State filing requirements for Michigan.
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
| https://cofs.lara.state.mi.us/SearchApi/Search/Search |
| Link: | https://cofs.lara.state.mi.us/corpweb/LoginSystem/ExternalLogin.aspx |
| Fee: | $20 |
| Processing: | 10 business days (estimate) |
| Signatures: | Original signature required |
Corporate annual report
| Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
| https://cofs.lara.state.mi.us/SearchApi/Search/Search |
| Link: | https://cofs.lara.state.mi.us/corpweb/LoginSystem/ExternalLogin.aspx |
| Due: | Annually, by October 1 |
| Fee: | $20.00 |
Charity registration
| Rule: |
If your booster club is affiliated with a public school, you may instead submit an exemption application. Not eligible if using a professional fundraiser. |
| Link: | http://www.michigan.gov/documents/ag/Fillable_Exemption_Form_2-9-09_Final_266603_7.pdf |
| Due: | Prior to soliciting funds |
| Fee: | None, to the best of our knowledge |
| Link: | http://www.michigan.gov/documents/ag/Fillable_Initial_App_2-9-09_266590_7.pdf |
| Due: | Prior to soliciting funds (unless exempt from filing) |
| Fee: | None, to the best of our knowledge |
| Link: | http://www.michigan.gov/documents/ag/Fillable_Initial_App_2-9-09_266590_7.pdf |
| Due: | Annually, within 6 months after fiscal year end (unless exempt from filing) |
| Fee: | None, to the best of our knowledge |
Income/franchise tax exemption
Sales tax exemption
| As a charitable organization with federal tax exemption, your organization is exempt from state sales tax. However, you must provide sellers with a completed Sales Tax Exemption Certificate for their records. |
| Link: |
Sales Tax Exemption Certificate http://www.michigan.gov/documents/taxes/3372_216612_7.pdf |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Required attachments:
|
|
Tax department
Raffles (games of chance)
| Link: | https://www.michigan.gov/cg/0,9673,7-403-95973---,00.html |
| Due: | Before event |
| Fee: | $15.00-50.00 |
QuickStart Guide
Congratulations! You've inherited a nonprofit. Now what? Don't suffer from a failure to launch. Let us help you to get this ship off the ground.
Sign up for offers and announcements to get a free PDF version of our QuickStart Guide to print and share.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply. See the RENOSI, Inc. Privacy Policy for additional information.
Opt out at any time by clicking the unsubscribe link in one of our emails. If your email is associated with an existing client account, it will be automatically excluded from any non-client communications.
