Michigan

File Form CSCL/CD-502. Michigan incorporation creates a state-law nonprofit corporation but does not itself create federal 501(c)(3) recognition, Attorney General registration, or tax exemption.

Deadline

Before operating as a Michigan nonprofit corporation.

Fee

• $10 — Filing fee
• $10 — Franchise fee

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

One time

Applies to: An organization choosing the ordinary domestic nonprofit corporation form under 1982 PA 162.

• Ecclesiastical corporations use Form 503 and a separate statute; LLC and profit-corporation forms are not substitutes.

• CSCL/CD-502; MiBusiness Registry Portal.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 5 more ↗

State the corporate name, purposes, stock or nonstock basis, membership or directorship structure, resident agent and registered office, incorporator information, and any additional provisions.

Deadline

At formation.

Fee

$0 — Included in the $20 formation total

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

One time

Applies to: A new ordinary domestic nonprofit corporation.

• Educational corporations may have additional incorporator requirements; regulated activities need separate licenses.

• CSCL/CD-502.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 1 more ↗

Michigan corporate law generally permits a nonprofit board with one or more directors. The Articles or bylaws may require a larger board, and separate Attorney General charity-registration forms require additional officer and director information.

Deadline

At organization and continuously.

Applies to: An ordinary Michigan nonprofit corporation governed by a board.

• Current Attorney General solicitation-registration forms separately require at least three officer/director names and state a three-director requirement for Michigan organizations; those filing instructions do not change the general corporate minimum under MCL 450.1505.

• Articles, bylaws, and director roster.

Last verified: 2026-07-23

Official source: Michigan Legislature — Michigan Nonprofit Corporation Act, 1982 PA 162 ↗

The corporation must have a president, secretary, and treasurer, and may appoint a chair, vice presidents, and other officers under the bylaws or board resolutions.

Deadline

Promptly after formation and continuously.

Applies to: An ordinary Michigan nonprofit corporation.

• Ecclesiastical corporations may use titles and procedures consistent with their special statute and governing rules.

• Minutes; officer roster; bylaws.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 1 more ↗

One person may generally hold two or more Michigan nonprofit offices. However, that person cannot sign, acknowledge, or verify the same instrument in multiple capacities when Michigan law, the Articles, or the bylaws require two or more officers.

Deadline

At appointment and before executing any instrument requiring two or more officer capacities.

Applies to: A nonprofit appointing one person to multiple offices or executing an instrument for which Michigan law, the Articles, or the bylaws require two or more officers.

• The Articles or bylaws may restrict the combination of offices or impose additional signature requirements; banking, real-estate, regulated-program, and federal forms may also require separate signers.

• Bylaws, appointment resolutions, and the applicable transaction instrument.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 1 more ↗

Continuously maintain an eligible resident agent and a registered office in Michigan. The registered office is the official service location and is distinct from an operational principal office.

Deadline

At formation or qualification and continuously afterward.

Fee

• $5 — Form 520 change of registered office or resident agent
• $0 — Form 521 resident-agent resignation
• $5 — Form 522 appointment of successor agent

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Applies to: Every domestic nonprofit and authorized foreign nonprofit.

• The resident agent, registered office, mailing address, and principal office are separate data points.

• CSCL/CD-520, 521, 522.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 4 more ↗

File the corporate Annual Report each year by October 1, beginning in the calendar year after incorporation or foreign qualification. This LARA filing is separate from Attorney General charity renewal, federal Form 990, and Michigan tax returns.

Deadline

October 1 each year; first report in the year after incorporation or Certificate of Authority.

Fee

$20 — On-time current-year nonprofit Annual Report fee

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

Annual

Applies to: Every domestic nonprofit corporation and every authorized foreign nonprofit corporation.

• The Attorney General renewal cycle uses a different formula and filing.

• Nonprofit Annual Report, commonly identified as Form 2000 or current portal successor.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 5 more ↗

COSA registration applies to covered organizations that solicit or receive contributions in Michigan. File CTS-01 and required attachments. Corporate formation, foreign authority, and federal exemption do not replace this registration.

Deadline

Before covered solicitation or receipt of contributions; a complete filing becomes effective under the Attorney General process.

Fee

$0 — No state registration fee stated on the current form or agency page

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Applies to: A domestic or foreign charitable organization that solicits or receives contributions in Michigan and is not exempt.

• Statutory exemptions must be confirmed under CTS-03; pending, incomplete, and exempt statuses are distinct.

• CTS-01 Initial Solicitation Form.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 3 more ↗

The current CTS-02 states that registration expires one year and seven months after the end date of the financial report submitted with the last registration. Use the expiration date shown on the Attorney General confirmation rather than a universal December 31, anniversary, October 1, or Form 990 date.

Deadline

Renewal should be filed at least 30 days before the confirmation expiration date.

Fee

$0 — No renewal fee stated

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

Annual

Applies to: A registered charitable organization renewing under COSA.

• A fiscal-year change or startup period can change the formula; use the AG confirmation date.

• CTS-02 Renewal Solicitation Form.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 1 more ↗

MCL 206.625 generally exempts a federally tax-exempt person from Corporate Income Tax, subject to listed exceptions and tax on business income attributable to unrelated business activity. Michigan nonprofit incorporation alone does not establish the federal-exempt-person condition.

Deadline

Apply when federal exemption becomes effective and for each taxable year.

Filing agency

Michigan Department of Treasury (Treasury)

Frequency

Annual

Applies to: A nonprofit corporation or other entity that is federally tax exempt and within Michigan Corporate Income Tax jurisdiction.

• MCL 206.625 expressly lists exceptions including specified IRC classifications and unrelated-business income.

• IRS determination; Form 4891 when required.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 1 more ↗

Michigan does not issue a general nonprofit exemption number and Form 3372 is not an application. Give the seller a completed exemption certificate supported by qualifying federal evidence or a valid grandfathered Treasury exemption letter.

Deadline

Before or at the exempt purchase.

Fee

$0 — No state fee for Form 3372

Filing agency

Michigan Department of Treasury (Treasury)

Applies to: A qualifying nonprofit making a direct exempt-purpose purchase.

• The seller must retain documentation; the certificate is not a seller’s sales-tax license.

• Form 3372.

Last verified: 2026-07-23

Official sources: Michigan Department of Treasury and 2 more ↗

Register for a sales-tax license, collect and remit Michigan’s 6% tax, file assigned periodic returns and the annual return, and maintain records. Michigan does not impose a separate local sales tax.

Deadline

Before taxable retail sales begin; periodic returns follow assigned schedule.

Filing agency

Michigan Department of Treasury (Treasury)

Frequency

Annual

Applies to: A nonprofit selling taxable tangible personal property or taxable services in Michigan without a specific exemption.

• Purchase exemption does not exempt the organization’s own sales.

• MTO; sales-tax license; Form 5080 series or current returns.

Last verified: 2026-07-23

Official sources: Michigan Department of Treasury and 2 more ↗

MCL 211.7o exempts qualifying property owned and occupied by a nonprofit charitable institution and used solely for its incorporated purposes. Administration begins with the city or township assessor and is fact-intensive.

Deadline

Qualifying status is measured on the applicable tax day; submit the local request in time for assessment and Board of Review review.

Filing agency

Local city or township assessor (with Board of Review and Michigan Tax Tribunal)

Frequency

Annual

Applies to: A nonprofit charitable institution owning and occupying Michigan real or personal property for its charitable purposes.

• Federal 501(c)(3) status is evidence but not dispositive; ownership, occupation, actual use, and charitable character must be proven.

• Local assessor form or written request; no universal statewide ordinary charitable form confirmed.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 2 more ↗

Current CTS-02 requires reviewed or audited statements only when line F is greater than $325,000. Exactly $325,000 is not within that middle band; internally prepared statements may be accepted unless another rule or agency condition requires CPA work.

Deadline

With the renewal for the financial period.

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

Annual

Applies to: A registered charity whose CTS-02 line F is at or near $325,000.

• An Attorney General request, grant, contract, federal Single Audit, or other law can independently require an audit.

• CTS-02 Attachment B.

Last verified: 2026-07-23

Official source: Michigan Department of Attorney General, Charitable Trust Section — CTS-02 Renewal Solicitation Form, April 2026 ↗

Register for an unemployment employer account through MiUI. A 501(c)(3) nonprofit generally becomes subject under the special nonprofit coverage rule when it has four or more individuals in employment in each of 20 different weeks in a calendar year, subject to excluded services.

Deadline

When covered employment reaches the statutory test and before required quarterly reporting.

Filing agency

Michigan Unemployment Insurance Agency (Department of Labor and Economic Opportunity) (UIA)

Applies to: A nonprofit with covered Michigan employment that meets the applicable liability test.

• Church employees, ministers, students, volunteers, and other services may be excluded; the general $1,000/one-worker tests on standard guides are not a substitute for the special nonprofit rule.

• MiUI employer registration; UIA liability questionnaire.

Last verified: 2026-07-23

Official sources: Michigan Department of Labor and Economic Opportunity, Unemployment Insurance Agency and 3 more ↗

Coverage is generally required if the employer regularly employs three or more employees at one time, including part-time employees, or regularly employs one or more employees at least 35 hours per week for 13 weeks or longer during the preceding 52 weeks.

Deadline

Before or when either coverage test is met.

Filing agency

Michigan Workers' Disability Compensation Agency (Department of Labor and Economic Opportunity) (WDCA)

Applies to: A private nonprofit employer meeting Michigan’s Workers’ Disability Compensation Act coverage tests.

• Public, agricultural, domestic, and other employers have additional rules.

• Workers’ compensation policy; self-insurance approval.

Last verified: 2026-07-23

Official source: Michigan Department of Labor and Economic Opportunity, Workers' Disability Compensation Agency — Employer Insurance Requirements ↗

Form CSCL/CD-503 is a separate ecclesiastical Articles filing under 1931 PA 327. It asks for church or society location, resident agent, office, term, and ecclesiastical governance information and must not be merged with ordinary Form 502.

Deadline

At formation of an ecclesiastical corporation.

Fee

• $10 — Filing fee
• $10 — Franchise fee

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

One time

Applies to: A church or religious society choosing incorporation under the Michigan ecclesiastical-corporation statute.

• Federal church treatment, Michigan solicitation exemption, and property-tax treatment remain separate determinations.

• CSCL/CD-503; MiBusiness Registry Portal.

Last verified: 2026-07-23

Official sources: Michigan Department of Licensing and Regulatory Affairs, Corporations Division and 4 more ↗

State nonprofit incorporation, IRS recognition, Attorney General solicitation registration, charitable-trust registration, Corporate Income Tax treatment, sales/use tax exemption, and property-tax exemption are legally separate systems.

Deadline

Analyze each system before the related activity or tax claim.

Applies to: Every Michigan nonprofit corporation, including organizations intending to seek 501(c)(3) status.

• Some tax rules operate automatically by statute, while others require documentary proof or local adjudication.

• Form 502 or 503; IRS application; CTS forms; Treasury forms; local property-tax process.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 7 more ↗

Form 502 requires a nonstock corporation to state whether it is organized on a membership or directorship basis. In a membership corporation members generally vote on corporate action; in a directorship corporation the board determines corporate action and any members may be nonvoting.

Deadline

At formation and whenever the articles are amended.

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Applies to: An ordinary nonprofit forming under the Nonprofit Corporation Act.

• Ecclesiastical corporations and special-purpose entities may use different governance rules.

• CSCL/CD-502; bylaws.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 1 more ↗

Michigan permits Form 502 to describe a nonprofit as organized on a stock or nonstock basis. A stock corporation states authorized shares and classes; a nonstock corporation describes assets, financing, and membership or directorship structure.

Deadline

At formation.

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

One time

Applies to: An ordinary nonprofit corporation filing Form 502.

• Federal 501(c)(3) qualification imposes separate private-benefit and distribution limits; state permission to use shares does not establish federal eligibility.

• CSCL/CD-502.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 1 more ↗

Michigan law limits distributions and protects property committed to charitable purposes. Articles, donor restrictions, charitable-trust law, and Attorney General supervision may control transfers, mergers, conversions, and dissolution.

Deadline

Before accepting restrictions and before any distribution or fundamental transaction.

Applies to: A nonprofit organized for charitable purposes or holding donor-restricted, trust, or other charitable assets.

• A noncharitable nonprofit may have different Attorney General treatment, but federal exemption and specific gifts can independently restrict assets.

• Articles; gift instruments; CTS filings; transaction documents.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 3 more ↗

One or more persons may execute the articles. After effectiveness, incorporators or initial directors should adopt bylaws, elect directors and officers, authorize banking and tax filings, and complete other organizational action at a meeting or by permitted written action.

Deadline

At formation and promptly after effectiveness.

Fee

$0 — No separate state fee for internal organization

Frequency

One time

Applies to: A newly formed ordinary Michigan nonprofit corporation.

• An educational corporation may require at least three incorporators; ecclesiastical corporations follow their own form and statute.

• CSCL/CD-502; organizational minutes or consent.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 1 more ↗

The filing may specify a later effective date, but the date may not be more than 90 days after LARA receives the document.

Deadline

State the delayed date in the filing.

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

One time

Applies to: A filer that wants corporate existence to begin after LARA receives the articles.

• Delayed corporate effectiveness does not delay separate tax, licensing, or registration duties once activity begins.

• CSCL/CD-502 or 503.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 2 more ↗

Michigan offers 24-hour, same-day, two-hour, and one-hour expedited service for eligible filings, with different formation and existing-entity charges. Same-day requests must be received by 1 p.m.; two-hour requests by 3 p.m.; one-hour requests by 4 p.m., Eastern time. Confirm the portal-displayed timing on the filing date.

Deadline

Submit before the applicable daily cutoff with the document and fee.

Fee

• $50 — Formation/authority: 24-hour expedite
• $100 — Formation/authority: same-day expedite
• $500 — Formation/authority: two-hour expedite
• $1000 — Formation/authority: one-hour expedite
• $100 — Existing-entity 24-hour expedite (generally)
• $200 — Existing-entity same-day expedite (generally)

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

As needed

Applies to: A filer requesting faster processing of an eligible corporation document.

• Not every filing is eligible; expedited service does not cure defects.

• MiBusiness Registry; expedited-service request.

Last verified: 2026-07-23

Official sources: Michigan Department of Licensing and Regulatory Affairs, Corporations Division and 3 more ↗

Directors are natural persons and generally must be at least 18 unless a statutory youth-director provision or the governing documents lawfully permits otherwise. Michigan does not impose a general in-state residency requirement, but articles or bylaws may add qualifications.

Deadline

Before election or appointment and throughout service.

Applies to: Directors of an ordinary Michigan nonprofit.

• Regulated programs, grants, ecclesiastical rules, or governing documents may impose additional qualifications.

• Bylaws; minutes; director roster.

Last verified: 2026-07-23

Official source: Michigan Legislature — Michigan Nonprofit Corporation Act, 1982 PA 162 ↗

The articles or bylaws may set director terms and divide directors into classes for staggered service within statutory limits. If no special term is stated, statutory defaults apply.

Deadline

At bylaw adoption and before the affected election.

Applies to: A nonprofit choosing fixed, staggered, or classified director terms.

• Member-elected and board-elected seats may use different authorized procedures.

• Articles; bylaws; minutes.

Last verified: 2026-07-23

Official source: Michigan Legislature — Michigan Nonprofit Corporation Act, 1982 PA 162 ↗

Use the vacancy and removal rules applicable to the seat, including whether members, directors, or another authorized body elected the director and whether the governing documents require cause.

Deadline

When a vacancy arises or before removal action.

Frequency

Event triggered

Applies to: A corporation with a board vacancy or considering director removal.

• Judicial removal and ecclesiastical rules are separate; a resignation may create different effective timing.

• Minutes; written consent; notices.

Last verified: 2026-07-23

Official source: Michigan Legislature — Michigan Nonprofit Corporation Act, 1982 PA 162 ↗

Director compensation is not automatically prohibited, but it should be authorized under the articles, bylaws, or board authority, be reasonable, and comply with fiduciary, conflict, charitable-asset, and federal tax rules.

Deadline

Before approving or paying compensation.

Frequency

Event triggered

Applies to: A nonprofit considering compensation or expense reimbursement for directors.

• Volunteer-liability treatment and employee status can change when compensation is paid.

• Compensation policy; minutes; payroll records.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 1 more ↗

The initial board or incorporators should adopt bylaws governing meetings, elections, officers, committees, records, and other internal procedures. Bylaws are generally internal and are not routinely filed with LARA.

Deadline

Promptly after incorporation and before relying on internal procedures.

Fee

$0 — No state filing fee for internal bylaws

Frequency

One time

Applies to: Every ordinary Michigan nonprofit corporation.

• A bylaw cannot override the Act or articles; tax authorities, banks, grants, or the Attorney General may request a copy.

• Internal bylaws and resolutions.

Last verified: 2026-07-23

Official source: Michigan Legislature — Michigan Nonprofit Corporation Act, 1982 PA 162 ↗

Hold annual meetings at the time provided in the bylaws and special meetings when properly called. Follow statutory and governing-document rules for place, notice, record date, quorum, voting, and adjournment.

Deadline

Annual on the governing-document schedule; special meetings when triggered.

Frequency

Annual

Applies to: A membership corporation with voting members.

• A directorship or nonmember corporation does not use member approval unless its articles grant such rights.

• Meeting notices and minutes.

Last verified: 2026-07-23

Official source: Michigan Legislature — Michigan Nonprofit Corporation Act, 1982 PA 162 ↗

Michigan permits remote participation when the corporation can identify participants and enable simultaneous communication as required by the Act and governing documents. Remote participation counts as presence when the statutory conditions are satisfied.

Deadline

At each remote meeting.

Frequency

Event triggered

Applies to: Members, directors, or committees participating remotely.

• Member and board remote-meeting provisions may differ; regulated bodies may have additional open-meeting duties.

• Notices, minutes, platform records.

Last verified: 2026-07-23

Official source: Michigan Legislature — Michigan Nonprofit Corporation Act, 1982 PA 162 ↗

Member proxies and written consents are permitted only under the Act and the articles or bylaws. Preserve the authorization, scope, duration, signatures, and vote count.

Deadline

Before counting the proxy or written action.

Frequency

Event triggered

Applies to: A membership corporation taking member action by proxy or without a meeting.

• Board written action follows a separate rule and must not be modeled as member proxy voting.

• Proxy; written consent; vote tabulation.

Last verified: 2026-07-23

Official source: Michigan Legislature — Michigan Nonprofit Corporation Act, 1982 PA 162 ↗

Board action must comply with the Act and governing documents for meeting call, notice, waiver, quorum, voting, adjournment, and written action.

Deadline

Before and at each board action.

Frequency

Event triggered

Applies to: The board of directors of a Michigan nonprofit.

• The articles or bylaws may change statutory defaults only where the Act permits.

• Board records.

Last verified: 2026-07-23

Official source: Michigan Legislature — Michigan Nonprofit Corporation Act, 1982 PA 162 ↗

A board may create committees and delegate permitted authority, but committees cannot exercise powers reserved by statute to the full board, members, or another body, including specified fundamental transactions and governance changes.

Deadline

At committee creation and before each delegated action.

Frequency

Event triggered

Applies to: A board establishing executive or other committees.

• Advisory committees without board authority are distinct from statutory board committees.

• Committee charter; resolutions; minutes.

Last verified: 2026-07-23

Official source: Michigan Legislature — Michigan Nonprofit Corporation Act, 1982 PA 162 ↗

Maintain minutes, written actions, accounting records, member records where applicable, current governing documents, and officer/director information. Provide inspection to directors and qualifying members under the statutory purpose, notice, and scope rules.

Deadline

Continuously; respond to a proper demand under the statutory process.

Applies to: Michigan nonprofit corporations, directors, and members with statutory inspection rights.

• Attorney General, IRS, grant, and public-funding disclosure duties are separate from internal inspection rights.

• Corporate record book; accounting system; membership ledger.

Last verified: 2026-07-23

Official source: Michigan Legislature — Michigan Nonprofit Corporation Act, 1982 PA 162 ↗

Prepare financial information sufficient to show the corporation's condition and results and furnish statements as required by the Act, governing documents, member rights, or Attorney General registration.

Deadline

After fiscal-year end and upon a qualifying demand or filing deadline.

Frequency

Annual

Applies to: A nonprofit required to report to members or responding to an authorized request.

• The corporate duty is separate from the CTS-02 CPA review/audit thresholds and federal Form 990.

• Internal statements; IRS return; CTS renewal attachments.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 1 more ↗

Directors and officers must act in good faith, with the care an ordinarily prudent person would use, and in the corporation's best interests. Disclose conflicts, use disinterested approval where available, document fairness and comparability, and preserve recusals.

Deadline

At every decision and before a conflict transaction when practicable.

Frequency

Event triggered

Applies to: Directors and officers, especially when an insider has a financial or personal interest.

• Federal excess-benefit rules and grant conditions may be stricter.

• Conflict disclosure; minutes; supporting valuation.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 1 more ↗

Michigan restricts certain loans to directors or officers, permits indemnification and expense advancement under stated standards, and provides conditional volunteer protections. None is universal immunity; document statutory authority and insurance.

Deadline

Before a loan or advancement and when a claim arises.

Frequency

Event triggered

Applies to: A nonprofit considering insider loans, advances, indemnification, insurance, or relying on volunteer immunity.

• Willful misconduct, gross negligence, professional services, vehicle claims, compensation, and federal claims may fall outside protections.

• Resolutions; indemnification agreement; insurance policy.

Last verified: 2026-07-23

Official source: Michigan Legislature — Michigan Nonprofit Corporation Act, 1982 PA 162 ↗

The online Annual Report workflow generally opens June 15 for the October 1 due date. LARA sends email reminders about 90 days before the due date when an email is on the entity record, so maintain current contact information.

Deadline

Online filing opens June 15; report due October 1.

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

Annual

Applies to: A nonprofit preparing its annual LARA report.

• Portal opening and reminder delivery are operational practices; the legal due date remains October 1.

• MiBusiness Registry Annual Report workflow.

Last verified: 2026-07-23

Official sources: Michigan Department of Licensing and Regulatory Affairs, Corporations Division and 2 more ↗

Provide the resident agent and registered office, principal-office information, and current officers and directors required by the portal. The annual report can update listed report information but does not replace a charter amendment or every separate event filing.

Deadline

With each October 1 report and promptly when separate statutory filings are required.

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

Annual

Applies to: A domestic or foreign nonprofit filing the annual report.

• The report does not renew an assumed name, amend purposes, or cure all resident-agent defects automatically.

• MiBusiness Registry Annual Report; Forms 515 and 520 as applicable.

Last verified: 2026-07-23

Official sources: Michigan Department of Licensing and Regulatory Affairs, Corporations Division and 3 more ↗

A domestic nonprofit that neglects or refuses for two consecutive years to file reports or pay required fees is automatically dissolved. Current LARA guidance states that a foreign corporation faces the relevant revocation consequence after one year, subject to the separate statutory notice and revocation procedure.

Deadline

Automatic domestic dissolution after the second consecutive missed report year; foreign consequence after the one-year LARA period, with statutory notice and revocation procedure still applicable.

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Applies to: A nonprofit that misses Annual Reports or fees.

• The one-year LARA point for foreign corporations does not replace statutory notice requirements. Automatic dissolution or revocation is not voluntary dissolution and does not close Attorney General, tax, payroll, gaming, alcohol, or local accounts.

• MiBusiness Registry; renewal procedure.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 2 more ↗

Renew by filing reports for the last five years or any lesser number of years that were required and paying the fees for those years plus a $5 penalty for each delinquent report. Reports older than the five-year restoration window are not separately required by the stated formula.

Deadline

After automatic dissolution or revocation and before relying on restored status.

Fee

• $25 — Prior-year report fee (each)
• $5 — Penalty per delinquent report

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Applies to: A domestic nonprofit automatically dissolved under MCL 450.2922 or a foreign nonprofit whose Certificate of Authority was revoked.

• Form 525 addresses renewal after expiration of a stated corporate term and should not automatically be substituted for this annual-report restoration workflow.

• Corporate renewal/restoration workflow under MCL 450.2925.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 2 more ↗

Upon statutory renewal, corporate rights and authority are generally restored as provided by MCL 450.2925, including treatment of acts and contracts during dissolution. Renewal does not automatically reinstate separate tax, charity, payroll, insurance, gaming, alcohol, or local accounts.

Deadline

At renewal and before resuming regulated activity.

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Applies to: A nonprofit whose existence or authority is renewed after automatic dissolution or revocation.

• Name availability and resident-agent corrections may be required before renewal completes.

• MiBusiness Registry; agency-specific portals.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 6 more ↗

Form 540 reserves an available name for six months following the month in which the application is filed. Form 541 adopts an assumed name, Form 542 renews it, and Form 543 terminates it. Name filings do not create trademark rights or tax/charity approvals.

Deadline

Before formation or assumed-name use; a reservation lasts six months after the filing month, and assumed names must be renewed before their stated expiration.

Fee

• $10 — Form 540 name reservation
• $10 — Form 541 assumed-name adoption
• $10 — Form 542 assumed-name renewal
• $10 — Form 543 assumed-name termination

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

Event triggered

Applies to: A nonprofit reserving a name or operating under an assumed name.

• Local permits may separately request a trade name; nonprofit and ecclesiastical naming restrictions still apply.

• CSCL/CD-540, 541, 542, 543.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 3 more ↗

Use Form 511 for ordinary nonprofit restated Articles and Form 515 for an amendment. Obtain the member, director, or other approvals required by the corporation’s classification and governing documents.

Deadline

Before representing the change as effective.

Fee

$10 — Restated Articles (Form 511, generally)

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

Event triggered

Applies to: A nonprofit changing or consolidating its articles.

• Internal bylaw or officer changes do not require an article filing unless the articles themselves change.

• CSCL/CD-511; CSCL/CD-515.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 3 more ↗

Form 517 abandons an amendment under the statutory conditions; Form 518 corrects specified inaccuracies or defects. Neither substitutes for a substantive new amendment.

Deadline

Before the amendment becomes effective for abandonment; promptly after discovering a correctable defect.

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

Event triggered

Applies to: A corporation abandoning an approved but not effective amendment or correcting a filed document.

• Fundamental transactions and annual-report corrections may use different workflows.

• CSCL/CD-517; CSCL/CD-518.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 2 more ↗

The corporation files Form 520 for an entity-initiated change. A resident agent may resign on Form 521, and the corporation may appoint a successor on Form 522. Maintain uninterrupted service coverage.

Deadline

Promptly after a change or resignation and continuously.

Fee

• $5 — Form 520 change
• $0 — Form 521 resignation
• $5 — Form 522 appointment of successor

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

Event triggered

Applies to: A nonprofit whose resident agent or registered office changes, or whose agent resigns.

• Annual-report updates do not necessarily substitute for every separate agent filing.

• CSCL/CD-520, 521, 522.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 3 more ↗

Prepare a plan, obtain the approvals required for a membership or directorship corporation, protect restricted assets, and file the required certificate. LARA’s current fee schedule charges $50 for each domestic corporation involved, plus assumed-name charges when applicable.

Deadline

Before closing or filing the transaction.

Fee

• $50 — Merger/consolidation fee, per domestic corporation
• $10 — New assumed name, if applicable

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

Event triggered

Applies to: A nonprofit entering a merger or consolidation.

• Foreign law, federal tax rules, and Attorney General review may add conditions.

• Current nonprofit merger form or portal.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 2 more ↗

Obtain the board, member, or other approvals required by the Act and governing documents, satisfy debts and restrictions, and obtain Attorney General or court review when charitable assets require it.

Deadline

Before signing or closing the disposition.

Frequency

Event triggered

Applies to: A nonprofit disposing of substantially all assets outside normal operations.

• Ordinary-course dispositions do not use the same approval standard.

• Plan and asset-transfer documents.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 2 more ↗

Conversion requires a statutory plan, approvals, and the correct certificate and organizational filing. A nonprofit-to-Michigan-LLC conversion currently has a $100 minimum state total: $50 conversion plus $50 LLC Articles; nonprofit-to-foreign-LLC conversion lists a $50 conversion fee.

Deadline

Before conversion becomes effective.

Fee

• $50 — Conversion fee
• $50 — Resulting LLC Articles fee (nonprofit-to-Michigan-LLC)
• $50 — Nonprofit-to-foreign-LLC conversion fee

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

One time

Applies to: A nonprofit converting to a Michigan or foreign LLC, profit corporation, or other permitted entity, or another entity converting into a Michigan nonprofit.

• Conversion to a for-profit entity can require Attorney General approval or no-objection treatment because charitable assets cannot become private assets. Domestication and conversion effective dates and statutory fees are not unresolved — the enacted amounts above are settled; only certain implementation details required separate confirmation.

• CSCL/CD-554 or current successor; resulting Articles.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 2 more ↗

Submit the proposed transaction and asset-disposition plan to the Charitable Trust Section and obtain required approval, no-objection, or court relief before filing or closing.

Deadline

Before the corporate conversion or asset transfer.

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

Event triggered

Applies to: A charitable-purpose or 501(c)(3) nonprofit proposing conversion to a for-profit corporation or LLC, or another transaction that could divert charitable assets.

• Noncharitable nonprofit and religious organizations may follow different Attorney General procedures, but restricted gifts remain enforceable.

• Attorney General transaction submission; LARA conversion filing.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 3 more ↗

Record internal changes in minutes, consents, bylaws, or policies. File with LARA only when the Annual Report or a specific statute/form requires updated public information; do not submit a charter amendment for every internal change.

Deadline

At the internal action and at the next required public filing if applicable.

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

Event triggered

Applies to: A nonprofit changing internal officers, committees, policies, or bylaws without changing the articles.

• A purpose, name, stock/nonstock, membership/directorship, or other article change requires a public filing.

• Minutes, bylaws, Annual Report, or Form 515 as appropriate.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 2 more ↗

File Form CSCL/CD-560, appoint a Michigan resident agent and registered office, describe the specific Michigan affairs, and provide the required home-jurisdiction evidence. Corporate authority is separate from charitable-solicitation and tax registration.

Deadline

Before transacting affairs in Michigan.

Fee

• $10 — Filing fee
• $10 — Franchise fee

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

One time

Applies to: A nonprofit corporation formed outside Michigan that will transact affairs in Michigan and does not fall within a statutory exclusion.

• The Act lists activities that do not alone constitute transacting affairs; the classification is fact-specific.

• CSCL/CD-560.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 3 more ↗

Attach a certificate of good standing or equivalent official evidence from the home jurisdiction dated no earlier than 30 days before LARA receives the application, with authentication or translation as the current instructions require.

Deadline

With Form 560; certificate dated within the preceding 30 days.

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

One time

Applies to: A foreign nonprofit applying on Form 560.

• Foreign-country documents may require additional authentication or certified translation.

• CSCL/CD-560 and home-jurisdiction certificate.

Last verified: 2026-07-23

Official source: Michigan Department of Licensing and Regulatory Affairs, Corporations Division — Form CSCL/CD-560 — Application for Certificate of Authority to Transact Affairs in Michigan ↗

State an alternate name in the authority application when the true name is unavailable and file or maintain an assumed name when required by the selected structure.

Deadline

At qualification and before using the alternate or assumed name.

Fee

$10 — Assumed-name filing (Forms 541-543)

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

Event triggered

Applies to: A foreign nonprofit whose legal name is not available or that will use another name in Michigan.

• Name filings do not grant trademark rights or charity-name approval.

• CSCL/CD-560; CSCL/CD-541, 542, 543.

Last verified: 2026-07-23

Official sources: Michigan Department of Licensing and Regulatory Affairs, Corporations Division and 2 more ↗

File the current amended-certificate form when the legal name, jurisdiction, duration, or other authority information changes; continue October 1 Annual Reports; and file the current withdrawal form when ending Michigan authority.

Deadline

Amend within the statutory event period; Annual Report by October 1; withdraw when ceasing authority.

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Applies to: An authorized foreign nonprofit changing authority information or leaving Michigan.

• Withdrawal does not automatically terminate solicitation registration, charitable-trust reporting, tax, payroll, or local accounts.

• Amended Certificate of Authority; foreign withdrawal form.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 4 more ↗

CTS-01 requires the legal and solicitation names, entity status, organizing documents, bylaws, IRS determination or application information, resident-agent information, solicitation methods, financial information, related chapters, professional-fundraising contracts, and a list of current officers and directors. The form requires the names of at least three officers/directors; that disclosure does not create the general Michigan corporate-law board minimum.

Deadline

With the initial registration.

Fee

$0 — No filing fee stated

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

One time

Applies to: A charity making its initial solicitation registration.

• The CTS-01 requirement to name at least three officers/directors is an Attorney General solicitation-registration disclosure and does not replace the one-or-more general corporate board rule. A new organization without a completed financial period follows the form’s startup instructions rather than inventing a Form 990.

• CTS-01.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 1 more ↗

Michigan has category-specific exemptions for specified religious, educational, hospital, veterans, individual-benefit, membership, governmental, and other organizations. Eligibility depends on exact statutory and form criteria; file CTS-03 rather than relying on a short label.

Deadline

Before solicitation or before claiming exemption.

Fee

$0 — No fee for CTS-03

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Applies to: An organization that may fit a statutory COSA exemption other than the small-volunteer exemption.

• Soliciting only members, operating as a foundation, or having 501(c)(3) status does not automatically establish the exemption without satisfying the listed conditions.

• CTS-03.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 2 more ↗

Keep the Attorney General record current and submit required amendments and professional-fundraising contract information. Current CTS instructions require fundraising contract copies or summaries within the stated event period.

Deadline

Promptly after a material change; professional-fundraiser contract filing within the current 10-day instruction where applicable.

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

Event triggered

Applies to: A registered charity whose name, address, officers, methods, fiscal year, chapters, or fundraising relationships change.

• LARA corporate amendments and Annual Reports are separate.

• CTS-01/02 amendment submission; CTS-11.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 3 more ↗

Check the Attorney General public charity search for current registration and expiration information. When solicitation ends, submit the requested final financial information and termination or withdrawal notice; a foreign corporate withdrawal does not automatically close the charity file.

Deadline

Before solicitation verification and when Michigan solicitation ends.

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

Event triggered

Applies to: A charity verifying its status or ending Michigan solicitation.

• Charitable-trust final accounting may remain even if solicitation registration ends.

• Attorney General charity search; final filing or correspondence.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 3 more ↗

A written extension request may add up to five months. The initial request must reach the Attorney General before the current registration expires; current guidance states an approved extension request applies to future registrations unless changed.

Deadline

Before the current registration expires.

Fee

$0 — No extension fee stated

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Applies to: A registered charity unable to complete renewal by expiration.

• An IRS extension does not automatically replace the Michigan written-extension process.

• CTS-02; written extension request.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 1 more ↗

Submit the applicable federal return and Michigan renewal information. Form 990-N filers must provide total revenue and at least three officers/directors. The current CTS-02 also states that Michigan organizations require three directors. These are Attorney General solicitation-registration instructions and are separate from the general LARA corporate-law minimum of one or more directors.

Deadline

At least 30 days before registration expiration, subject to extension.

Fee

$0 — No renewal fee stated

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

Annual

Applies to: A registered charity renewing with a completed federal return or Form 990-N filing.

• The CTS-02 three-director instruction is not the general corporate-formation minimum. A new organization without a completed financial period follows the startup instructions; fiscal-year changes must be disclosed.

• CTS-02; current Form 990-N renewal form.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 1 more ↗

STCPA registration is separate from corporate formation and solicitation registration. COSA-exempt corporations or associations generally use CTS-05 with CTS-03; trusts use CTS-06.

Deadline

Upon becoming subject to STCPA and before relying on an exemption.

Fee

$0 — No filing fee stated on current CTS forms

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Applies to: A corporation, association, trust, private foundation, or other person holding or administering charitable assets in Michigan and not exempt.

• Solicitation exemptions and trust exemptions are separate; foreign charities holding Michigan assets can still be subject.

• CTS-03, CTS-05, CTS-06.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 4 more ↗

Current Attorney General guidance states that Michigan organizations registered to solicit are automatically registered as charitable trusts, and the solicitation renewal may serve as the annual charitable-trust financial report. The organization must remain within the integrated registration conditions and provide the required financial filing.

Deadline

At successful solicitation registration and each integrated renewal.

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Applies to: A Michigan organization that obtains charitable-solicitation registration and holds charitable assets.

• COSA-exempt corporations holding Michigan charitable assets generally use CTS-05 plus CTS-03; trusts use CTS-06.

• CTS-01; CTS-02.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 2 more ↗

Submit an annual financial accounting within six months after fiscal-year end using an IRS return, certified audit, or qualifying corporate-trustee annual statement as permitted.

Deadline

Six months after fiscal-year end.

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

Annual

Applies to: A registered charitable trust or entity not satisfying its annual accounting through an integrated solicitation renewal.

• An integrated COSA renewal can satisfy the trust report only when all integration conditions are met.

• Annual trust accounting; IRS return, certified audit, or corporate trustee statement.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 1 more ↗

Current AG guidance lists categorical trust exemptions and a narrow annual-accounting waiver for a corporation with contributions under $8,000, gross receipts under $25,000, and assets that have always remained under $100,000. Confirm through CTS-03 and preserve all operators.

Deadline

Before omitting registration or annual accounting and whenever amounts change.

Fee

$0 — No CTS-03 fee

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

Annual

Applies to: A charitable entity seeking an STCPA exemption or waiver.

• Religious, governmental, educational, amateur-theater/music, hospital, and other categorical exemptions use their own criteria.

• CTS-03.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 2 more ↗

Submit a final accounting and receipts or other proof of distributions to charitable beneficiaries. An unregistered trust may also need CTS-06 before the final accounting can be accepted.

Deadline

At termination and after final distributions.

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

Event triggered

Applies to: A terminating charitable trust or charitable-asset arrangement.

• Corporate dissolution, solicitation termination, and tax closure are separate.

• CTS-06; final accounting.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 1 more ↗

Calculate line F by adding contributions from Form 990 Part VIII line 1h or Form 990-PF line 1, net special-event income from line 8c, and net gaming income from line 9c, then subtracting governmental grants from line 1e. Do not substitute gross receipts or total revenue.

Deadline

For each renewal financial period.

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

Annual

Applies to: A registered charity completing CTS-02 and determining whether reviewed or audited financial statements are required.

• The small-solicitation exemption uses a different metric and must not be imported into this calculation.

• CTS-02 Attachment B.

Last verified: 2026-07-23

Official source: Michigan Department of Attorney General, Charitable Trust Section — CTS-02 Renewal Solicitation Form, April 2026 ↗

CTS-02 allows a request for a one-time audit waiver or conditional registration. Conditional registration requires an engagement letter and later submission of the completed audit or review. Approval is not automatic.

Deadline

With the renewal before expiration.

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

Event triggered

Applies to: A charity that met a review or audit threshold but did not complete the required engagement before renewal.

• The form says audit/review according to the applicable threshold; do not convert “reviewed or audited” into audit-only below the clear audit tier.

• CTS-02 Attachment B.

Last verified: 2026-07-23

Official source: Michigan Department of Attorney General, Charitable Trust Section — CTS-02 Renewal Solicitation Form, April 2026 ↗

File CTS-07 before acting. A consultant can fall within the definition even without personally soliciting unless every consultant-only exclusion condition is satisfied.

Deadline

Before performing covered fundraising services.

Fee

$0 — No ordinary professional-fundraiser license fee stated; do not invent one

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

Annual

Applies to: A person or firm meeting the COSA professional-fundraiser definition for a charity.

• Public-safety professional fundraisers use CTS-13, a separate $200 system.

• CTS-07.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 2 more ↗

The current CTS-07 consultant criteria are cumulative: compensation is a fixed fee or rate not based on funds raised; services are limited to advising or planning without solicitation; the consultant does not receive or control funds; and the consultant does not employ or compensate solicitors.

Deadline

Before contracting and throughout the engagement.

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Applies to: A fundraising consultant seeking exclusion from campaign financial statement treatment or the professional-fundraiser definition.

• A charity employee or percentage-compensated employee may be classified differently under COSA; job title alone does not decide.

• CTS-07; CTS-11.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 1 more ↗

File CTS-08 for a $10,000 surety bond with the required power of attorney and maintain continuation through the license term and renewal.

Deadline

Before licensure and continuously while licensed.

Fee

$10000 — Required surety bond amount (CTS-08)

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Applies to: An ordinary licensed professional fundraiser.

• Public-safety fundraisers use a different graduated bond schedule.

• CTS-08.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 1 more ↗

File a Contract Summary Sheet and required contract information for each engagement within the current event deadline. Preserve compensation, campaign, custody, solicitation, and termination terms.

Deadline

Within 10 days after the contract or as the current CTS instructions direct.

Fee

$0 — No CTS-11 fee stated

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

Event triggered

Applies to: A charity and professional fundraiser entering a covered fundraising contract.

• Consultant-only contracts still require accurate classification; public-safety contracts use the separate system.

• CTS-11.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 2 more ↗

File CTS-09 before the individual solicits and renew for the July 1 through June 30 registration year.

Deadline

Before solicitation; renew before June 30 expiration.

Fee

$0 — No individual registration fee stated; confirm before payment

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

Annual

Applies to: An individual solicitor employed or engaged by a professional fundraiser for covered telephone or door-to-door solicitation.

• Ordinary charity employees and volunteers may be treated differently depending on compensation and role.

• CTS-09.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 1 more ↗

File CTS-10 within 90 days after campaign completion. For an ongoing campaign, file the required annual statement. Consultant-only engagements are excluded from the campaign financial statement when every exception condition is met.

Deadline

90 days after campaign completion; annually for ongoing campaigns.

Fee

$0 — No CTS-10 fee stated

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

Event triggered

Applies to: A professional fundraiser conducting a covered campaign, except a qualifying consultant-only engagement.

• Cancellation and early termination can trigger a closing statement; consultant-only status must be documented.

• CTS-10.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 2 more ↗

Follow statutory rules for solicitation disclosures, custody and prompt transfer or deposit of funds, records, accounting, and representations. Percentage or contingent compensation can affect classification and must be disclosed and lawful.

Deadline

During every solicitation and throughout the records period.

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Applies to: Charities, professional fundraisers, and solicitors handling Michigan campaigns.

• Donation-box operations, commercial co-ventures, charitable sales promotions, and charity employees require their own statutory classification.

• CTS forms; contracts; bank records.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 2 more ↗

A covered organization generally must have at least 75% of voting members who are current or former law-enforcement officers, firefighters, or corrections officers and at least 25% of all individuals it claims to represent. File CTS-12 before soliciting or receiving solicited contributions.

Deadline

Before covered solicitation or receipt; renew before expiration.

Fee

• $25 — CTS-12 initial registration fee
• $25 — CTS-12 renewal fee

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

Event triggered

Applies to: An organization meeting the Public Safety Solicitation Act definition, not merely a charity that supports police or firefighters.

• Supporting public-safety causes does not itself make an ordinary charity a statutory public-safety organization; narrow benefit exceptions exist.

• CTS-12.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 2 more ↗

File CTS-13, pay the separate $200 registration fee, file contracts and solicitors, and maintain the bond amount determined by prior-year contributions: $25,000 through $100,000; $50,000 for $100,001–$200,000; $75,000 for $200,001–$300,000; and $100,000 at $300,001 or more.

Deadline

Before fundraising and before expiration.

Fee

• $200 — CTS-13 registration fee
• $25000 — Bond: contributions up to $100,000
• $50000 — Bond: contributions $100,001-$200,000
• $75000 — Bond: contributions $200,001-$300,000
• $100000 — Bond: contributions $300,001 or more

Filing agency

Michigan Department of Attorney General, Charitable Trust Section (AG)

Frequency

Annual

Applies to: A professional fundraiser acting for a statutory public-safety organization.

• The initial bond is $25,000 before contribution history; ordinary professional fundraisers use the separate $10,000 CTS-08 bond.

• CTS-13 and public-safety bond forms.

Last verified: 2026-07-23

Official sources: Michigan Department of Attorney General, Charitable Trust Section and 2 more ↗

Michigan treats business income of an exempt taxpayer as federal taxable income from unrelated business activity. File Form 4891 when the current filing and liability thresholds are met, compute Michigan apportionment and tax, and make estimated payments when required.

Deadline

Annual return due the last day of the fourth month after the tax year; extension rules do not extend payment.

Filing agency

Michigan Department of Treasury (Treasury)

Frequency

Annual

Applies to: A federally exempt organization with federal taxable income from unrelated business activity attributable to Michigan.

• Federal Form 990-T does not automatically establish Michigan liability without Michigan attribution and current thresholds; legacy Michigan Business Tax liabilities remain separate.

• Form 4891; MTO.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 3 more ↗

Current official CIT authority applies the exemption by statute based on federal tax-exempt status and listed conditions. No current separate numbered Michigan CIT exemption-letter application was identified. Legacy Treasury exemption letters discussed in nonprofit guidance concern sales/use tax evidence, not a universal CIT application.

Deadline

Retain federal proof and analyze CIT each year.

Filing agency

Michigan Department of Treasury (Treasury)

Frequency

Annual

Applies to: A federally exempt nonprofit evaluating Michigan Corporate Income Tax status.

• Treasury may request proof or issue correspondence; other IRC categories have special exceptions.

• IRS determination; MTO.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 2 more ↗

Nonprofit and tax-exempt status does not generally remove employer withholding duties. Register through MTO, obtain the account, withhold from covered compensation, file returns, remit tax, and close the account when employment ends.

Deadline

Before or when covered payroll begins; returns and payments follow assigned frequency.

Filing agency

Michigan Department of Treasury (Treasury)

Applies to: A nonprofit employer required to withhold federal income tax or otherwise covered by Michigan withholding rules.

• Out-of-state nonprofits with Michigan employees can be required to register; clergy and other special payments require separate analysis.

• MTO; Form 518; withholding returns.

Last verified: 2026-07-23

Official sources: Michigan Department of Treasury and 2 more ↗

Current Treasury guidance recognizes qualifying organizations such as IRC 501(c)(3), 501(c)(4), and 501(c)(19) organizations when statutory conditions are met. A health, welfare, educational, cultural-arts, charitable, or benevolent organization may also rely on a qualifying Treasury exemption ruling letter issued before July 17, 1998 for sales tax and before June 13, 1994 for use tax.

Deadline

Before claiming an exempt purchase and while retaining seller records.

Filing agency

Michigan Department of Treasury (Treasury)

Applies to: A nonprofit claiming sales/use tax exemption under Michigan law.

• Not every IRC 501(c) category qualifies; current-use, purchaser, inurement, public-benefit, and purpose conditions remain.

• Form 3372; IRS letter; legacy Treasury letter.

Last verified: 2026-07-23

Official sources: Michigan Department of Treasury and 2 more ↗

The organization must be the purchaser and use the property or service for its exempt purposes. The exemption does not cover employee, volunteer, member, or other private use, and cannot simply be lent to another purchaser.

Deadline

At each purchase and use decision.

Filing agency

Michigan Department of Treasury (Treasury)

Applies to: A qualifying nonprofit using Form 3372.

• Meals, lodging, vehicles, utilities, admissions, fundraising inventory, and mixed-use items have transaction-specific rules.

• Form 3372 and purchasing records.

Last verified: 2026-07-23

Official sources: Michigan Department of Treasury and 1 more ↗

A contractor is generally the consumer of materials it purchases for real-property improvements and cannot automatically use the nonprofit owner’s Form 3372. Use the current contractor eligibility certificate and statutory exception only when the project and entity qualify.

Deadline

Before the contractor purchases materials or enters the tax treatment in the contract.

Filing agency

Michigan Department of Treasury (Treasury)

Applies to: A nonprofit improving real property through a contractor.

• Certain nonprofit hospitals, schools, religious organizations, and other projects may have specific rules; do not generalize.

• Form 3520; Form 3372.

Last verified: 2026-07-23

Official sources: Michigan Department of Treasury and 2 more ↗

Michigan tax treatment depends on what is sold, frequency, seller, purchaser, use, and a specific statutory or administrative exemption. Donated inventory or charitable purpose does not automatically make a retail sale exempt.

Deadline

Before each fundraising sales program.

Filing agency

Michigan Department of Treasury (Treasury)

Frequency

Event triggered

Applies to: A nonprofit conducting fundraising sales or events.

• Raffles and gaming prizes have separate Lottery and income-withholding rules; alcohol and food permits are separate.

• MTO; sales-tax returns; event records.

Last verified: 2026-07-23

Official sources: Michigan Department of Treasury and 1 more ↗

Michigan has separate statutory exemptions for religious, educational, hospital, nonprofit housing, supportive housing, conservation, and other uses. Use the exact statute rather than treating MCL 211.7o as universal.

Deadline

On the relevant tax day and local filing/appeal schedule.

Filing agency

Local city or township assessor (with Board of Review and Michigan Tax Tribunal)

Frequency

Annual

Applies to: A nonprofit whose property fits a category other than the general charitable-institution provision.

• Each category has its own ownership, occupancy, use, beneficiary, income, and duration conditions.

• Local form; statutory exemption evidence.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 2 more ↗

Preserve the local Board of Review protest when required and file any Michigan Tax Tribunal appeal within the applicable statutory deadline. Do not wait for informal discussions to expire appeal rights.

Deadline

Board of Review dates and Tribunal deadlines vary by assessment type and notice.

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Applies to: A nonprofit disputing a property-tax exemption denial or assessment.

• Some exemption appeals have different original-jurisdiction or timing rules; verify the current Tribunal instructions.

• Local protest; Tax Tribunal petition.

Last verified: 2026-07-23

Official sources: Michigan Department of Treasury and 1 more ↗

Form 2368 is the Principal Residence Exemption Affidavit for an individual’s qualifying principal residence. It is not the ordinary application for a charitable institution’s property-tax exemption.

Deadline

Not applicable to ordinary charity property; use the local assessor process instead.

Filing agency

Michigan Department of Treasury (Treasury)

Applies to: A nonprofit seeking exemption for organizational property.

• Nonprofit housing and employee residences require their own statutory analysis.

• Form 2368; local charitable exemption request.

Last verified: 2026-07-23

Official sources: Michigan Legislature and 2 more ↗

A covered 501(c)(3) nonprofit may pay regular contributions or elect to reimburse UIA dollar-for-dollar for benefits charged. Without a valid reimbursing election, contribution financing applies by default.

Deadline

Make the election in writing within the statutory or agency election window and before relying on reimbursing status.

Filing agency

Michigan Unemployment Insurance Agency (Department of Labor and Economic Opportunity) (UIA)

Applies to: A qualifying 501(c)(3) nonprofit subject to unemployment insurance.

• Only qualifying governmental, tribal, and 501(c)(3) employers use this special election; FUTA treatment is separate.

• UIA Schedule A; MiUI.

Last verified: 2026-07-23

Official sources: Michigan Department of Labor and Economic Opportunity, Unemployment Insurance Agency and 3 more ↗

File all current and past-due quarterly wage reports and tax payments through MiUI for tax functions. During the 2026 transition, some benefit functions continue in MiWAM until the later phase launches.

Deadline

Quarterly by the current UIA due date; 2026 reports use MiUI.

Filing agency

Michigan Unemployment Insurance Agency (Department of Labor and Economic Opportunity) (UIA)

Frequency

Quarterly

Applies to: A registered Michigan unemployment employer.

• The portal split is temporary and should be rechecked before publication updates.

• MiUI; transitional MiWAM.

Last verified: 2026-07-23

Official sources: Michigan Department of Labor and Economic Opportunity, Unemployment Insurance Agency and 1 more ↗

Report covered new hires and rehires within 20 days after the employee begins or resumes work, maintain payroll and employee records, and coordinate withholding and unemployment reporting.

Deadline

Within 20 days after hire or rehire.

Filing agency

Michigan Department of Health and Human Services (MDHHS)

Applies to: A Michigan nonprofit employer hiring covered employees.

• Multi-state employer reporting and nonemployee relationships have separate criteria.

• Michigan New Hire Reporting.

Last verified: 2026-07-23

Official sources: Michigan Department of Treasury and 1 more ↗

Nonprofit status does not create a general exemption from minimum wage, overtime, earned sick time, wage payment, youth employment, workplace posters, safety, or anti-discrimination duties. Apply the current rule to the worker and activity.

Deadline

Before employment and continuously.

Filing agency

Michigan Department of Labor and Economic Opportunity (LEO)

Applies to: A nonprofit employer with covered Michigan workers.

• Small-employer, worker-classification, ministerial, domestic, agricultural, and other statutory exceptions require separate analysis.

• LEO wage-and-hour and poster resources.

Last verified: 2026-07-23

Official source: Michigan Department of Labor and Economic Opportunity — Wage and Hour, Earned Sick Time, Youth Employment, and Posters ↗

Michigan background-check, fingerprinting, registry, credential, mandated-reporting, and staffing duties are activity-specific. Identify the licensing statute and regulator before employing or placing staff or volunteers.

Deadline

Before licensure, employment, or volunteer placement as the program requires.

Applies to: A nonprofit operating child care, schools, camps, healthcare, adult foster care, mental-health, youth, or vulnerable-population programs.

• No universal statewide background check applies to every nonprofit worker or volunteer.

• Activity-specific application and check.

Last verified: 2026-07-23

Official source: State of Michigan — Michigan Business One Stop / State License Search ↗

Obtain qualifying-organization status, provide organizing and tax-exemption evidence and any required local governing-body resolution, then apply for the specific game license. Qualification alone does not authorize a game.

Deadline

Before the license application and before gaming activity.

Filing agency

Michigan Lottery, Charitable Gaming Division (Charitable Gaming)

Applies to: A nonprofit seeking Michigan Lottery charitable-gaming licenses.

• Raffles, bingo, charity game tickets, millionaire parties, and casino gaming are separate systems.

• Qualification application; game-specific application.

Last verified: 2026-07-23

Official sources: Michigan Lottery, Charitable Gaming Division and 2 more ↗

A small raffle has total prizes of $500 or less per day; a large raffle exceeds $500 in prizes per day. A small raffle license is $15 for one to three days plus $5 for each additional day; a large raffle license is $50 per drawing day. Allow approximately four to six weeks for processing.

Deadline

Apply before ticket sales or the licensed event under current processing guidance.

Fee

• $15 — Small raffle license, 1-3 days
• $5 — Small raffle, each additional day
• $50 — Large raffle license, per drawing day

Filing agency

Michigan Lottery, Charitable Gaming Division (Charitable Gaming)

Frequency

Event triggered

Applies to: A qualified organization conducting a raffle.

• Alternative formats require a current directive or prior written approval; alcohol prizes and sales-tax consequences are separate.

• Small Raffle or Large Raffle License Application.

Last verified: 2026-07-23

Official sources: Michigan Lottery, Charitable Gaming Division and 1 more ↗

Keep required ticket, prize, worker, bank, and expense records; use proceeds for lawful purposes; comply with worker eligibility and compensation limits; and file the raffle financial statement by the 10th day of the month after the final drawing.

Deadline

10th day of the month following the final drawing.

Filing agency

Michigan Lottery, Charitable Gaming Division (Charitable Gaming)

Frequency

Event triggered

Applies to: A licensed raffle organization.

• Prize tax reporting and withholding may apply; the charity’s sales/use tax treatment is separate.

• Raffle Financial Statement.

Last verified: 2026-07-23

Official source: Michigan Lottery, Charitable Gaming Division — Raffles ↗

Annual Large Bingo currently costs $150 and generally authorizes one occasion per week, subject to game and $3,500 occasion prize limits. Special Bingo currently costs $25 and may cover up to seven consecutive days at the same location under its separate limits.

Deadline

Before each licensed bingo program or special occasion.

Fee

• $150 — Annual Large Bingo license
• $25 — Special Bingo license

Filing agency

Michigan Lottery, Charitable Gaming Division (Charitable Gaming)

Applies to: A qualified organization conducting bingo.

• Bingo is not a raffle and does not authorize millionaire-party games or alcohol service.

• Annual Large Bingo or Special Bingo application.

Last verified: 2026-07-23

Official sources: Michigan Lottery, Charitable Gaming Division and 1 more ↗

An Annual Charity Game license currently costs $200 for up to 365 days. A Special Charity Game license costs $15 per day for up to four consecutive days and no more than eight licenses per year; qualifying ticket sales may also occur under specified bingo or large-raffle licenses.

Deadline

Before selling charity game tickets.

Fee

• $200 — Annual Charity Game license (up to 365 days)
• $15 — Special Charity Game license, per day

Filing agency

Michigan Lottery, Charitable Gaming Division (Charitable Gaming)

Applies to: A qualified organization selling Michigan charity game tickets.

• Charity game tickets are not generic raffle tickets; event and supplier rules remain.

• Annual or Special Charity Game application.

Last verified: 2026-07-23

Official source: Michigan Lottery, Charitable Gaming Division — Charitable Gaming — Qualify and Apply ↗

Michigan permits only formats covered by statute, rule, directive, or written Charitable Gaming approval. Submit a detailed description for an unlisted format and comply with the applicable directive, prize, ticket, worker, drawing, and reporting terms.

Deadline

Before selling tickets or conducting the format.

Filing agency

Michigan Lottery, Charitable Gaming Division (Charitable Gaming)

Frequency

Event triggered

Applies to: A qualified organization proposing a nonstandard raffle mechanism.

• Alcohol, animal, electronic selection, and progressive mechanisms can trigger additional restrictions.

• Alternative raffle directive/approval.

Last verified: 2026-07-23

Official sources: Michigan Lottery, Charitable Gaming Division and 1 more ↗

Qualify with the Michigan Gaming Control Board, obtain the event license, use an approved location and licensed supplier where required, and follow dealer, worker, chip, cash, record, and proceeds rules. A license may cover up to four consecutive days; a qualified organization may generally obtain up to four licenses per year.

Deadline

Before advertising or conducting the event.

Fee

$50 — Millionaire party license fee, per event day

Filing agency

Michigan Gaming Control Board (MGCB)

Frequency

Event triggered

Applies to: A nonprofit conducting poker or other authorized millionaire-party games.

• A Lottery raffle/bingo license does not authorize a millionaire party; alcohol and venue licensing remain separate.

• MGCB qualification and Millionaire Party application.

Last verified: 2026-07-23

Official source: Michigan Gaming Control Board — Millionaire Parties ↗

Obtain any required local governing-body resolution; use a licensed location and supplier where required; use eligible dealers and workers; control chips and cash; prohibit unauthorized compensation; maintain records and file financial statements; and devote proceeds to lawful purposes.

Deadline

Before and during the event; reports after the event under current rules.

Fee

$50 — Millionaire party license fee, per licensed day

Filing agency

Michigan Gaming Control Board (MGCB)

Frequency

Event triggered

Applies to: A qualified organization operating a licensed millionaire party.

• Ordinary social gaming, casino licensing, and Lottery charitable games are separate.

• MGCB portal, event application, financial statement.

Last verified: 2026-07-23

Official source: Michigan Gaming Control Board — Millionaire Parties ↗

A Michigan nonprofit Special License generally requires the organization’s certified board or membership resolution and approval from local police or the county sheriff, but not local legislative-body approval. Apply at least ten business days before the event, preserve the 12-license annual cap including auxiliaries, and direct all alcohol-sale profits to the organization rather than an individual.

Deadline

Submit the completed application at least 10 business days before the event; earlier filing is strongly recommended.

Fee

• $25 — Special License per day — organization established at least one year
• $50 — Special License per day — organization established less than one year, or municipality

Filing agency

Michigan Liquor Control Commission (MLCC)

Frequency

Event triggered

Applies to: An eligible nonprofit selling or serving beer, wine, or spirits at a temporary event.

• Local legislative-body approval is not required for the ordinary nonprofit Special License. Church or school consent, state-land approval, existing-license escrow, Sunday permits, gaming, food, fire, occupancy, zoning, venue, and raffle approvals may apply separately.

• LCC-110 Special License Application and current Special License instructions.

Last verified: 2026-07-23

Official source: Michigan Liquor Control Commission — Special Licenses for Nonprofit Organizations ↗

Use the relevant state and local licensing process before operating food service, temporary food events, child care, schools, camps, healthcare, behavioral health, adult foster care, transportation, or professional services.

Deadline

Before opening or providing the regulated service.

Applies to: A nonprofit conducting a regulated program.

• A nonprofit exemption or charitable purpose does not replace health, safety, credential, or facility licensing.

• Activity-specific application and portal.

Last verified: 2026-07-23

Official source: State of Michigan — Michigan Business One Stop / State License Search ↗

Michigan cities can administer income taxes and local governments administer zoning, occupancy, building, fire, signage, and special-event permits. Determine requirements from the actual city, township, county, and venue; do not generalize one locality.

Deadline

Before payroll, occupancy, construction, signage, or an event and on local return schedules.

Filing agency

Applicable Michigan city, township, or county government

Applies to: A nonprofit with employees, property, offices, events, or business activity in a Michigan locality.

• Michigan has no local sales tax, but city income taxes and other local charges are separate.

• Local tax and permit forms.

Last verified: 2026-07-23

Official sources: Michigan Department of Treasury and 1 more ↗

For 2026, a person compensated or reimbursed more than $800 during any 12-month period for lobbying must register as a lobbyist agent within three calendar days. A contract to receive more than the threshold creates immediate status.

Deadline

Within 3 calendar days after exceeding the threshold; immediately upon a qualifying contract.

Filing agency

Michigan Department of State, Bureau of Elections (Bureau of Elections)

Applies to: An individual, firm, or organization compensated or reimbursed to lobby Michigan legislative or executive officials for an employer or client.

• Technical information, ordinary communication, and local lobbying require separate definition analysis; not every contact is lobbying.

• MiTN lobbyist-agent registration.

Last verified: 2026-07-23

Official sources: Michigan Department of State, Bureau of Elections and 1 more ↗

For 2026, registration as a lobbyist is required when lobbying expenditures exceed $3,200 in any 12-month period or expenditures to lobby a single public official exceed $800 in that period. Register within 15 calendar days; a contract to exceed a threshold creates immediate status.

Deadline

Within 15 calendar days after threshold status; immediately on a qualifying contract.

Filing agency

Michigan Department of State, Bureau of Elections (Bureau of Elections)

Applies to: A nonprofit or other person spending to lobby Michigan legislative or executive officials.

• Federal 501(c)(3) lobbying limits are separate from Michigan registration; local lobbying ordinances may differ.

• MiTN lobbyist registration and financial reports.

Last verified: 2026-07-23

Official sources: Michigan Department of State, Bureau of Elections and 2 more ↗

File the required periodic financial reports, including zero-activity reports when the system requires them, and report covered gifts, food/beverage, travel/lodging, and financial transactions. For 2026, report financial transactions of $1,600 or more, travel/lodging over $1,050, monthly food/beverage over $79 for an official, and yearly food/beverage over $500 for an official.

Deadline

On the current summer and winter report dates; 2026 summer report due August 31 for January 1 through July 31.

Filing agency

Michigan Department of State, Bureau of Elections (Bureau of Elections)

Applies to: A registered lobbyist or lobbyist agent.

• Thresholds adjust annually; do not reuse 2026 amounts in later years without re-verification.

• MiTN financial report and termination filing.

Last verified: 2026-07-23

Official sources: Michigan Department of State, Bureau of Elections and 1 more ↗

Michigan committee registration and reports depend on the activity and spending under campaign-finance law. Separately, a federal 501(c)(3) organization is prohibited from campaign intervention and is limited in lobbying.

Deadline

Before crossing a Michigan campaign-finance trigger and before any candidate-related activity by a 501(c)(3).

Filing agency

Michigan Department of State, Bureau of Elections (Bureau of Elections)

Applies to: A nonprofit supporting or opposing candidates, ballot questions, or making independent expenditures or electioneering communications.

• Ballot-question advocacy is not automatically candidate intervention but can trigger Michigan committee and federal lobbying/expenditure analysis.

• Campaign-finance committee forms; IRS guidance.

Last verified: 2026-07-23

Official sources: Michigan Department of State, Bureau of Elections and 1 more ↗

Use Form 530 for dissolution before commencement when its statutory conditions are met. After affairs have commenced, authorize dissolution under the board/member/directorship rules, wind up, and file Form 531.

Deadline

After required approval and at the correct stage of corporate life.

Fee

• $10 — Form 530 (before commencement)
• $10 — Form 531 (after commencement)

Filing agency

Michigan Department of Licensing and Regulatory Affairs, Corporations Division (LARA)

Frequency

One time

Applies to: A domestic nonprofit dissolving before or after beginning affairs.

• Revocation of dissolution uses Form 533 and is not the same as renewal after automatic dissolution.