Revenue Administrative Bulletin 1993-11

Availability of Community Foundation Tax Credit for Tax Year 1998 and List of Certified Community Foundations for Tax Year 1993 – Single Business Tax Credit and Income Tax Credit

Approved: July 26, 1993

RAB-93-11. This bulletin announces the availability of the community foundation tax credit for tax year 1993. 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 1993 in accordance with section 38c - of the Single Business Tax Act and section 261 of the Income Tax Act, as last amended by Public Act 170 of 1991 and Public Act 171 of 1991.

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 $6 million.

The Treasury Department has determined that the $6 million cap has not been exceeded in prior tax years. Accordingly, the tax credit will be available in tax year 1993.

Certified Community Foundations for Tax Year 1993

Contributions to a certified community foundation may be eligible for the tax credit described in Revenue Administrative Bulletin 1992-2.

Listed below are the community foundations that have been certified by the Treasury Department for tax year 1993. No other applications for certification will be accepted for tax year 1993.

Albion Civic Foundation

P.O. Box 156

Albion, Michigan 49224

(517) 629-3349

Ann Arbor Area Community Foundation

121 W. Washington, Suite 400

Ann Arbor, Michigan 48104

813-663-0401

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

Branch County Community Foundation

16 N. Clay Street

Coldwater, Michigan 49036

517-278-4517

Cadillac Area Community Foundation

107 N. Mitchell Street

P.O. Box 102

Cadillac, Michigan 49601

616-775-9911

Capital Region Community Foundation

300 N. Washington Square, #104

Lansing, Michigan 48933-1233

517-485-1630

Charlevoix County Community Foundation

203 Main Street

East Jordan, Michigan 49727

616-536-2440

Colon Foundation

119 S. Blackstone Avenue

Colon, Michigan 49040

616-432-4155

Community Foundation for Delta County, Michigan

230 Ludington Street

Escanaba, Michigan 49289

906-786-2192

Community Foundation for Northeast Michigan

150-B North State Avenue

P.O. Box 282

Alpena, Michigan 49707

517-354-6881

Community Foundation for Southeastern Michigan

333 W. Fort Street, Suite 2010

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

Four County Foundation

155 Rawles Street

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 4941 7

616-842-6378

Grand Rapids Foundation

209-0 Waters Building

161 Ottawa NW

Grand Rapids, Michigan 49503-2703

616-454-1751

Grand Traverse Regional Community Foundation

115 Park Street

Traverse City, Michigan 49684

616-935-4066

Greater Frankenmuth Area Community Foundation

300 Center Avenue, P.O. Box 2040

Bay City, Michigan 48707

517-894-9282

Greater Rochester Area Community Foundation

71 Walnut Blvd., Suite 110

P.O. Box 431

Rochester, Michigan 48308

313-651-0968

Greenville Area Foundation

411 S. Lafayette Street

Greenville, Michigan 48838

616-754-5645

Hillsdale County Community Foundation

52 E. Bacon Street, P.O. Box 276

Hillsdale, Ml 49242

517-439-5101

Holland Community Foundation

1 West 8th Street

Holland, Michigan 49423

616-396-6590

Jackson Community Foundation

230 W. Michigan Avenue

Jackson, Michigan 49201

517-787-1321

Kalamazoo Foundation

151 South Rose Street, Suite 332

Kalamazoo, Michigan 49007

616-381-4416

Leelanau Township Foundation, Inc.

The Depot

Northport, Michigan 49670

616-386-5341

Ludington Area Foundation

P.O. Box 160

Ludington, Michigan 49431

616-845-0326

Manistee County Foundation, Inc.

375 River Street, Suite 205

Manistee, Michigan 49660

616-723-4325

Marquette Community Foundation

P.O. Box 185

Marquette, Michigan 49855-0185

906-226-7666

Marshall Community Foundation

126 W. Michigan Avenue, Suite 202

Marshall, Michigan 49068

616-781-2273

Midland Foundation

812 West Main Street

Midland, Michigan 48640

517-839-9661

Mount Pleasant Area Community Foundation, Inc.

217 West Broadway

Mount Pleasant, Michigan 48858

517-773-7322

Muskegon County Community Foundation

425 W. Western Avenue, Suite 304

Muskegon, Michigan 49440

616-722-4538

Petoskey-Harbor Springs Area Community Foundation

616 Petoskey Street, Suite 004

Petoskey, Michigan 49770

616-348-5820

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 Trust Department

100 East Chicago Road

Sturgis, Michigan 49091

616-651-4711

Three Rivers Area Foundation, Inc.

P.O. Box 453

Three Rivers, Michigan 49093

616-279-7402

Zeeland Community Foundation, Inc.

101 E. Main Street

Zeeland, Michigan 49464

616-772-4040