Under Wisconsin Statutes and federal case law, corporations, partnerships, and associations may make independent political disbursements related to elections for state or local office, subject to certain registration and reporting requirements, without being subject to all of the restrictions applicable to political committees and individuals.

This Guideline applies to for-profit and non-profit corporations, partnerships, and associations which are formed for non-political purposes (hereinafter referred to in this Guideline as Independent Disbursement Organizations). This Guideline does not apply to individuals or political committees. Independent Disbursement Organizations are permitted to accept contributions for, and make, independent political disbursements subject to the registration and reporting requirements described in this Guideline.