Michigan
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
While incorporation is not explicitly required, we strongly
recommend that your organization incorporate to protect your volunteers
from personal liability. Sample articles of incorporation
are available to our clients.
| https://cofs.lara.state.mi.us/SearchApi/Search/Search |
| Link: | https://cofs.lara.state.mi.us/corpweb/LoginSystem/ExternalLogin.aspx |
| Fee: | $20 |
| Processing: | 20 business days (estimate) |
| Signatures: | Original signature required |
Corporate annual report
Notes
Business entity search
Form (e-file)
| 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
Filing exemption available!
Initial form
Renewal form
| 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
Automatic with valid 501(c)(3) exemption.
Sales tax exemption
Notes
Initial form
| 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
Not required for Michigan.
Raffle (games of chance)
Filings related to raffles and other games of chance are not included
in our covered services.
| Link: | https://www.michigan.gov/cg/0,9673,7-403-95973---,00.html |
| Due: | Before event |
| Fee: | $15.00-50.00 |