Nonprofit Organizations and Government Units - Certificate of Exempt Status

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of January 31, 2024: secs. 73.03, 73.035, 77.51, 77.52, 77.53, 77.54 and 77.60, Wis. Stats., and sec. 77.54, Wis. Stats. (2013), secs. Tax 11.002, 11.05, 11.14 and 11.35, Wis. Adm. Code, and 26 U.S. Code § 501.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

​​Contact Us

MS 3-80
Wisconsin Department of Revenue​
Tax Operations Bureau
PO Box 8902
Madison, WI 53708-8902
Phone: (608) 266-2776
Fax: (608) ​267-1030

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100089

January 31, 2024