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Approved: April 5, 2017
RAB 2017-5. This bulletin lists the names, addresses, and telephone numbers of the community foundations certified by the Department of Treasury for tax year 2016 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 2016 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who made contributions to endowment funds held by certified community foundations is no longer available; it was repealed by 2011 PA 38.
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 2016. 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 2016.
524 Marshall Street
Allegan, MI 49010
269-673-8344
34 West Jackson Street
Battle Creek, MI 49017
269-962-2181
geographic affiliate funds:
2900 South State, Suite 2E
St. Joseph, MI 49085
269-983-3486
330 Marshall Street, Suite 300
Lansing, MI 48823
517-272-2870
geographic affiliate fund:
P.O. Box 186
Sidney, MI 48885
989-328-6101
507 West Water Street
P.O. Box 718
East Jordan, MI 49727
231-536-2440
425 West Western Avenue
Suite 200
Muskegon, MI 49440
231-722-4538
geographic affiliate funds:
100 North Ripley Street
Suite F
Alpena, MI 49707
989-354-6881
geographic affiliate funds:
231 East St. Clair
Almont, MI 48003
810-798-0909
P.O. Box 386
Frankenmuth, MI 48734
989-652-6600
4424 West 48th Street, P.O. Box B
Fremont, MI 49412
231-924-5350
185 Oakes Street SW
Grand Rapids, MI 49503
616-454-1751
geographic affiliate funds:
250 East Front Street
Suite 310
Traverse City, MI 49684
231-935-4066
101 North Lafayette Street
Greenville, MI 48838
616-754-2640
P.O. Box 276
Hillsdale, MI 49242
517-439-5101
1160 South Van Dyke
Bad Axe, MI 48413
989-269-2850
264 Cedar Street
Lapeer, MI 48446
810-664-4470
33300 Five Mile Road
Suite 105
Livonia, MI 48154
734-421-5055
111 Days Avenue
Buchanan, MI 49107
269-695-3521
76 Ashman Circle
Midland, MI 48640
989-839-8661
701 Lake Street
Roscommon, MI 48653
989-275-3112
47 Austin Street, P.O. Box 307
Sandusky, MI 48471
810-648-3634
217 North Washington
Suite 104
Owosso, MI 48867
989-725-1093