Michigan Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Michigan. If you are looking to form nonprofit in Michigan, please visit our Start Your Michigan Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Michigan. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

The 15 day of the 5 month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File Michigan Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for Michigan corporate income tax exemption.

More information: Michigan Department of Treasury
3 File Michigan Sales Tax Exemption Renewals

Not required



Michigan nonprofits are automatically exempt.

More information: Michigan Department of Treasury
4 File Michigan Annual Report

If the nonprofit was formed in Michigan (Domestic):

Agency:Michigan Department of Licensing and Regulatory Affairs (LARA) - Bureau of Corporations, Securities & Commercial Licensing - Corporations Division
Form:

A pre-printed annual report is mailed to the corporation’s resident agent at the registered office approximately three months prior to the due date. Online filing is available about 90 days before the report's due date. 

Filing method:

Mail, in-person, or online.

Agency fee:

$20

Due:

Annually by October 1 beginning the year following incorporation.

Law:

MCL 450.2911

Penalties:

If a corporation fails to submit their annual report or pay the related fee within two years of the due date of the report, the corporation automatically dissolves by operation of law.

Notes:
  • Anyone with authority may file.
  • Original signatures are not required.
  • If you file online, the filed report will appear on the website in ~1 hour.

If the nonprofit was formed outside of Michigan (Foreign):

Agency:Michigan Department of Licensing and Regulatory Affairs (LARA) - Bureau of Corporations, Securities & Commercial Licensing - Corporations Division
Form:

A pre-printed annual report is mailed to the corporation’s resident agent at the registered office approximately three months prior to the due date. Online filing is available about 90 days before the report's due date. 

Filing method:

Mail, in-person, or online.

Agency fee:

$20

Due:

Annually by October 1 beginning the year following initial authorization to conduct business in Michigan.

Law:

MCL 450.2911

Penalties:

If a foreign corporation fails to submit their annual report or pay the related fee within one year of the due date of the report, the corporation's certificate of authority is automatically revoked by operation of law.

5 Renew the Charitable Solicitation Registration

Michigan Charitable Solicitation Registration

Agency:Michigan Attorney General - Charitable Trust Section
Law:

Michigan Compiled Laws §400.271 through 400.292

One-Time Exemption Registration

Exemption Eligible Organizations:
  • Organizations which do not intend to solicit or receive and do not actually receive more than $25,000 in contributions during any 12 month period and do not employ professional fundraisers
  • Religious organizations
  • Michigan educational institutions
  • Veterans organizations
  • Appeals for individuals
  • PTAs
  • Advocacy or lobbying groups
  • Childcare providers
  • Service clubs
Form:

Form CTS-03: Request for Exemption

Filing method:

Mail or email to ct_email@mi.gov.

Agency fee:

$0

Notes:

Exemptions do not expire as long as the organization continues to qualify under the exemption criteria.

Initial Registration

Form:

Form CTS-01: Initial Solicitation Registration Form

Filing method:

Mail or online.

Agency fee:

$0

Notes:
  • Note the list of ~8 attachments that first-time registrants must include with the application. Larger organizations must attach financial statements / audit.
  • One principal officer or director must sign. Signatures need not be notarized.
  • Verify that the attorney general's office received the registration form by searching for the organization at www.michigan.gov/AGCharitySearch
  • Following review if your initial registration or exemption, the Attorney General may instruct your organization to complete additional forms.
  • Some Michigan counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Form:

Form CTS-02: Renewal Solicitation Registration Form

Filing method:

Mail or online.

Agency fee:

$0

Due:

Renewal is due annually 7 months after the close of your nonprofit's fiscal year. So if your fiscal calendar ends December 31, then the renewal is due by July 31.

Notes:
  • Note the list of ~5 attachments you must include with the application. Larger organiztaions must attach financial statements / audit.

Change of Fiscal Year

Form:

Form CTS-02: Renewal Solicitation Registration Form

Agency fee:

$0

Notes:

Fiscal year can be changed during the standard renewal process.

6Maintain a Michigan Registered Agent

Maintain a registered agent that has a street address in Michigan. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Okemos , MI to maintain compliance with the state requirement.


Nonprofit Compliance Solutions

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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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