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: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
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: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$20

Due: ACCESS PREMIUM DATA
Law:

Michigan Code § 450.2911

Penalties: ACCESS PREMIUM DATA
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: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$20

Due: ACCESS PREMIUM DATA
Law:

Michigan Code § 450.2911

Penalties: ACCESS PREMIUM DATA
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

Foreign Qualification is Prerequisite: ACCESS PREMIUM DATA
Registered Agent (Special Agency) Required? ACCESS PREMIUM DATA

One-Time Exemption Registration

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$0

Notes:

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

Initial Registration

Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
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: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$0

Due: ACCESS PREMIUM DATA
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: ACCESS PREMIUM DATA
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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