2014 Michigan Community Foundation MBT Credit Certification Application

The Michigan Business Tax was replaced by the Corporate Income Tax (CIT) effective January 1, 2012 as the primary business tax in Michigan. Many credits formerly available to taxpayers were eliminated from the CIT. However, taxpayers with certificated MBT credits may elect to continue filing and paying the MBT instead of the CIT. Therefore, some taxpayers filing MBT may continue to claim credits for donations to Michigan Community Foundations that the Treasury Department has certified as eligible community foundations.

Michigan Community Foundations that want to apply for certification must complete form 2079 Application for Michigan Community Foundation Certification and send in the application by May 15, 2014. If you have any questions, contact the Tax Policy Bureau at 517-373-9600 or by e-mail Treas_Tax_Policy@Michigan.gov.