Chapter 180
A chapter 180 corporation cannot offer general trust services to the public, notwithstanding compliance with section 223.105, Stats. 78-153
Citizens Utility Board
The creation of a corporation, the Citizens Utility Board, under ch. 199, Stats., is constitutional. 69-153
The Citizens Utility Board, a body corporate and politic, legally dissolved and reorganized as a non-stock, non-profit corporation. 75-168
Company as employe service company
Strict compliance with all criteria in section 108.02(12m), Stats., and section 108.065 is required before a company will qualify as an employe service company and the employer for unemployment compensation purposes. 80-154
Credit unions
Organizations and associations eligible for credit union membership under sec. 186.05(1)(b), Stats., defined and discussed. 65-77
Dentistry
Restrictions on business corporations providing medical, legal and dental services discussed. 75-200
Drafting of Articles of Incorporation
The drafting of Articles of Incorporation, and other corporate documents to be filed with the Secretary of State constitutes the practice of law within the meaning of sec. 256.30(2), Stats. Any relaxation of this restriction is a question for the Wisconsin Supreme Court. 65-173
Employe service company
Strict compliance with all criteria in section 108.02(12m), Stats., and section 108.065 is required before a company will qualify as an employe service company and the employer for unemployment compensation purposes. 80-154
Filing fee
A foreign corporation filing application for a certificate of authority to transact business in this State is not entitled to any credit against the filing fee due under sec. 180.87(1)(i), Stats., even though some part or all of the capital of the newly applying corporation had generated the payment of fees by some other corporation which had previously employed such capital in this State. 63-535
Foreign corporations
Under sec. 180.833(1)(k), Stats., the Secretary of State may require that foreign corporations file appropriate information and statements, for the purpose of assisting him in determining the accuracy of their reports indicating the proportion of their capital employed in the State. However, the Secretary of State may not treat such information and statements as a public record. 62-261
Informal corporate action
Articles of Incorporation which purport to allow informal corporate action by written consent of less than all parties entitled to vote are clearly inconsistent with the provisions of sec. 180.91, Stats., and are prohibited by ch. 180, Stats. 62-240
Investment Board, Wisconsin
The State of Wisconsin Investment Board lacks the statutory authority to place one of its board members or an employe on the board of directors of a private corporation. 75-213
Leases
Wis. Const. art. VIII, sec. 7(2)(d), does not preclude the state from entering into a lease with a nonprofit corporation or other entity furnishing facilities for governmental functions unless there is an attempt to use the lease as part of a scheme for the State to acquire title to or the use of a facility without utilizing state general obligation bonding. 62-296
Non-profit
An organization qualifies as a medical education and research organization under section 448.08(5), Stats., if its dominant purpose and primary function is to provide medical education and conduct medical research and if it is otherwise a nonprofit organization. A parent and wholly-owned subsidiary corporation, together, may qualify as an organization. (Unpub.). 31-1986
Optometry
Restrictions on business corporations providing medical, legal and dental services discussed. 75-200
Parent corporation
Stock ownership of a subsidiary corporation by a parent corporation, considered alone, does not destroy the legal separate identities of the parent and subsidiary corporation. But the separateness of corporate identity will be disregarded if the subsidiary's policies, functions and actions are so controlled by the parent as to make the subsidiary a mere agent or instrument of the parent. Whether parent and subsidiary corporations violate section 445.12(6), Stats., which prohibits an operator of a funeral establishment from being connected with a cemetery, depends upon facts relating to the legal separateness of the parent and subsidiary corporations. The facts related are insufficient to conclude whether section 445.12(6) is violated. 78-5
Physicians and surgeons
Restrictions on business corporations providing medical, legal and dental services discussed. 75-200
Political contributions
The prohibition against corporate political contributions and disbursements in sec. 11.38, Stats., is broad and probably would bar, in most cases, purchases of advertising by a corporation in a political party publication. But the bar is not absolute and violations must be determined on a case-by-case basis. 65-10
The statutory prohibition against political contributions and disbursements by corporations or cooperatives in support of opposition to any referendum to be submitted to the voters, set forth in sec. 11.38(1)(a)1., Stats., is unconstitutional. To the extent spending for that purpose is now allowable under sec. 11.38(1)(a)1., Stats., it is fully subject to the requirements and limitations otherwise set forth in ch. 11, Stats., including those requiring registration and filing. 67-211
Wisconsin Administrative Code section ElBd 1.06, and the forms developed to effectuate that rule, EB-11 and EB-12, which require corporations and associations to register and twice yearly report their expenditures for the establishment and administration of a political fund and for solicitation of political contributions to such fund, improperly impose substantive requirements in addition to those reasonably within the intendment of sec. 11.38(1)(a)2., Stats., and are therefore unenforceable. 67-193
Real estate brokers
A corporation cannot be licensed as a real estate salesperson under ch. 452, Stats. (1979-80), or as revised by ch. 94, Laws of 1981. 71-38
Religion
Religious societies incorporated under ch. 187, Stats., are "persons" within the meaning of the Relocation Assistance Act and are entitled to the benefits of such Act if they otherwise qualify. 63-578
Separate corporate entities
Stock ownership of a subsidiary corporation by a parent corporation, considered alone, does not destroy the legal separate identities of the parent and subsidiary corporation. But the separateness of corporate identity will be disregarded if the subsidiary's policies, functions and actions are so controlled by the parent as to make the subsidiary a mere agent or instrument of the parent. Whether parent and subsidiary corporations violate section 445.12(6), Stats., which prohibits an operator of a funeral establishment from being connected with a cemetery, depends upon facts relating to the legal separateness of the parent and subsidiary corporations. The facts related are insufficient to conclude whether section 445.12(6) is violated. 78-5
Service corporation directors
A service corporation incorporated under section 180.99, Stats., by persons all licensed in the same profession may not have persons on the board of directors who do not have the same license as the original incorporators. (Unpub.). 45-1985
Tax exempt status
Standards for determining whether a nonprofit corporation qualifies for tax exempt status as a retirement home under sec. 70.11(4), Stats., discussed. 66-232
Temporary help service company
Strict compliance with all criteria in section 108.02(12m), Stats., and section 108.065 is required before a company will qualify as an employe service company and the employer for unemployment compensation purposes. 80-154
Trust services
A chapter 180 corporation cannot offer general trust services to the public, notwithstanding compliance with section 223.105, Stats. 78-153
Veterans Affairs, Department of
The Department of Veterans Affairs does not have express or implied authority under the provisions contained in chapter 45, Stats., to permit the Department to utilize employe time and resources to assist in the establishment and operation of a charitable nonstock, nonprofit corporation which would provide assistance to veterans and their dependents and survivors. (Unpub.). 37-1985
Wisconsin Credit Union Share Insurance Corporation
The Wisconsin Credit Union Share Insurance Corporation does not have authority unilaterally to regulate the credit union industry of this State. 64-7
Wisconsin Higher Education Corporation
The Wisconsin Higher Education Corporation may provide administrative services to lenders, charge a reasonable fee, and may transfer any excess funds it receives from such fees to the appropriations of the Higher Educational Aids Board, or the State. (Unpub.). 3-1977
The Legislature may impose certain controls on public purpose corporations, including the Wisconsin Higher Education Corporation, without violating article IV, sections 31 and 32 of the Wisconsin Constitution or the State's covenants with student loan revenue obligation bondholders. 74-169
Wisconsin Physicians Service
Commissioner of Insurance may not permit WPS, a nonprofit plan, to be organized into a stock insurance company under ch. 611. Sections 148.01(1), 148.01(3), 148.03, 148.03(1), 148.03(2), 200.26(4), 201.045, 204.31(3m), and 611.71 through 611.78, Stats., discussed. 63-48
