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How to Start a Nonprofit in Michigan: Registration, Filings, and Annual Reports
From incorporation to annual filings—your step-by-step guide to staying compliant.
Every state has its own requirements for forming and maintaining a nonprofit. In Michigan, the process includes initial registration, tax-exempt applications, and recurring annual filings. Understanding these steps upfront helps ensure your organization remains compliant and in good standing.
Understanding the Basics
Before focusing on Michigan-specific filings, every nonprofit must complete a few foundational steps. These ensure your organization is legally recognized, properly structured, and positioned to apply for tax-exempt status.
Name your organization
In Michigan, you don’t apply for a nonprofit name separately unless you want to reserve it in advance. The official registration of your nonprofit’s name takes place when you file the Form CSCL/CD-540, Articles of Incorporation, with the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division.
Choose your board of directors
Michigan nonprofits must have at least three directors. While state law doesn’t require specific officer titles, most nonprofits appoint a president, secretary, and treasurer. For 501(c)(3) status, the IRS also requires three unrelated directors. Officers may hold multiple roles if permitted by the bylaws.
Define your charitable purpose
Your purpose must align with IRS requirements for tax-exempt status—commonly charitable, educational, religious, or scientific. It must serve the public rather than private individuals or political interests. A clear purpose statement is essential for both incorporation and federal exemption applications.
Appoint a registered agent
A registered agent receives official communications, such as legal notices and government filings, on behalf of your nonprofit. This can be an individual or a business entity, but they must be based in Michigan or authorized to operate there.
How to register a nonprofit in the state of Michigan?
You’ll need to take the formal steps that establish your nonprofit as a recognized entity in Michigan:
File Articles of Incorporation with the Michigan Secretary of State
To legally establish a nonprofit corporation in Michigan, you must file the Articles of Incorporation Form CSCL/CD 502 with the Michigan Department of Licensing and Regulatory Affairs (LARA).
There is no specific deadline; however, the form should be filed before commencing legal operations or applying for tax exemption.
Filing Methods
- Online: Submit via the Michigan state portal.
- Mail: Send the completed form to the Secretary of State's office.
Michigan Department of Licensing and Regulatory Affairs
Corporations Division
P.O. Box 30057
Lansing, MI 48909
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
Articles of Incorporation |
No specific due date, file before starting the organization |
$35 |
Apply for an Employer Identification Number (EIN)
Nonprofit organizations are required to obtain an Employer Identification Number (EIN) from the IRS. This will serve as the organization's federal tax identification number and is essential for conducting legal and financial activities.
Although there is no specific deadline to apply, it is recommended to obtain an EIN as early as possible, as it is necessary for opening a bank account, applying for tax-exempt status, and filing required forms with the IRS.
| Form | Fee | Filing Method |
|---|---|---|
|
Form SS-4 (Application for Employer Identification Number (EIN)) |
Free |
Online via IRS EIN Assistant |
Hold your organizational meeting and adopt bylaws
After incorporation, your nonprofit must hold its initial organizational meeting to establish governance and ensure legal compliance. Make sure the following points are addressed during the meeting:
- Approve the bylaws - These outline how your nonprofit will operate (e.g., meetings, voting, officer roles).
- Elect governing bodies - Typically includes President, Secretary, and Treasurer.
- Adopt policies - Such as a conflict-of-interest policy, required for 501(c)(3) status.
- Authorize filings - Approve resolutions to apply for IRS and state tax exemptions.
Note: Document all decisions in meeting minutes, signed by the secretary.
How to apply for tax exemption and solicitation in Michigan?
To operate legally in Michigan, nonprofit organizations must meet both tax exemption and charitable solicitation requirements. Here's a streamlined process for applying for both:
Federal tax exemption
To obtain a state tax exemption, your nonprofit must first apply to the IRS. The required forms depend on the size and type of your organization:
- Form 1023: For Section 501(c)(3) organizations with gross receipts over $50,000 or total assets over $250,000.
- Form 1023-EZ: Also applies to Section 501(c)(3) organizations–typically smaller nonprofits with gross receipts of $50,000 or less and assets under $250,000.
- Form 1024 or 1024-A: Organizations seeking tax-exemption under IRS sections other than 501(c)(3).
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
IRS Form 1023 or 1023-EZ (For Section 501(c)(3) organizations) |
Within 27 months of forming the organization. |
Varies from $275 to $600 |
Online via Pay.gov |
|
IRS Form 1024 or 1024-A (For other organizations) |
State tax exemption
Once your nonprofit obtains federal tax-exempt status, it is automatically exempt from the Michigan state income tax. You do not need to file a separate application for income tax exemption.
Charitable Organization Registration
Initial Solicitation Form (Form CTS-01)
Before you can solicit donations in Michigan, you must register with the Department of the Attorney General, State of Michigan. This ensures your nonprofit complies with fundraising laws and is trustworthy to potential donors.
Form CTS-01 is used to register your organization as a charitable entity in Michigan. It collects information about your nonprofit’s finances, leadership, and charitable purpose.
Filing Methods
- Online: Submit through the Michigan Attorney General’s online portal.
- Mail: Send the completed form to the Office of the Michigan Attorney General.
Charitable Trust Section
PO Box 30214,
Lansing, MI 48909
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
Form CTS-01 (Initial Solicitation Form) |
Before starting any fundraising activities. |
No filing fee |
Mail and Online |
Renewal Solicitation Form (Form CTS-02)
After charitable registration, you must renew your nonprofit solicitation registration with the Michigan Department of the Attorney General.
Form CTS-02 is used to renew your organization’s charitable registration in Michigan.
Filing Methods
- Online: Submit through the Michigan Attorney General’s online portal.
- Mail: Send the completed form to the Office of the Michigan Attorney General.
Charitable Trust Section,
PO Box 30214,
Lansing, MI 48909
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
Form CTS-02 (Initial Solicitation Form) |
Before starting any fundraising activities. |
No filing fee |
Mail and Online |
Note: Form 990-N postcard filers are required to submit Form CTS-02 990N along with a copy of Form 990-N if available.
What are the annual tax filing requirements for nonprofits in Michigan?
Nonprofits in Michigan must comply with both federal and state filing requirements to maintain their tax-exempt status and remain in good standing. Here's an overview of the key filing obligations:
Federal tax filing (IRS)
Even though your nonprofit may be exempt from paying federal income taxes under Section 501(c)(3), it still has annual filing requirements with the IRS:
-
Forms: The organization must file 990 series forms annually to stay compliant.
- Form 990-N: For smaller organizations with gross receipts $50,000 or less.
- Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000.
- Form 990: For organizations with gross receipts ≥ $200,000 and total assets ≥ $500,000.
- Form 990-PF: For private foundations.
- Form 990-T: For organizations with any unrelated business income (UBI) of $1,000 or more.
- Due Date: The return is due on the 15th day of the 5th month after the fiscal year ends (for example, May 15 for a December 31 year-end).
- Filing Method: The IRS mandates e-filing for these forms.
Michigan State Tax Filing
Filing Form 990 with the IRS does not fulfill Michigan state requirements. In addition to the federal return, nonprofits must complete specific Michigan filings each year.
Form CSCL/CD-2000 with Attorney General
- Form CSCL/CD-2000 must be submitted annually to the Michigan Attorney General. The purpose of this form is to provide updated information about a nonprofit corporation’s resident agent and registered office, and to maintain the organization’s active status with the State of Michigan as required under Section 911 of the Michigan Nonprofit Corporation Act (MCL 450.2911).
- Due date Due on or before October 1 each year.
-
Filing Methods
- Online: Submit through the Michigan Attorney General’s online portal.
- Mail: Send the Michigan Attorney General
Michigan Department of Licensing and Regulatory Affairs
Corporations, Securities & Commercial Licensing Bureau
Corporations Division
P.O. Box 30054
Lansing, MI 48909
Unrelated Business Income
-
Form 4891
- If your nonprofit generates unrelated business taxable income (UBI) of $1,000 or more, you must also file Form 4891 with the Michigan Department of Treasury.
-
Due date
- Calendar year nonprofits: April 30 following the end of the tax year.
- Fiscal year nonprofits: Last day of the fourth month after the fiscal year end.
-
Filing Methods
- Online: Submit Form through the Michigan Department of Revenue’s online portal.
- Mail: Send the completed form 4891 to the Michigan Department of Revenue
If including a payment:
Michigan Department of Treasury
P.O. Box 30774
Lansing, MI 48909
If no payment is included:
Michigan Department of Treasury
P.O. Box 30783
Lansing, MI 48909
Ready to e-file the 990 Form with the IRS?
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Frequently Asked Questions
Do I need to register before soliciting donations?
Yes. Michigan law requires most nonprofits soliciting donations to register with the Attorney General’s Charitable Trust Section.
How often do I need to renew my charitable solicitation registration?
Annually. Registration expires 7 months after the end of your fiscal year.
Do Michigan nonprofits need a registered agent?
Yes. A registered (resident) agent with a physical Michigan address is required to receive legal notices and official correspondence on behalf of the nonprofit.
Are there exemptions from charitable solicitation registration?
Yes. Religious organizations, educational institutions, and nonprofits raising less than $25,000 annually (with no paid solicitors) may qualify for exemption.
Do I still need to file with Michigan if I filed IRS Form 990-N/990-EZ/990/990-PF?
Yes. Federal IRS filings do not replace Michigan’s annual report or charitable registration.