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Revenue Administrative Bulletin 2019-9

Revenue Administrative Bulletin 2019-9

List of Certified Community Foundations for Tax Year 2019 – Michigan Business Tax Credit

Approved: June 18, 2019

RAB 2019-9. This bulletin lists the names, addresses and phone numbers of the community foundations that have been certified by the Department of Treasury for tax year 2019 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 2019 are eligible to take a credit for contributions made to endowment funds held by 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who made contributions to endowment funds held by certified community foundations is no longer available; it was repealed by 2011 PA 38.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 2019

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, up to $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 2019. Some of the larger community foundations manage funds of smaller community foundations, known as geographic affiliate funds, that 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 2019.

The Department of Treasury has certified the Community Foundations listed below for tax year 2019:

Battle Creek Community Foundation

32 W. Michigan Avenue, Suite 1

Battle Creek, MI 49017

269-962-2181

Canton Community Foundation

50430 School House Road, Suite 200

Canton, MI 48170

734-495-1200

geographic affiliate:

  • Community Foundation of Plymouth

Capital Region Community Foundation

330 Marshall Street, Suite 300

Lansing, MI 48912

517-664-9858

geographic affiliates:

  • 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
  • Portland Foundation Fund
  • St. Johns Area Community Fund
  • Williamston Area Beautification Fund

Community Foundation for Northeast Michigan

100 N. Ripley, Suite F

Alpena, MI 49707

989-354-6881

geographic affiliates:

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

Frankenmuth Community Foundation

PO Box 386

Frankenmuth, MI 48734

989-652-6600

Greenville Area Community Foundation

101 N. Lafayette Street

Greenville, MI 48838

616-754-2640

geographic affiliates:

  • Lakeview Area Community Fund
  • Montcalm Panhandle Community Fund

Livonia Community Fund

33300 Five Mile Road

Livonia, MI 48154

734-421-5055

Mackinac Island Community Foundation

1391 Hoban Street Apt 101

Mackinac Island, MI 49757

906-847-3701

Midland Area Community Foundation

76 Ashman Circle

Midland, MI 48640

989-839-9661

geographic affiliates:

  • Clare County Community Foundation
  • Gladwin County Community Foundation