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Filing Thresholds & Requirements

Determine your organizations annual tax filing requirements.

Federal Filing Thresholds *

The Internal Revenue Service has developed certain thresholds based on total assets and gross receipts to assist an organization in determining its annual tax filing requirement.

2010 Tax Year and later (Filed in 2011 and later) Form to File
Gross receipts normally ≤ $50,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return 990-N
Gross receipts 990-EZ or 990
Gross receipts ≥ $200,000, or Total assets ≥ $500,000 990
Private foundation 990-PF

Wisconsin Reporting Requirements*

The Wisconsin Department of Regulation & Licensing has developed certain reporting forms to assist an organization in determining its annual state tax filing requirement.

All registered charitable organizations are required to submit an annual financial report to the Wisconsin Department of Regulation & Licensing within six months of its fiscal year-end. There are 3 different reporting forms.

Form # When to file this form
1943 The organization takes in less than $5,000 in contributions OR solicits only in the county in which the organization is located and takes in less than $50,000.
308 Form 308 can be submitted without a copy of the Form 990 and is lengthier than Form 1952 however the organization must attach a copy of their audited or reviewed financial statements to support the information disclosed on Form 308. The amounts reported on Form 308 must match the amounts reported in the Form 990.
1952 Form 1952 is the most commonly used form by filers. It is shorter than Form 308, however, the Form 990 and reviewed or audited financial statements are required to be attached to support the information disclosed on Form 1952. The amounts reported on Form 1952 must match the amounts reported in the Form 990.

*Source: IRS.gov

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