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.

1 File IRS Form 990
Local name: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 15th day of the 5th month following the end of the taxable year.  For most organizations, the tax year ends December 31st so the Form 990 is due May 15th.

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):

Local name:Annual Report
Agency:Michigan Department of Licensing and Regulatory Affairs (LARA) - 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.

State 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):

Local name:Annual Report
Agency:Michigan Department of Licensing and Regulatory Affairs (LARA) - 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.

State 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
Agency:Michigan Attorney General - Charitable Trust Section
Law:

Michigan Compiled Laws §400.271 through 400.292

Form:

Form CTS-02: Renewal Solicitation Registration Form

Filing method:

Mail or online.

State 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 31st, then the renewal is due by July 31st.

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

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