Section Adm 30.05 - Requirements(1) TYPE OF ORGANIZATION. Only charitable organizations are eligible for approval.(2) UMBRELLA ORGANIZATION. Only charitable organizations that are members of an umbrella organization will be approved for a payroll deduction. Each umbrella organization must have as members at least 5 charitable organizations, each of whom must meet all of the requirements of this chapter. Any charitable organization may, under the provisions of this chapter and in conjunction with 4 other charitable organizations, form an umbrella organization.(3) FEDERAL EXEMPTION. Each charitable organization must submit a copy of the internal revenue service ruling indicating that it is an exempt organization under internal revenue code section 501 (c) (3). An advance ruling on its exempt status shall meet this requirement.(4) REGISTRATION AND REPORTING. Each charitable organization shall have registered as a charitable organization with the department of safety and professional services, unless specifically exempt from registration by state law, and shall have filed all required reports within any established time limits.(5) INTEGRITY OF OPERATIONS. Funds contributed to charitable organizations by state employees must be used for the announced purposes.(9) FINANCES. Each charitable organization shall obtain annually from an independent licensed certified public accountant, an audit opinion which indicates that financial statements have been prepared in accordance with generally accepted accounting principles applicable to the nature of the organization. The charitable organization must conduct its fiscal operations in accordance with a detailed annual budget which is prepared and approved at the beginning of each fiscal year by the board of directors. Prior authorization by the board of directors shall be required for any significant variation from the approved budget.(10) FUND RAISING PRACTICE. (a) The charitable organization's fund raising practice shall include the following safeguards: 1. Publicity and promotional activities shall be based upon the actual program and operations of the charitable organization.2. The charitable organization shall not sell or otherwise permit others to use lists of its contributors.4. There shall be no mailing of unordered tickets or merchandise with a request for money in return.(b) Except for the requirement of par. (a) 1., any of the requirements of this section may be waived by the secretary if the charitable organization is otherwise in compliance with this chapter and the charitable organization has presented a reasonable justification for a fund raising practice otherwise prohibited hereunder. (11) NONDISCRIMINATION. The charitable organization shall have a policy and procedure of nondiscrimination in regard to race, color, religion, national origin, disability, age, or sex applicable to persons served by the charitable organization, applicable to charitable organization staff employment, and applicable to membership on the charitable organization's governing board.(12) ANNUAL REPORTS. The charitable organization shall prepare an annual report available to the general public which includes a full description of the charitable organization's activities including types of solicitation for contributions, the names of its chief administrative personnel, and a full disclosure of the source and use of contributions. The charitable organization shall also prepare and make available to the general public an annual financial report which shall be certified by an independent certified public accountant.(13) SPECIAL REPORT. To determine compliance with this chapter and upon request, the charitable organization shall submit a special report giving such information as may be requested by the secretary.Wis. Admin. Code Department of Administration Adm 30.05
Cr. Register, March, 1980, No. 291, eff. 4-1-80; am. (2), (3), (5) and (13), r. (6) to (8), (10) (a) 3. and 5. and (14), Register, March, 1982, No. 315, eff. 4-1-82; am. (9), Register, July, 1986, No. 367, eff. 8-1-86; correction in sub. (4) made under s. 13.92(4) (b) 6, Stats., Register December 2011 No. 672.Amended by, CR 21-110: am. (11) Register June 2022 No. 798, eff. 7/1/2022