Wisconsin Legislative Council
ACT MEMO
One Ea st Ma in Stre e t, Suite 401 • Ma dison, W I 53703 • (608) 266-1304 • le g.council@le gis.wisconsin.gov • http://www.le gis.wisconsin.gov/lc
Prepared by: Steve McCarthy, Senior Staff Attorney March 25, 2024
2023 Wisconsin Act 178
[2023 Senate Bill 318]
Receipt of Anatomical Gifts by
Certain Search and Rescue
Organizations
2023 WISCONSIN ACT 178
2023 Wisconsin Act 178 adds a search and rescue organization or recovery team that uses human
remains detection canines with the authorization of a law enforcement agency to the list of entities to
which an anatomical gift may be made.
The act specifies that the search and rescue organization or recovery team must be described in s. 501
(c) (3) of the Internal Revenue Code, and must be exempt from federal taxation under s. 501 (a) of the
Internal Revenue Code.
Effective date: March 24, 2024
For a full history of the bill, visit the Legislature’s bill history page.
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