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Michigan

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Michigan Registration and Compliance

Welcome to the registration and compliance page for Michigan nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Michigan, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Michigan. To navigate to one of these sections, click on the appropriate link on the left of this page.

Our firm is also pleased to provide a complimentary compliance reminder service to remind you when your state and federal filings are coming due. To sign up for this service, click the “compliance reminder service” button to the left and complete our registration form.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

Initial Filings for Michigan Nonprofit Organizations

1. To Incorporate in Michigan

Submit Articles of Incorporation to:

Michigan Department of Licensing & Regulatory Affairs
Corporations, Securities & Commercial Licensing Bureau
Corporation Division
PO Box 30054
Lansing, MI 48909

Information: (517) 241-6470
Web Site: www.michigan.gov/dleg
Filing Fee: $20

Note: All incorporators must sign the Articles of Incorporation.

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

a. Submit Form 1023 (501(c)(3) organizations) or 1024 (other 501(c) organizations), Application for Recognition of Exemption to:

Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $850 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $850 ($400 if annual receipts will average not more than $10,000 in the first 4 years)

Note: Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.

b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)

Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024.
For more information about this filing, refer to the IRS website.

3. To Obtain Michigan Business Tax Exemption

501(c)(3) organizations are automatically exempt from the Michigan Business Tax. For more information contact:

Michigan Department of Treasury
Michigan Revenue Services
PO Box 30059
Lansing, MI 48909

Information: (517) 636-6925
Fax: (517) 636-4520
Web Site: www.michigan.gov/treasury

4. To Obtain Michigan Sales and Use Tax Exemptions

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:

Michigan Department of Treasury
Michigan Revenue Services
PO Box 30059
Lansing, MI 48909

Information: (517) 636-6925
Fax: (517) 636-4520
Web Site: www.michigan.gov/treasury

5. To Register with the Michigan Attorney General

Submit the Initial Solicitation Registration Form to:

Department of Attorney General
Charitable Trust Section
PO Box 30214
Lansing, MI 48909

Phone: (517) 373-1152
Web Site: www.michigan.gov/ag
Filing Fee: $0

Note: Some organizations may be exempt. Refer to the Solicitations Act for details.


Annual Filings for Michigan Nonprofit Organizations

1. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.

2. Michigan Attorney General

Form: Charitable Solicitation License Renewal
Due Date: 30 days prior to the expiration date, which is 7 months after end of fiscal year

Department of the Attorney General
Charitable Trust Section
PO Box 30214
Lansing, MI 48909

Phone: (517) 373-1152
Web Site: www.michigan.gov/ag
Filing Fee: $0

Note: Expiration date will be stated on the license sent to the organization by the Attorney General 6-7 months after the end of the organization's fiscal year.

3. Michigan Department of Licensing and Regulatory Affairs

Form: Annual Report
Due Date: October 1

Department of Licensing & Regulatory Affairs
Corporation Division
PO Box 30767
Lansing MI 48909

Information: (517) 241-6470
Web Site: http://www.michigan.gov/lara/
Filing Fee: $20

Note: This filing may be completed online at the FILEOnline website.


Michigan Employment Filings

If the organization will have employees, the following filing is required:

To Register with the Department of Treasury and Unemployment Insurance Agency

Register for business taxes through Michigan Treasury Online (MTO)

Michigan Department of Treasury
PO Box 30788
Lansing, MI 48909-8278

Phone: 517-636-6925
Fax: 517-636-4520
Web Site: www.michigan.gov/taxes/0,4676,7-238-43531---,00.html

Michigan Unemployment Insurance Agency
Tax Office
PO Box 8068
Royal Oak, MI 48068-8068

Phone: 313-456-2300
Web Site: www.michigan.gov/uia/0,1607,7-118-26898_27193---,00.html

Notes: This registration may also be completed in paper form by completing and filing the Registration for Michigan Taxes (Form 518) at the Department of Treasury's address above or by fax.

For more information regarding unemployment insurance taxes, refer to the Unemployment Insurance Agency's Employer Handbook.

Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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