Contact the Department of Licensing and Regulatory Affairs, Corporations, Securities, and Commercial Licensing Bureau at 517-241-6470 for formation information or visit our website at www.michigan.gov/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 and Form 872-C).
Due to a change in the law regarding nonprofit organizations, the Department of Treasury no longer has an application for exemption process. Organizations exempted by statute, organizations granted exemption from Federal Income Tax under Internal Revenue Code Section 501(c)(3) or 501(c)(4) or organizations that had previously received an exemption letter from this division are entitled to sales and use tax exemption. A copy of the federal exemption letter or a letter previously issued by this department must accompany a completed Michigan Sales and Use Tax Certificate of Exemption, form 3372.
If the non-profit organization is soliciting funds from the public, it should be registered with the Attorney General's Charitable Trust Division at 517-373-1152. When contacted, the Attorney General's Office will mail you (at no charge) an "Initial Charitable Trust/Charitable Solicitation Questionnaire."