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Michigan State Filing Requirements
Nonprofits in Michigan must comply with specific state requirements to maintain their good standing and tax-exempt status.
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) |
|---|---|---|---|
|
State Filing Requirements for Non-Profits
Nonprofit organizations in Michigan typically begin with incorporation at the state level. The Michigan Nonprofit Corporation Act (1982 PA 162) governs the formation and operation of nonprofit corporations in the state.
To establish a nonprofit corporation in Michigan, organizations must:
- File Articles of Incorporation
Submit Articles of Incorporation with the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division. This document establishes the nonprofit as a legal entity in Michigan. - Appoint a Registered Agent
Designate a registered agent with a physical address in Michigan who can receive legal documents on behalf of the organization. - Develop Bylaws
Create organizational bylaws that outline the nonprofit's governance structure, though these are not filed with the state. - Hold Initial Board Meeting
Conduct an initial meeting to appoint directors, adopt bylaws, and authorize pursuit of tax-exempt status. - Apply for Federal Tax Exemption
Submit Form 1023 or 1023-EZ to the Internal Revenue Service (IRS) to obtain 501(c)(3) or other tax-exempt status. - Register with the Attorney General
If the organization will solicit or receive charitable contributions in Michigan, it must register with the Michigan Attorney General's Charitable Trust Section before beginning solicitation activities.
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 |
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. Include required information: corporate name, purpose, registered agent, incorporators. 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. The registered agent must have a physical street address in Michigan.
3. Obtaining an EIN
After incorporating with the state, you will need to obtain an Employer Identification Number (EIN) from the IRS. You can apply for an EIN online through the IRS website.
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). There is currently no fee for this registration.
5. Applying for Federal Tax-Exempt Status
If your non-profit intends to be recognized as tax-exempt under section 501(c)(3) of the Internal Revenue Code, you will need to apply to the IRS. This typically involves filing Form 1023 or Form 1023-EZ, 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.
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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?
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