Licensing and Regulatory Affairs
Nonprofit corporations are those formed in which members may not receive any profits of the corporation. A nonprofit corporation is formed under the Michigan Nonprofit Corporation Act. Some purposes for which nonprofit corporations are commonly formed are those involving religious, educational and charitable activities.
Nonprofit Corporation Information
File nonprofit Articles of Incorporation with the Michigan Department of Licensing & Regulatory Affairs, Corporations Division at 517-241-6470 to determine name availability and to request forms. Forms are also available on this website under the link Corporations.
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).
The Michigan Department of Treasury no longer has an application process for tax exemption from Michigan Sales and Use Tax for nonprofit organizations. Organizations exempted by statute, organizations granted exemption from Federal income tax under the Internal Revenue Code section 501(c)(3) or 501(c)(4) or organizations that had previously received an exemption letter from the Michigan Dept. of Treasury are entitled to sales and use tax exemption. A copy of the federal exemption letter or a letter previously issued by the Michigan Dept. of Treasury must accompany a completed Michigan Sales and Use Tax Certificate of Exemption, form 3372.
Any questions, please contact the Michigan Department of Treasury, Sales, Use and Withholding Tax office, 517-636-6925.
Most charitable nonprofits must also file with the Attorney General's Charitable Trust Section. Forms and instructions are available at the Attorney General's website. Call 517-335-7571 if you have questions or need forms mailed to you.