|Michigan Business Tax|
|U50. Can nonstock nonprofit organizations be included in a unitary business group?|
Yes. Under the MBT, a unitary business group is a taxpayer that consists of:
So long as the control and relationship tests are satisfied, a tax exempt organization, including a nonstock nonprofit organization, can be part of a unitary business group. In the case of the control test and nonstock nonprofit organizations, one person controls more than 50% of the ownership interests with voting or comparable rights of the nonstock nonprofit organization if more than 50% of the directors or trustees of that organization are either representatives of or controlled by the parent organization.