202.12(1)(b)3. 3. Pays to the department the registration fee determined by the department under s. 202.08.
202.12(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, in a form and manner prescribed by the department, by August 1 of each year and shall include a registration statement that complies with sub. (2) and the renewal fee determined by the department under s. 202.08.
202.12(1)(d) (d) Upon the department's review of 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.
202.12(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:
202.12(2)(a) (a) The name of the charitable organization and the purpose for which it is organized.
202.12(2)(b) (b) The address and telephone number, and electronic mail address, if available, 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.
202.12(2)(c) (c) The names and the addresses of the officers, directors, trustees, and principal salaried employees of the charitable organization.
202.12(2)(f) (f) A statement of whether the charitable organization is authorized by any other governmental authority to solicit.
202.12(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.
202.12(2)(h) (h) The charitable purpose or purposes for which contributions will be used.
202.12(2)(i) (i) The name or names under which it intends to solicit.
202.12(2)(j) (j) The names of the persons within the charitable organization who have final responsibility for the custody of contributions.
202.12(2)(k) (k) The names of the persons within the charitable organization who are responsible for the final distribution of contributions.
202.12(2)(L) (L) If the registration statement is submitted to the department with an initial application for registration, all of the following:
202.12(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.
202.12(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.
202.12(2)(L)3. 3. Copies of any federal or state tax exemption determination letters received by the charitable organization.
202.12(2)(m) (m) Any other information required by the department.
202.12(3) (3)Annual financial report; audit requirement.
202.12(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 12 months after the end of that fiscal year and shall include all of the following:
202.12(3)(a)1. 1. A balance sheet.
202.12(3)(a)2. 2. A statement of support, revenue, expenses, and changes in fund balance.
202.12(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.
202.12(3)(a)4. 4. Other financial information that the department requires.
202.12(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 par. (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 par. (a) to a charitable organization that satisfies those criteria.
202.12(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 par. (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.
202.12(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 par. (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.
202.12(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.
202.12(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.
202.12(5) (5)Exemptions from registration.
202.12(5)(a)(a) The following are not required to register under sub. (1):
202.12(5)(a)1. 1. A person that is exempt from filing a federal annual information return under section 6033 (a) (3) (A) (i) and (iii) and (C) (i) of the Internal Revenue Code.
202.12(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 s. 11.02.
202.12(5)(a)3. 3. Except as provided in par. (b) and in rules promulgated under sub. (8), a charitable organization that 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.
202.12(5)(a)3m. 3m. A fraternal, civic, benevolent, patriotic, or social organization that solicits contributions solely from its membership.
202.12(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.
202.12(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 that solicit contributions only from its students and their families, alumni, faculty, trustees, corporations, foundations, and patients.
202.12(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.
202.12(5)(a)7. 7. A state agency, as defined in s. 20.001 (1), or a local governmental unit, as defined in s. 605.01 (1).
202.12(5)(a)8. 8. A private school, as defined in s. 118.165.
202.12(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).
202.12(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.
202.12(7) (7)Contracts.
202.12(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 par. (c). Requirements for the contract are specified in s. 202.13 (3).
202.12(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 s. 202.14 (4).
202.12(7)(c) (c) Paragraph (a) does not apply if the fund-raising counsel is exempt under s. 202.13 (6) from contracting in writing with the charitable organization.
202.12(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.
202.12 History History: 1991 a. 278; 1995 a. 27, 277; 2007 a. 20, 213; 2013 a. 20 s. 2209; Stats 2013 s. 202.12.
202.12 Cross-reference Cross-reference: See also ch. DFI-Bkg 60, Wis. adm. code.
202.12 Annotation Complying With the Charitable Solicitations Act. Sweet & Petershack. Wis. Law. Oct. 1993.
202.13 202.13 Regulation of fund-raising counsel.
202.13(1) (1) Registration requirement.
202.13(1)(a)(a) Except as provided in sub. (6), no fund-raising counsel may at any time have custody of contributions from a solicitation for a charitable organization that is required to be registered under s. 202.12 (1) unless the fund-raising counsel is registered with the department under this subsection.
202.13(1)(b) (b) The department shall promptly register a fund-raising counsel that does all of the following:
202.13(1)(b)1. 1. Submits to the department an application for registration on a form provided by the department.
202.13(1)(b)2. 2. Files with the department a bond that is approved under sub. (2).
202.13(1)(b)3. 3. Pays to the department the registration fee determined by the department under s. 202.08, except that no registration fee is required under this subdivision for an individual who is eligible for the veterans fee waiver program under s. 45.44.
202.13(1)(c) (c) The department shall issue a certificate of registration to each fund-raising counsel that is registered under this subsection. Renewal applications shall be submitted to the department, in a form and manner prescribed by the department, by September 1 of each even-numbered year and shall include the renewal fee determined by the department under s. 202.08 and evidence satisfactory to the department that the fund-raising counsel maintains a bond that is approved under sub. (2).
202.13(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 fund-raising counsel of any deficiencies in the application, bond or fee payment.
202.13(2) (2)Bond. At the time of applying for registration under sub. (1), the fund-raising counsel shall file with and have approved by the department a bond, in which the fund-raising counsel is the principal obligor, in the sum of $20,000, with one or more responsible sureties whose liability in the aggregate as sureties at least equals that sum. The fund-raising counsel shall maintain the bond in effect as long as the registration is in effect. The bond, which may be in the form of a rider to a larger blanket liability bond, shall run to the state and to any person who may have a cause of action against the principal obligor of the bond for any liabilities resulting from the obligor's conduct of any activities as a fund-raising counsel or arising out of a violation of this subchapter or the rules promulgated under this subchapter.
202.13(3) (3)Contract. Except as provided in sub. (6), before a fund-raising counsel performs any material services for a charitable organization that is required to be registered under s. 202.12 (1), the charitable organization and the fund-raising counsel shall contract in writing, and the fund-raising counsel shall file the contract with the department. The contract shall contain information that will enable the department to identify the services that the fund-raising counsel is to provide, including whether the fund-raising counsel will at any time have custody of contributions.
202.13(4) (4)Accounts; deposits; record keeping.
202.13(4)(a)(a) Within 90 days after services under a contract required under sub. (3) are completed, and on the anniversary of the signing of a contract lasting more than one year, the fund-raising counsel shall account in writing to the charitable organization with which the fund-raising counsel has contracted for all contributions received and expenses incurred under the contract. The charitable organization shall keep the accounting for at least 3 years after the date on which services under the contract are completed and make it available to the department upon request.
202.13(4)(b) (b) The fund-raising counsel shall deposit, in its entirety, a contribution of money received by the fund-raising counsel in an account at a financial institution within 5 days after its receipt. The account shall be in the name of the charitable organization with which the fund-raising counsel has contracted. The charitable organization shall have sole control of all withdrawals from the account.
202.13(4)(c) (c) The fund-raising counsel shall keep for the duration of a contract, and for not less than 3 years after its completion, all of the following:
202.13(4)(c)1. 1. A record of all contributions at any time in the custody of the fund-raising counsel, including the name and address of each contributor and the date and amount of the contribution.
202.13(4)(c)2. 2. A record of the location and account number of each financial institution account in which the fund-raising counsel deposits contributions.
202.13(5) (5)Department disclosure. The department shall not disclose information under sub. (4) (c) 1. except to the extent necessary for investigative or law enforcement purposes and except that the department may, if requested under s. 49.22 (2m), disclose information regarding the name, address, or employer of or financial information related to an individual to the department of children and families or a county child support agency under s. 59.53 (5).
202.13(6) (6)Exceptions. This section does not apply to a fund-raising counsel who does not intend to earn more than $1,000 per year as a fund-raising counsel, except that a fund-raising counsel who does not intend to earn more than $1,000 but does earn more than $1,000 in a year shall, beginning 30 days after actually earning more than $1,000 in a year, comply with sub. (3) and, if the fund-raising counsel at any time has custody of contributions for a charitable organization that is required to be registered under s. 202.12 (1), register under sub. (1).
202.13 History History: 1991 a. 278; 1995 a. 27; 1997 a. 191; 2007 a. 20; 2013 a. 20 s. 2210; Stats. 2013 s. 202.13.
202.14 202.14 Regulation of professional fund-raisers.
202.14(1)(1) Registration requirement.
202.14(1)(a)(a) No professional fund-raiser may solicit in this state for a charitable organization that is required to be registered under s. 202.12 (1) unless the professional fund-raiser is registered under this subsection.
202.14(1)(b) (b) The department shall promptly register a professional fund-raiser that does all of the following:
202.14(1)(b)1. 1. Submits to the department an application for registration on a form provided by the department.
202.14(1)(b)2. 2. Files with the department a bond that is approved under sub. (2).
202.14(1)(b)3. 3. Pays the registration fee determined by the department under s. 202.08, except that no registration fee is required under this subdivision for an individual who is eligible for the veterans fee waiver program under s. 45.44.
202.14(1)(c) (c) The department shall issue a certificate of registration to each professional fund-raiser that is registered under this subsection. Renewal applications shall be submitted to the department, in a form and manner prescribed by the department, by September 1 of each even-numbered year and shall include the renewal fee determined by the department under s. 202.08 and evidence satisfactory to the department that the professional fund-raiser maintains a bond that is approved under sub. (2).
202.14(1)(d) (d) Upon the department's review of an application for registration or for renewal of a registration under this subsection, the department shall notify the professional fund-raiser of any deficiencies in the application, bond, or fee payment.
202.14(2) (2)Bond. At the time of applying for registration under sub. (1), a professional fund-raiser shall file with and have approved by the department a bond, in which the professional fund-raiser is the principal obligor, in the sum of $20,000, with one or more responsible sureties whose liability in the aggregate as sureties at least equals that sum. If a professional fund-raiser does not at any time have custody of any contributions, the bond shall be in the sum of $5,000. The professional fund-raiser shall maintain the bond in effect as long as the registration is in effect. The bond, which may be in the form of a rider to a larger blanket liability bond, shall run to the state and to any person who may have a cause of action against the principal obligor of the bond for any liabilities resulting from the obligor's conduct of any activities as a professional fund-raiser or arising out of a violation of this subchapter or the rules promulgated under this subchapter.
202.14(3) (3)Solicitation notice. Before performing services under a contract with a charitable organization that is required to be registered under s. 202.12 (1), a professional fund-raiser shall file with the department a completed solicitation notice in the form and manner prescribed by the department. The charitable organization on whose behalf the professional fund-raiser is acting shall file with the department a written confirmation that the solicitation notice and any accompanying material are true and complete to the best of its knowledge. The solicitation notice shall include all of the following:
202.14(3)(a) (a) A copy of the contract described in sub. (4).
202.14(3)(b) (b) The projected period during which the soliciting will take place.
202.14(3)(c) (c) The location and telephone number from which the soliciting will be conducted.
202.14(3)(d) (d) The name and residence address of each person responsible for directing and supervising the conduct of services under the contract described in sub. (4).
202.14(3)(e) (e) A statement of whether the professional fund-raiser will at any time have custody of contributions.
202.14(3)(f) (f) A full and fair description of the charitable purpose for which solicitations will be made.
202.14(4) (4)Contract.
202.14(4)(a)(a) A professional fund-raiser and a charitable organization that is required to be registered under s. 202.12 (1) shall enter into a written contract that clearly states the respective obligations of the professional fund-raiser and the charitable organization and states the amount of gross revenue, raised under the contract, that the charitable organization will receive. The amount of the gross revenue that the charitable organization will receive shall be expressed as a fixed percentage of the gross revenue or as an estimated percentage of the gross revenue, as provided in pars. (b) to (d).
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2011-12 Wisconsin Statutes updated through 2013 Wis. Act 380 and all Supreme Court Orders entered before Oct. 4, 2014. Published and certified under s. 35.18. Changes effective after Oct. 4, 2014 are designated by NOTES. (Published 10-4-14)