Starting A Nonprofit Organization in Michigan

Welcome to the registration and compliance page for Michigan nonprofit organizations. Below you will find information on initial filings required when starting a 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.

NONPROFIT FORMATION

Starting a Nonprofit Organization in Michigan: Initial Filings

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 Form 1024 (for other 501(c) organizations) electronically at Pay.gov.

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $600 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $600

Notes: As of January 31, 2020, the IRS requires that Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, be completed and submitted online through Pay.gov. Applicants must have a Pay.gov account and payment of the user fee must be made electronically. There is a 90-day grace period during which the IRS will continue to accept paper versions of Form 1023. Learn more about IRS Form 1023.

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-A. 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 COMPLIANCE

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.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS' Modernized e-file Providers list.

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

Notes: Organizations with contributions exceeding $500,000 must file an audited financial statement.
If contributions are between $250,000 and $500,000 file reviewed or audited financials.
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 Online filing website.

EMPLOYMENT FILINGS

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

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: https://www.michigan.gov/uia/

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.

STATE STATUTES

Click here for Michigan state statute information.

MICHIGAN