Revenue Administrative Bulletin 2014-2

List of Certified Community Foundations for Tax Year 2013 – Michigan Business Tax Credit

Approved: January 7, 2014

RAB 2014-2. This bulletin lists the names, addresses and phone numbers of the community foundations certified by the Department of Treasury for tax year 2013 in accordance with Section 1425 of the Michigan Business Tax Act (MCL 208.1425). Qualifying business taxpayers that elect to file returns under the MBTA for tax year 2013 (MCL 208.1500) instead of under the Income Tax Act are eligible to take a credit for contributions made to endowment funds held by the community foundations listed here. The individual income tax credit formerly available to taxpayers who made contributions to endowment funds held by certified community foundations is no longer available; it was repealed by 2011 PA 38.

Certified Community Foundations for Tax Year 2013

A taxpayer that makes a contribution to a certified community foundation may claim a credit against the MBT liability equal to 50 percent of the taxpayer’s contribution, $5,000.00, or 5 percent of the tax liability, whichever is less. This is a non-refundable credit. Listed below are the community foundations that have been certified by the Department of Treasury for tax year 2013. A number of the larger community foundations manage the funds of smaller community foundations. The smaller community foundations, known as geographic affiliate funds, are listed under the managing community foundation. Donations made to a geographic affiliate fund must be claimed by using the managing community foundation’s code listed on the appropriate tax form. No other applications for certification will be accepted for tax year 2013.

Albion Community Foundation

P.O. Box 156

Albion, MI 49224

517-629-3349

Barry Community Foundation

231 South Broadway Street

Hastings, MI 49058

269-945-0526

geographic affiliate funds:

• Thornapple Area Enrichment Fund

Battle Creek Community Foundation

34 West Jackson, One Riverwalk Centre

Battle Creek, MI 49017

269-962-2181

geographic affiliate funds:

• Athens Area Community Foundation
• Homer Area Community Foundation
• Springfield Community Foundation

Bay Area Community Foundation

1000 Adams Street, Suite 200

Bay City, MI 48708

989-893-4438

geographic affiliate fund:

• Arenac County Fund

Berrien Community Foundation

2900 South State, Suite 2E

St. Joseph, MI 49085

269-983-3486

Canton Community Foundation

50430 School House Road, Suite 200

Canton, MI 48187

734-495-1200

Capital Region Community Foundation

330 Marshall Street, Suite 300

Lansing, MI 48912

517-272-2870

geographic affiliate fund:

• City of East Lansing Fund
• DeWitt Area Community Fund
• Eaton County Community Foundation
• Lansing Fund
• Leslie Community Fund
• Meridian Township Fund
• Ovid-Elsie Community Fund
• St. Johns Area Community Fund
• Williamston Area Beautification Fund

Central Montcalm Community Foundation

P.O. Box 186

Sidney, MI 48885

989-328-6101

Charlevoix County Community Foundation

507 West Water Street

P.O. Box 718

East Jordan, MI 49727

231 536-2440

Community Foundation for Muskegon County

425 West Western Avenue, Suite 200

Muskegon, MI 49440

231-722-4538

geographic affiliate funds:

• Community Foundation for Mason County
• Community Foundation for Oceana County
• Manistee County Community Foundation

Community Foundation for Northeast Michigan

111 Water Street

Alpena, MI 49707

989-354-6881

geographic affiliate funds:

• Iosco County Community Foundation
• North Central Michigan Community Foundation
• Straits Area Community Foundation

Community Foundation of Greater Flint

500 South Saginaw Street, Suite 200

Flint, MI 48502

810-767-8270

geographic affiliate funds:

• Clio Area Community Fund
• Davison Community Fund
• Fenton Community Fund
• Flushing Community Fund
• Grand Blanc Community Fund

Community Foundation of the Holland/Zeeland Area

70 West 8th Street, Suite 100

Holland, MI 49423

616-396-6590

Community Foundation of Monroe County

28 South Macomb Street

Monroe, MI 48161

734-242-1976

geographic affiliate funds:

• Greater Milan Area Community Foundation

Community Foundation of St. Clair County

516 McMorran Boulevard

Port Huron, MI 48060

810-984-4761

Dickinson Area Community Foundation

333 South Stephenson, Suite 204

Iron Mountain, MI 49801

906-774-3131

geographic affiliate funds:

• Crystal Falls Area Community Fund
• Norway Area Community Foundation

Four County Community Foundation

231 East Clair Street

Almont, MI 48003

810-798-0909

Fremont Area Community Foundation

4424 West 48th Street, P.O. Box B

Fremont, MI 49412

231-924-5350

geographic affiliate funds:

• Lake County Community Foundation
• Mecosta County Community Foundation
• Osceola County Community Foundation

Grand Haven Area Community Foundation

One South Harbor Drive

Grand Haven, MI 49417

616-842-6378

geographic affiliate funds:

• Allendale Area Community Foundation
• Coopersville Area Community Foundation

Grand Rapids Community Foundation

184 Oakes Street SW

Grand Rapids, MI 49503

616-454-1751

geographic affiliate funds:

• Cascade Community Foundation
• East Grand Rapids Community Foundation Fund
• Ionia County Community Foundation
• Lowell Area Community Fund
• Southeast Ottawa Community Foundation
• Sparta Community Foundation
• Wyoming Community Foundation

Grand Traverse Regional Community Foundation

250 East Front Street, Suite 310

Traverse City, MI 49684

231-935-4066

Greenville Area Community Foundation

101 North Lafayette Street

Greenville, MI 48838

616-754-2640

geographic affiliate funds:

• Lakeview Area Community Fund
• Montcalm Panhandle Community Fund

Hillsdale County Community Foundation

P.O. Box 276

Hillsdale, MI 49242

517-439-5101

Huron County Community Foundation

P.O. Box 56

Bad Axe, MI 48413

989-269-2850

Jackson Community Foundation

One Jackson Square, Suite 308

Jackson, MI 49201

517-787-1321

Kalamazoo Community Foundation

151 South Rose Street, Suite 332

Kalamazoo, MI 49007

269-381-4416

geographic affiliate funds:

• Covert Township Community Fund

Keweenaw Community Foundation

236 Quincy Street

Hancock, MI 49930

906-482-9673

Lapeer County Community Foundation

264 Cedar Street

Lapeer, Michigan 48446

810-664-4470

Leelanau Township Community Foundation

104 Wing Street, P.O. Box 818

Northport, MI 49670

231-386-9000

Lenawee Community Foundation

603 North Evans Street

P.O. Box 142

Tecumseh, MI 49286

517-423-1729

Livonia Community Foundation

33300 Five Mile Road, Suite 105

Livonia, MI 48154

734-421-2285

Mackinac Island Community Foundation

1391 Hoban Street

Mackinac Island, MI 49757

906-847-3701

Marshall Community Foundation

124 West Michigan Avenue

Marshall, MI 49068

269-781-2273

Michigan Gateway Community Foundation

111 Days Avenue

Buchanan, MI 49107

269-695-3521

Mt. Pleasant Area Community Foundation

P.O. Box 1283

Mt. Pleasant, MI 48804

989-773-7322

North Woodward Community Foundation

1120 East Long Lake Road, Suite 205

Troy, MI 48085

248-740-7600

Petoskey-Harbor Springs Area Community Foundation

616 Petoskey Street, Suite 300

Petoskey, MI 49770

231-348-5820

Roscommon County Community Foundation

701 Lake Street

P.O. Box 824

Roscommon, MI 48653

989-275-3112

Sanilac County Community Foundation

47 Austin Street, P.O. Box 307

Sandusky, MI 48471

810-648-4931

Shiawassee Community Foundation

1350 East Main Street, Suite 206

Owosso, MI 48867

989-725-1093

Sturgis Area Community Foundation

310 North Franks Avenue

Sturgis, MI 49091

269-659-8508

geographic affiliate funds:

• Constantine Area Community Foundation
• White Pigeon Area Community Foundation

Three Rivers Area Community Foundation

P.O. Box 453

Three Rivers, MI 49093

269-279-7402

Tuscola County Community Foundation

317 South State Street, P.O. Box 534

Caro, MI 48723

989-673-8223

geographic affiliate funds:

• Cass City Booster’s Club
• Greater Millington Area Fund