INITIAL FILING REQUIREMENTS TO BECOME MICHIGAN NONPROFIT

  1. HOW TO INCORPORATE IN MICHIGAN STATE:
    • File the Articles of Incorporation
    • Send it to: Michigan Department of Licensing & Regulatory Affairs Corporations, Securities & Commercial Licensing Bureau Corporation Division P.O. Box 30054 Lansing, MI 48909
    • The filing fee is $20
    • For more information, go to the website: michigan.gov/dleg or call: (517) 241-6470
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    • Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    • For further information go to:www.irs.gov/charities or call (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN MICHIGAN STATE’S SALES AND USE TAX EXEMPTION:
    • 501(c) (3) organizations are automatically exempt from the Business Taxes.
    • For more information, go to the website: michigan.gov/treasury or call: (517) 636-6925
  4. HOW TO OBTAIN MICHIGAN STATE’S SALES AND USE TAX EXEMPTIONS:
    • 501(c) (3) organizations are automatically exempt from sales tax on purchases.
    • File a Certificate of Exemption Form 3372, together with a copy of the 501(c) (3) Determination Letter.
    • Send them to: Michigan Department of Treasury Michigan Revenue Services P.O. Box 30059 Lansing, MI 48909
    • For more information, go to the website: michigan.gov/treasury or call: (517) 636-6925
  5. HOW TO REGISTER WITH THE MICHIGAN STATE’S ATTORNEY GENERAL:
    • File the Initial Solicitation Registration Form
    • Send it to: Department of Attorney General Charitable Trust Section P.O. Box 30214 Lansing, MI 48909
    • There is no filing fee
    • Exempt from filing: Some organizations are exempt from filing this Form, for details, refer to the Solicitations Act.
    • For more information, go to the website: michigan.gov.ag or call: (517) 373-1152

ANNUAL FILING REQUIREMENTS TO MAINTAIN MICHIGAN NONPROFIT

  1. MICHIGAN STATE’S ATTORNEY GENERAL:
    • File Charitable Solicitation License Renewal Form
      1. Note that the due date is 30 days prior to the expiration date (7 months after the end of the fiscal year). The expiration date will be stated on the license 6-7 months after the end of the organization’s fiscal year.
    • Send it to: Department of the Attorney general Charitable Trust Section P.O. Box 30214 Lansing, MI 48909
    • There is no filing fee
    • For more information, go to the website: michigan,gov/ag or call: 9517) 373-1152
  2. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    •  Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    • There is no filing fee.
    • For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    • For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    • For Private Foundations: You are required to submit the Form 990-PF.
  3. MICHIGAN STATE’S DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS:
    • File the Annual Report Form
      1. Note that the due date is October 1st
    •  Send it to: Department of Licensing & Regulatory Affairs Corporation Division P.O. Box 30767 Lansing MI 48909
    • This filing can also be done online
    • The filing fee is $20
    • For more information, go to the website: michigan.gov.cos or call: (517) 241-6470