Non-Profit Corporation Information

File non-profit Articles of Incorporation with the Michigan Department of Labor & Economic Growth, Corporation Division at (517) 241-6470 to determine name availability and to request forms too.

Contact the Internal Revenue Service at (800) 829-4933 to obtain the publication "Tax-Exempt Status for your Organization" (Publication 557) and the accompanying package "Application for Recognition of Exemption" (Form 1023 and Form 872-C).

Due to a change in the law regarding nonprofit organizations, the Department of Treasury no longer has an application for exemption process. Organizations exempted by statute, organizations granted exemption from Federal Income Tax under Internal Revenue Code Section 501(c)(3) or 501(c)(4) or organizations that had previously received an exemption letter from this division are entitled to sales and use tax exemption. A copy of the federal exemption letter or a letter previously issued by this department must accompany a completed Michigan Sales and Use Tax Certificate of Exemption, form 3372.

If the non-profit organization is soliciting funds from the public, it should be registered with the Attorney General's Charitable Trust Division at (517) 373-1152. When contacted, the Attorney General's Office will mail you (at no charge) an "Initial Charitable Trust/Charitable Solicitation Questionnaire."

Further Information:

Volunteer Accounting Service Team of Michigan (VAST-MI), a private nonprofit organization, publishes a start-up packet to assist new nonprofits in fulfilling their filing requirements. The packet costs $25.00 (plus sales tax and shipping, if  applicable).

Contact VAST-MI, 18145 Mack Avenue,

Detroit, Michigan 48224 or (313) 647-9620.

Revised: December 13, 2012