid $50,000 or more, and the club holds no seller’s permit. A club that fails both tests obtains a seller’s permit and collects the 5% state rate plus local tax.

Charitable Solicitation Registration

Charities soliciting in Wisconsin register with DFI under Chapter 202. A club is exempt if it receives $25,000 or less in contributions in its fiscal yearFiscal yearThe club’s 12-month accounting year, set in the bylaws. Many booster clubs use July 1 through June 30 to match the school year, and the club’s filing deadlines count from the day it ends.All terms, has no paid employees, and is run entirely by unpaid volunteers. A club with even one paid employee must register regardless of size.

Per the DFI charitable organization FAQ (external site), a club crossing $25,000 registers within 30 days. The application fee is $15; renewal is due online by July 31 each year for $54, with a $25 late fee. Registered clubs file an annual financial report within 12 months after fiscal year end at no fee: Form 1943 (affidavit) at $25,000 or less in contributions, otherwise Form 308 or the Form 1952 supplement. Reviewed financial statements are required above $500,000 in contributions and audited statements above $1,000,000.

A website solicits Wisconsin residents if it appeals to them or draws 50 or more resident gifts totaling over $25,000.

Raffles and Gaming

Raffles are legal for a Wisconsin booster club, but every raffle requires a license from the DOA Office of Charitable Gaming. There is no small-raffle exemption.

Eligibility. The club must be a local charitable (or similar) organization or one to which gifts are tax deductible, and must have existed at least one year (or be chartered by a state or national body at least three years old). DOA allows four weeks for review.

License classes. Class A covers tickets sold before drawing day; tickets are preprinted, numbered, and list the license number, price, drawing details, and every prize worth $1,000 or more. Class B covers tickets sold and drawn the same day. Each class is a separate $50 license allowing up to 365 raffles a year, renewed for $50 with an annual raffle report due by the expiration date.

Rules. Drawings are public, with paper stubs drawn from a container. Early-bird and progressive raffles are prohibited; 50/50 raffles are allowed. Tickets may be sold online, by email, or by text, but each must exist on paper and be drawn physically. Winner records for prizes of $600 or more are kept 12 months.

Bingo requires a separate license and three years in existence.

Annual Compliance Calendar for Wisconsin