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.
Agency: | Internal Revenue Service (IRS) |
Form: | |
Instructions: | See Form 990 Thresholds to determine which form to file. Then see Current Form 990 Series for instructions. |
Due: | By the 15th day of the 5th 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. |
Agency: | Michigan Department of Attorney General - Consumer Protection - Charitable Trust Section |
Law: | |
Foreign Qualification is Prerequisite: | No |
Registered Agent (Special Agency) Required? | Yes |
Exemption Eligible Organizations: | Organizations exempt under both the Charitable Organizations and Solicitations Act (COSA) and the Supervision of Trustees for Charitable Purposes Act (STCPA):
Organizations exempt under COSA:
Organizations exempt under STCPA:
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Form: | |
Filing Method: | Mail or email to ct_email@mi.gov, or online |
Agency Fee: | $0 |
Law: | |
Notes: | Exemptions do not expire as long as the organization continues to qualify under the exemption criteria. |
Form: | |
Filing Method: | Mail, email to ct_email@michigan.gov, or online. |
Agency Fee: | $0 |
Turnaround: | 4-6 weeks |
Original Ink: | Not Required |
Notarization Required?: | Not Required |
Notes: |
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Before you Apply: | Domestic Applicants:
Foreign Applicants:
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How to Apply: | Domestic Applicants:
Foreign Applicants:
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Required Attachments: |
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Form: | |
Filing Method: | Mail, email to ct_email@michigan.gov, or online. |
Agency Fee: | $0 |
Due: |
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Due Date Extension: | Due dates can be extended for 5 months beyond the original due date by emailing ct_email@michigan.gov with an explanation of your request for extension. |
Original Ink: | Not Required |
Notarization Required?: | Not Required |
Required Attachments: |
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Not required
Formal reinstatement is not required. Charities wishing to renew a lapsed registration should submit a renewal filing for their most recent fiscal year and provide copies of any changes to organizing documents, bylaws, IRS determination letter(s), or charitable purposes since the last submission.
Form: | |
Agency Fee: | $0 |
Notes: | Fiscal year can be changed during the standard renewal process. |
Filing Method: | Mail or email to ct_email@michigan.gov |
Agency Fee: | $0 |
Notes: | To close out your registration, submit a letter indicating the organization will no longer accept contributions from Michigan sources (including via internet). The process may be different for organizations that hold assets in Michigan. |
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.
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