Revenue Administrative Bulletin 2016-8

List of Certified Community Foundations for Tax Year 2015 - Michigan Business Tax Credit

Approved: April 8, 2016

RAB 2016-8. This bulletin lists the names, addresses, and telephone numbers of the community foundations certified by the Department of Treasury for tax year 2015 in accordance with Section 1425, of the Michigan Business Tax Act (MBTA). Qualifying business taxpayers that elect to file returns under the MBTA for tax year 2015 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who made contributions to endowment funds held by certified community foundations is no longer available; it was repealed by 2011 PA 38.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 2015

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 2015. 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 on the appropriate tax form. No other applications for certification will be accepted for tax year 2015.

Allegan County Community Foundation

524 Marshall Street

Allegan, MI 49010

(269) 673-8344

Battle Creek Community Foundation

34 West Jackson Street

Battle Creek, MI 49017

(269) 962-2181

geographic affiliate funds:

• Athens Area Community Foundation

• Homer Area Community Foundation

• Springfield Community Foundation

Berrien Community Foundation

2900 South State, Suite 2E

St. Joseph, MI 49085

(269) 983-3486

Capital Region Community Foundation

330 Marshall Street, Suite 300

Lansing, MI 48823

(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

100 North Ripley Street, Suite F

Alpena, MI 49707

(989) 354-6881

geographic affiliate funds:

• Iosco County Community Foundation

• North Central Michigan Community Foundation

• Straits Area Community Foundation

Four County Community Foundation

231 East St. Clair

Almont, MI 48003

(810) 798-0909

Frankenmuth Community Foundation

P.O. Box 386

Frankenmuth, MI 48734

(989) 652-6600

Fremont Area Community Foundation

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

Fremont, MI 49412

(231) 924-5350

Grand Rapids Community Foundation

185 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

Hillsdale County Community Foundation

P.O. Box 276

Hillsdale, MI 49242

(517) 439-5101

Huron County Community Foundation

1160 South Van Dyke

Bad Axe, MI 48413

(989) 269-2850

Lapeer County Community Foundation

264 Cedar Street

Lapeer, MI 48446

(810) 664-4470

Livonia Community Foundation

33300 Five Mile Road, Suite 105

Livonia, MI 48154

(734) 421-5055

Michigan Gateway Community Foundation

111 Days Avenue

Buchanan, MI 49107

(269) 695-3521

Midland Area Community Foundation

76 Ashman Circle

Midland, MI 48640

(989) 839-8661

Roscommon County Community Foundation

701 Lake Street

Roscommon, MI 48653

(989) 275-3112

Sanilac County Community Foundation

47 Austin Street

P.O. Box 307

Sandusky, MI 48471

(810) 648-3634

Shiawassee Community Foundation

217 North Washington, Suite 104

Owosso, MI 48867

(989) 725-1093