Nonprofit Law Resource Library
State-By-State Initial Compliance - Michigan
Initial Filings for Michigan Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Michigan
Submit Articles of Incorporation to:
State Department of Labor and Economic Growth
Bureau of Commercial Services
Corporation Division
7150 Harris Drive
PO Box 30054
Lansing, MI 48909 Information: (517) 373-1820
Fax: (517) 373-2129
Web Site: www.michigan.gov/dleg
Filing Fee: $20Note: All incorporators must sign the Articles of Incorporation. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.To Obtain Michigan Business Tax Exemption
501(c)(3) organizations are automatically exempt from the Michigan Business Tax. For more information contact:
Michigan Department of Treasury
Michigan Revenue Services
PO Box 30059
Lansing, MI 48909 Information: (517) 636-4700
Fax: (517) 636-4488
Web Site: www.michigan.gov/treasury
To Obtain Michigan Sales and Use Tax Exemptions
501(c)(3) organizations are automatically exempt from sales tax on purchases. To claim this exemption with each vendor, submit a Certificate of Exemption (form 3372), with a copy of the IRS 501(c)(3) determination letter. For more information contact:
Michigan Department of Treasury
Michigan Revenue Services
PO Box 30059
Lansing, MI 48909 Information: (517) 636-4700
Fax: (517) 636-4488
Web Site: www.michigan.gov/treasury
To Register with the Michigan Attorney General
a. If an organization solicits or receives contributions in Michigan that exceed $8,000, or if it compensates anyone for fund raising services, it must register with the Attorney General's office and obtain a charitable solicitation license from the Attorney General. To do so organizations must first submit the Initial Charitable Solicitation Questionnaire with Articles of Incorporation, Bylaws, IRS 501(c)(3) determination letter, and the most recent Form 990 (or other form of financial accounting if the organization has not filed a Form 990) to:
Department of Attorney General
Charitable Trust Section
PO Box 30214
Lansing, MI 48909 Phone: (517) 373-1152
Web Site: www.michigan.gov/ag
Filing Fee: $0b. If the Attorney General determines that a charitable solicitation license is required based upon the initial questionnaire, then the organization will need to submit an Application for License to Solicit Donations along with IRS Form 990 (even if organization is not required to file one with the IRS), a complete list of the board of directors with names and addresses, and potentially a review audit or full audit as detailed in the application to:
Department of Attorney General
Charitable Trust Section
PO Box 30214
Lansing, MI 48909 Phone: (517) 373-1152
Web Site: www.michigan.gov/ag
Filing Fee: $0
