TREASURY - Revenue Administrative Bulletin 1991-7

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Revenue Administrative Bulletin 1991-7

Approved: July 10, 1991

AVAILABILITY OF COMMUNITY FOUNDATION TAX CREDIT FOR TAX YEAR 1991 AND LIST OF CERTIFIED COMMUNITY FOUNDATIONS FOR TAX YEAR 1991 - SINGLE BUSINESS TAX CREDIT AND INCOME TAX CREDIT

RAB-91-7. This bulletin announces the availability of the community foundation tax credit for tax year 1991. In addition, this bulletin lists the names, addresses and phone numbers of the community foundations that have been certified by the Treasury Department for tax year 1991 in accordance with section 38c of Single Business Tax Act and section 261 of the Income Tax Act, as last amended by the Public Act 135 of 1990 and Public Act 136 of 1990.

Availability of Tax Credit

The community foundation tax credit statute states that the, credit does not apply in a tax year for which the aggregate amount of the credit claimed by all taxpayers for all prior tax years exceeds $3 million.

The Treasury Department has determined that the $3 million cap has not been exceeded in tax years 1989 and 1990. Accordingly, the tax credit will be available in tax year 1991.

Certified Community Foundations for Tax Year 1991

A limited number of organizations may become certified as community foundations before December 31, 1991. If a significant number of community foundations become certified later in the year, the department may issue another bulletin in October of 1991 to announce those later-certified organizations.

Contributions to a certified community foundation may be eligible for the tax credit described in Revenue Administrative Bulletin 1989-4.

Listed below are the community foundations that have been certified by the Treasury Department for tax year 1991.

Albion Civic Foundation
P.O. Box 156
Albion, Michigan 49224
(517) 629-5573 Ann Arbor Area Community Foundation
121 W. Washington, Suite 400
Ann Arbor, Michigan 48104
(313) 663-0401

Battle Creek Community Foundation
One Riverwalk Centre
34 W. Jackson Street
Battle Creek, Michigan 49017-3505
(616) 962-2181 Bay Area Community Foundation
809 Saginaw Street
Bay City, Michigan 48708
(517) 893-4438

Berrien Community Foundation, Inc.
P.O. Box 92, 515 Ship Street
Suite A-4
St. Joseph, Michigan 49085
(616) 983-3304 Buchanan Area Foundation
P.O. Box 72
Buchanan, Michigan 49107
(616) 695-1500

Cadillac Area Community Foundation
222 Lake Street
P.O. Box 102
Cadillac, Michigan 49601
(616) 775-9911 Capital Region Community Foundation
300 N. Washington Square, #201
Lansing, Michigan 48933-1285
(517) 485-1630

Civic Foundation of Chelsea, Michigan
P.O. Box 45
Chelsea, Michigan 48118
(313) 475-2046 Colon Foundation
200 Goodell Avenue
Colon, Michigan 49040
(616) 432-3625

Community Foundation of Delta County,
Michigan
230 Ludington Street
Escanaba, Michigan 49829
(906) 786-2192 Community Foundation for Southeastern Michigan
333 W. Fort Street
Detroit, Michigan 48226
(313) 961-6675

Community Foundation of Greater Flint
432 N. Saginaw Street, Suite 410
Flint, Michigan 48502-2013
(313) 767-8270 Community Foundation of Monroe County
105 E. Front Street
P.O. Box 627
Monroe, Michigan 48161
(313) 242-1976

Community Foundation of St. Clair County
P.O. Box 610346
Port Huron, Michigan 48061-0346
(313) 984-4761 Community Heritage Foundation of Eaton Rapids
902 Raeburn
Eaton Rapids, Michigan 48827
(517) 663-4434

Four County Foundation
133 South Main Street, Suite C
P.O. Box 118
Romeo, Michigan 48065
(313) 752-4484 Fremont Area Foundation
108 South Stewart Street
Fremont, Michigan 49412
(616) 924-5350

Grand Haven Area Community Foundation, Inc.
One South Harbor Drive
Grand Haven, Michigan 49417
(616) 842-6378 Grand Rapids Foundation
209-C Waters Building
161 Ottawa NW
Grand Rapids, Michigan 49503-2703
(616) 454-1751

Greater Frankenmuth Area Community Foundation
300 Center Avenue, P.O. Box 919
Bay City, Michigan 48707
(517) 894-9288 Greater Rochester Area Community Foundation
71 Walnut Blvd., Suite 110
P.O. Box 431
Rochester, Michigan 48308
(313) 651-6700

Greenville Area Foundation
411 S. Lafayette Street
Greenville, Michigan 48838
(616) 754-5645 Jackson Foundation
505 Wildwood Avenue
Jackson, Michigan 49201
(517) 787-1321

Kalamazoo Foundation
332 Comerica Bank Building
Kalamazoo, Michigan 49007
(616) 381-4416 Leelanau Township Foundation, Inc.
Northport, Michigan 49670
(616) 386-5341

Ludington Area Foundation
P.O. Box 160
Ludington, Michigan 49431
(616) 845-0326 Marquette Community Foundation
First of America Bank Building
P.O. Box 185
Marquette, Michigan 49855-0185
(906) 226-7666

Marshall Civic Foundation
P.O. Box 1
Marshall, Michigan 49068
(616) 781-7832 Midland Foundation
P.O. Box 289
Midland, Michigan 48640
(517) 839-9661

Muskegon County Community Foundation
425 W. Western Avenue, Suite 304
Muskegon, Michigan 49440
(616) 722-4538 Northeast Michigan Community Foundation, Inc.
150-B North State Avenue
Alpena, Michigan 49707
(517) 354-2221

Saginaw Community Foundation
118 East Genesee
Saginaw, Michigan 48607
(517) 775-0545 Shiawassee Foundation
4051 S. M52
Owosso, Michigan 48867
(517) 725-5101

Sturgis Foundation
c/o Bank One, Sturgis
100 E. Chicago Road
Sturgis, Michigan 49091
(616) 651-4711, ext 234 Three Rivers Area Foundation, Inc.
P.O. Box 453
Three Rivers, Michigan 49093
(616) 279-7402