Revenue Administrative Bulletin 2026-7

List of Community Foundations for Tax Year 2026 Michigan Business Tax Credit

Approved: May 27, 2026

RAB 2026-7. 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 2026 in accordance with Section 425 of the Michigan Business Tax Act (MBTA), MCL 208.1425. Qualifying business taxpayers that elect to file returns under the MBTA for tax year 2026 are eligible to take a credit for contributions made to endowment funds held by community foundations certified by the Department of Treasury. 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who made contributions to endowment funds held by certified community foundations is no longer available; it was repealed by 2011 PA 38.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 contributes 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.

The Department of Treasury has certified the following Community Foundations for tax year 2026:

Berrien Community Foundation

211 Hilltop Rd Suite 117

St. Joseph, MI 49085

(269) 983-3304

Charlevoix County Community Foundation

301 Water Street

East Jordan, MI 49727

(231) 536-2440

Community Foundation of the Holland/Zeeland Area

85 E. 8^th Street Suite 110

Holland, MI 49423

(616) 396-6590