Wisconsin Statutes 187.40 – Definitions
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In this subchapter:
Terms Used In Wisconsin Statutes 187.40
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Following: when used by way of reference to any statute section, means the section next following that in which the reference is made. See Wisconsin Statutes 990.01
- Trustee: A person or institution holding and administering property in trust.
(1) “Director” means an individual who is serving as a trustee or director of a religious organization or an individual who is serving in a similar capacity in a religious organization.
(2) “Religious organization” means an association, conference, congregation, convention, committee or other entity that is organized and operated for a religious purpose and that is exempt from federal income tax under 26 U.S. Code § 501 (c) (3) or (d) and any subunit of such an association, conference, congregation, convention, committee or entity that is organized and operated for a religious purpose, except that “religious organization” does not include any of the following:
(a) A Roman Catholic church organized under s. 187.19.
(b) A nonstock corporation organized under ch. 181.
(3) “Officer” means an individual who is serving as a president, vice president, treasurer or secretary of a religious organization or who is serving in a similar office in a religious organization.