Michigan Nonprofits - Registration, Tax Exemption, and Annual Report Filing Requirements
Michigan Nonprofits - A Guide to Registration and Tax Compliance
Understanding the guidelines and requirements set by the relevant state agency is essential for successfully establishing and operating a nonprofit organization.
Here, you can find how to start and register a nonprofit in Michigan, obtain tax-exempt status, understand the annual report filing requirements for nonprofits in the
state, and more.
| Requirements |
Registration
|
Annual Filing
|
||
|---|---|---|---|---|
| With the State of Michigan | With the Department of Attorney General | Charity Annual Renewal | Annual Report | |
Required Forms |
Article of Incorporation | Form CTS - 01 | Form CTS - 02 & Copy of IRS Form 990 Form CTS -02-990 N |
Form CSCL/CD-2000 |
Due Date |
Before establishing a Nonprofit entity |
Before soliciting any contributions within the state. | 1 year and 6 months after the end of the fiscal year. | Annually, before October 1 of each year. |
Filing Fee |
$20 | $0 | $0 | $20 |
Frequently Asked Questions
How to Start a Nonprofit in Michigan?
To start a nonprofit in the State of Michigan, you must follow these registration procedures.
Registration with the State (Articles of Incorporation):
To register your nonprofit in Michigan, you need to submit the organization's name and an Article of Incorporation to Michigan Licensing and Regulatory Affairs.
Typically, this submission should include the following information:
- Corporation Name, Place of Business, and Mailing Address.
- Purpose of Corporation.
- Name and Address of Registered Agent and Incorporator.
- Name and Address of Officer/Director.
In addition to the information above, you’ll need to pay the incorporation filing fee of $20.
Registration with the State of Michigan Department of Attorney General:
As per the Charitable Organizations and Solicitations Act (COSA), charitable organizations must submit Form CTS-01 to complete their initial solicitation registration before soliciting in the state for the first time.
How do you obtain tax-exempt status from the State of Michigan?
The nonprofits that meet any of the following criteria are automatically qualified as tax-exempt by the State of Michigan:
- Nonprofits that have qualified as tax-exempt organizations under the IRC sections 501(c)(3) and 501(c)(4).
- Nonprofits that are exempt under the statute.
- Nonprofits that obtained exemption from the Michigan Department of Treasury prior to June 1994.
The state doesn’t require these organizations to submit a separate application to qualify as an exempt organization.
What are the Annual Filing Requirements for Nonprofits in Michigan?
Annual Renewal:
In Michigan, charitable organizations are generally required to renew annually by submitting Form CTS-02 and attaching a copy of the IRS Form 990 along with the renewal form.
Note : Form 990-N postcard filers are required to submit Form CTS-02 990N along with a copy of Form 990-N if available.
Annual Report:
Michigan law requires nonprofits to file an annual report using Form CSCL/CD-2000 and pay a filing fee of $20.
When is the deadline for Charitable Organization Annual Renewal and Annual Report?
Annual Renewal:
The solicitation registration will expire 1 year and 7 months after the end of the fiscal year. The deadline to file a renewal of the registration is 30 days before the expiration date, i.e. 1 year and 6 months,
Annual Report:
The deadline to file the annual report with the state of Michigan is on or before October 1 each year, starting from the nonprofit organization's incorporation.
Are there any penalties for late filing of the annual report?
Annual Report:
Failure to file the annual report and related payments within two years of the due date results in the nonprofit corporation being automatically dissolved by operation of law.
To reinstate the corporation's existence, they must complete and submit reports for the preceding five years (or fewer, if applicable) where reports were not filed. They must pay an annual filing fee for each missed report, along with a penalty of $5 for each delinquent report.
How do I file an annual renewal form with the state of Michigan?
Annual Renewal Form CTS-02 can be filed by email, efile fax, or mail.
E-Mail: (Preferred by the state)
The form and required documents should be attached in PDF format and emailed to [email protected]. Also, include the AG number and legal name in the subject line (e.g., AG# 12345 YourCharityName 2022 Renewal).
E-File:
You can E-file the annual renewal Form CTS-02 on the Attorney General’s website
FAX:
You can FAX the renewal form to this FAX number: 517-241-7074
Mail:
You can also complete the annual renewal on paper and send it by mail to the address given below:
Charitable Trust Section,
PO Box 30214,
Lansing, MI 48909.
How do I file an annual report form with the state of Michigan?
Annual reports can be filed either electronically or on paper with the state of Michigan.
- You can file returns electronically through the online portal, https://taxapps.floridarevenue.com/Corporate/Login.aspx provided by the Michigan Department of Licensing and Regulatory Affairs
- You can also complete the annual report on paper with a filing fee of $20 and mail it to the address provided below:
Corporations, Securities & Commercial Licensing Bureau Corporations Division,
P.O. Box 30767,
Lansing MI 48909.