Michigan State Filing Requirements

Nonprofits in Michigan must comply with specific state requirements to maintain their good standing and tax-exempt status.

E-File Now

Required Non-profit Forms

Non-profits in Michigan are required to complete several forms as part of their compliance obligations.

Michigan Department of Licensing and Regulatory Affairs (LARA) Forms	Michigan Attorney General's Charitable Trust Section Forms	Department of Revenue Forms	Federal Forms (Required for State Compliance)
Articles of Incorporation for Nonprofit Corporations Certificate of Amendment Annual Report for Nonprofit Corporations – Online filing Filing information	CTS-01 Initial Solicitation Form CTS-02 Renewal Solicitation Form CTS-03 Request for Exemption Form CTS-04 Dissolution Questionnaire Form	Form 3372 - Michigan Sales and Use Tax Certificate of Exemption Form 5241 - Michigan Business Tax Nonprofit Housing Exemption (Form 4583)	Form 1023 (Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code): For most charitable organizations Form 1024 (Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code): For other types of nonprofits. Form 990 (Return of Organization Exempt From Income Tax): Annual information return for tax-exempt organizations.

State Filing Requirements for Non-Profits

Nonprofits in Michigan are governed by the Michigan Nonprofit Corporation Act (1982 PA 162). To establish a nonprofit, organizations must:

File Articles of Incorporation with the Michigan Department of Licensing and Regulatory Affairs (LARA)
Appoint a Registered Agent with a Michigan address.
Create Bylaws outlining governance (not filed with the state).
Hold an Initial Board Meeting to appoint directors, adopt bylaws, and authorize tax-exempt filing.
Apply for Federal Tax Exemption by submitting IRS Form 1023 or 1023-EZ.
Register with the Attorney General before soliciting charitable contributions.

Note: Federal 501(c)(3) status does not automatically provide Michigan state tax exemptions or registration compliance.

State Filing Requirements for Non-Profits

Tax Exemption Requirements

To maintain tax-exempt status in Michigan, organizations must:

Must first be recognized as tax-exempt by the IRS with federal 501(c)(3) Status:
Apply Sales Tax Exemption Application (Form 3372) to the Michigan Department of Treasury for sales tax exemption.
File Form 990 with the IRS and any required state-level filings
Apply with the local assessing unit (city/township) following their specific procedures. The property must be owned and occupied by the organization and used for exempt purposes.
Michigan does not require state pre-approval for sales tax exemptions; organizations present the certificate directly to vendors.

Filing Deadlines for Non-Profit Forms

Adhering to filing deadlines is essential to avoid penalties and maintain compliance.

Below are the key deadlines for non-profit filings in Michigan:

Michigan Department of Licensing and Regulatory Affairs (LARA) Forms Deadlines
Articles of Incorporation for Nonprofit Corporations	Upon establishing the nonprofit
Annual Report for Nonprofit Corporations (Form CSCL/CD-2000)	October 1 each year after incorporation

Attorney General's Charitable Trust Section Deadlines
CTS-01 Initial Solicitation Form	Due before soliciting or receiving contributions in Michigan
CTS-02 Renewal Solicitation Form	Due at least 30 days before expiration date (expiration occurs)
CTS-03 Request for Exemption Form	No specific deadline but must be approved before operating without registration.
CTS-04 Dissolution Questionnaire Form	When dissolving a charitable organization

Federal Deadlines
Form 990 Series	Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15
Form 1023/1023-EZ	Must be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation

E-file State Filing

Registration & Annual Filing (Non-Profits)

To operate legally as a non-profit in Michigan, organizations must file the Articles of Organization and pay the $20 filing fee.

Initial Registration

1. Nonprofit Corporation Registration

Start by filing the Articles of Incorporation with Michigan LARA and paying the incorporation fee. This formally creates the nonprofit as a legal entity in Michigan.

2. Appoint a Registered Agent

A registered agent is responsible for receiving legal and official notices on behalf of your organization.

3. Obtaining an EIN

After incorporating with the state, you will need to obtain an Employer Identification Number (EIN) from the IRS.

4. Charitable Solicitation Registration (Attorney General)

If the nonprofit intends to solicit donations from the public, register with the Charitable Trust Section of the Michigan Attorney General using the Initial Solicitation Form (CTS-01).

5. Applying for Federal Tax-Exempt Status

File IRS Form 1023 or 1023-EZ for federal tax exemption along with the required filing fee.

Annual Filing Requirements

1. Annual Corporate Filings

File your nonprofit annual report (Form CSCL/CD-2000) by October 1 each year with LARA to update organizational details like the address and officers.

2. Renew Charitable Solicitation License (if applicable)

Renew the license annually before it expires.

3. State Tax Exemptions

Apply separately for Michigan sales and use tax exemption using Form 3372 if applicable.

4. Filing IRS Form 990

Tax-exempt organizations must file the appropriate IRS Form 990 series return annually with the Internal Revenue Service. The deadline is generally the 15th day of the 5th month after the end of your fiscal year.

5. Keep Corporate Records

Maintain proper corporate records, meeting minutes, and financial records as required by Michigan nonprofit corporation law.

Why Choose TaxZerone?

TaxZerone is the trusted choice for employers seeking precise, efficient,
and compliant filing of tax and information returns.

E-File Now!

Frequently Asked Questions

1. Does Michigan nonprofit have to pay sales tax?

Non-profit entities engaged in retail sales of any kind are required to have a Sales Tax License, which must be filed with the Michigan Department of Treasury.

2. When is the Michigan nonprofit annual report due?

The annual report is due on or before October 1st of each year, beginning the year following the organization's incorporation.

3. What is the difference between incorporation and charitable solicitation licensing?

Incorporation establishes your organization as a legal entity, while charitable solicitation licensing permits you to solicit donations from the public.

4. Is it mandatory to file bylaws with the state of Michigan?

No, Michigan does not require nonprofits to file their bylaws with the Department of Licensing and Regulatory Affairs (LARA). However, having well-defined bylaws is crucial for good governance and is often required by the IRS when applying for federal tax-exempt status.

5. What happens if I miss a filing deadline?

Missing deadlines can result in penalties, late fees, or even revocation of your organization's licenses or tax-exempt status. It's crucial to track deadlines and file on time.

Sources and References

This resource guide is compiled from authoritative sources, including:

About TaxZerone®

TaxZerone® is an IRS-authorized e-file service provider that helps businesses and individuals file multiple IRS forms, such as excise, employment tax, extension, information returns, and tax-exempt forms, easily and securely.

Employment Tax Forms

Exempt Org. Forms

Information Returns

Extension Forms

Essential Forms

Excise Tax Forms

Business Tax Forms

Form 990 | 990-EZ | 990-PF

Form 990-T

Non-Profit State Filing

Michigan State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Why Choose TaxZerone?

TaxZerone is the trusted choice for employers seeking precise, efficient,
and compliant filing of tax and information returns.

Frequently Asked Questions

1. Does Michigan nonprofit have to pay sales tax?

2. When is the Michigan nonprofit annual report due?

3. What is the difference between incorporation and charitable solicitation licensing?

4. Is it mandatory to file bylaws with the state of Michigan?

5. What happens if I miss a filing deadline?

About TaxZerone®

Forms

Quick Links

Tools

Resources

Employment Tax Forms

Exempt Org. Forms

Information Returns

Extension Forms

Essential Forms

Excise Tax Forms

Business Tax Forms

Tools & Calculators

Contact & Support

Resources & Articles

Knowledge Center

Learning Hub

Form 990 | 990-EZ | 990-PF

Form 990-T

Non-Profit State Filing

Michigan State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Why Choose TaxZerone?

TaxZerone is the trusted choice for employers seeking precise, efficient, and compliant filing of tax and information returns.

Frequently Asked Questions

1. Does Michigan nonprofit have to pay sales tax?

2. When is the Michigan nonprofit annual report due?

3. What is the difference between incorporation and charitable solicitation licensing?

4. Is it mandatory to file bylaws with the state of Michigan?

5. What happens if I miss a filing deadline?

About TaxZerone®

Forms

Quick Links

Tools

Resources

TaxZerone is the trusted choice for employers seeking precise, efficient,
and compliant filing of tax and information returns.