Charitable Trust

Charitable Trust

Charitable Trust

  • The Charitable Trust Section functions for Michigan citizens as a repository of financial and other information about charities they may want to support.

    At any one time there are more than 8,000 charities registered with the Attorney General's Charitable Trust Section. Most charities soliciting contributions in Michigan are required to register with the Charitable Trust Section.

    One of the goals of the Attorney General is to help educate the public and to assist them in making wise choices about what charities to support.

    Search for Charities and Fundraisers

LAWS AND STATUTES

Contact Charitable Trust

Contact Charitable Trust

  • Hours: 8 a.m. -  5 p.m. ET
    (Monday through Friday)

    Questions About Charities: 517-335-7571

    Questions About Police or Fire Organizations: 800-769-4515

How to Submit Forms

  • Required forms can be submitted to the Charitable Trust Section by Efiling, email, mail or fax (517-241-7074).

    Charitable Trust Section
    PO Box 30214
    Lansing, MI 48909-7714

    Address for overnight mail:

    525 West Ottawa Street
    1st Floor Williams Building
    Lansing, MI 48933

     Learn More

Charitable Resources

Professional Fundraisers

Financial Statements

  • Professional fundraisers should also note that a CTS - 10 Campaign Financial Statement is due to the Charitable Trust Section ninety (90) days following the end of each campaign; if the campaign is ongoing, the Campaign Financial Statement is due yearly. 

    This requirement does not apply to professional fundraisers that act solely as consultants.

    Individual Solicitors. Individual solicitors that call donors or solicit door-to-door must also register by filing the CTS - 09 Registration of Professional Solicitor form.  Registration is required for each individual solicitor.

Forms

Public Safety Organizations and their Fundraisers

Organizations

  • Police and fire fighter groups that solicit in Michigan are required to register with the Attorney General. Most police and fire fighter groups are not charities.

    The Public Safety Solicitation Act, MCL 14.301 et seq., regulates the many police and fire organizations that solicit from the public. Most of these organizations are not charitable organizations and thus are not subject to the Solicitations Act, discussed above. Section 2(d) of the Public Safety Solicitation Act defines a public safety organization. Section 3 specifies the registration requirement, which must occur before any solicitations.

    To register, the organization must complete the CTS - 12 Public Safety Organization Registration Form and submit it to the Charitable Trust Section.

    Learn More About Police and Fire Solicitations

Professional Fundraisers

  • The Public Safety Solicitation Act also mandates the registration and bonding of all professional fundraisers soliciting for public safety organizations. Registration of fundraisers is also required before soliciting. 

    To register, the fundraiser must properly complete and submit a CTS -13 Public Safety Professional Fundraiser Registration Form.

    For the first year of solicitations in Michigan the fundraiser must obtain a $25,000 bond which must be submitted on the CTS - 14 Uniform Public Safety Professional Fundraiser Surety Bond (Initial) form, along with a power of attorney form signed by the surety. 

    After the first year of registration, the amount of the bond will be determined by contributions collected by the fundraiser the previous year as defined in section 4(8) of the Public Safety Solicitation Act.

Forms

Charitable Trusts

  • The Supervision of Trustees for Charitable Purposes Act, MCL 14.251 et seq., mandates that every charitable trust register with the Attorney General. The term "charitable trust" is broadly defined as every person or legal entity that holds property for a charitable purpose.

    Most organizations that hold charitable assets in Michigan must be registered with the Charitable Trust Section. Over 13,000 organizations, private foundations and trusts are registered with the Attorney General's office, accounting for billions of dollars of charitable assets. For more information on the law and how it applies to organizations, read How and Why The Michigan Attorney General Supervises Charitable Trusts. This information also helps answer questions for attorneys who assist individuals or groups in forming private or public foundations or charitable organizations.

    Learn more charitable trusts and requirements

Forms

Charitable Asset Sales

  • The Attorney General protects charitable assets in Michigan under broad common law and statutory authority. 

    This authority extends over the merger or sale of charitable nonprofit corporations. This page gives an overview of the Attorney General's authority in this area. It also links to the Attorney General's Review Process and to information on current and past reviews. 

    The Review Process is a good starting point for attorneys that are contemplating the sale of charitable assets.

  • Legal Authority
  • Attorney General Precedent for Review
  • Review Process for Nonprofit Mergers or Sales PDF icon