1. To Incorporate in Michigan

Submit Articles of Incorporation to:

2. To Obtain 501(c)(3) Tax-Exempt Status

Submit Form 1023, Application for Recognition of Exemption to:

3. To Obtain Michigan Single Business Tax Exemption

501(c)(3) organizations are automatically exempt from the Michigan Single Business Tax and need not file and SBT return. For more information contact:

4. To Obtain Michigan Sales & Use Tax Exemption

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:

5. 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:

b. 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: