Revenue Administrative Bulletin 1992-11

Approved: July 1, 1992

AVAILABILITY OF COMMUNITY FOUNDATION TAX CREDIT FOR TAX YEAR 1992 AND LIST OF CERTIFIED COMMUNITY FOUNDATIONS FOR TAX YEAR 1992 - SINGLE BUSINESS TAX CREDIT AND INCOME TAX CREDIT

RAB-92-11. This bulletin announces the availability of the community foundation tax credit for tax year 1992. In addition, this bulletin lists the names, addresses and phone numbers of the community foundations that have been certified by the Treasury Department for tax year 1992 in accordance with section 38c of the Single Business Tax Act and section 261 of the Income Tax Act, as last amended by Public Act 170 of 1991 and Public Act 171 of 1991.

Availability of Tax Credit

The community foundation tax credit statute states that the credit does not apply in a tax year for which the aggregate amount of the credit claimed by all taxpayers for all prior tax years exceeds $6 million.

The Treasury Department has determined that the $6 million cap has not been exceeded in prior tax years. Accordingly, the tax credit will be available in tax year 1992.

Certified Community Foundations for Tax Year 1992

Contributions to a certified community foundation may be eligible for the tax credit described in Revenue Administrative Bulletin 1992-2.

Listed below are the community foundations that have been certified by the Treasury Department for tax year 1992. No other applications for certification will be accepted for tax year 1992. 

Albion Civic Foundation
P.O. Box 156
Albion, Michigan 49224
(517) 629-3349
Ann Arbor Area Community Foundation
121 W. Washington, Suite 400
Ann Arbor, Michigan 48104
(313) 663-0401
Battle Creek Community Foundation
One Riverwalk Centre
34 W. Jackson Street
Battle Creek, Michigan 49017-3505
(616) 962-2181
Bay Area Community Foundation
809 Saginaw Street
Bay City, Michigan 48708
(517) 893-4438
Berrien Community Foundation, Inc.
P.O. Box 92, 515 Ship Street
Suite A-4
St. Joseph, Michigan 49085
(616) 983-3304
Buchanan Area Foundation
P.O. Box 72
Buchanan, Michigan 49107
(616) 695-1500
Cadillac Area Community Foundation
107 N. Mitchell Street
P.O. Box 102
Cadillac, Michigan 49601
(616) 775-9911
Capital Region Community Foundation
300 N. Washington Square, #201
Lansing, Michigan 48933-1285
(517) 485-1630
Civic Foundation of Chelsea, Michigan
P.O. Box 45
Chelsea, Michigan 48118
(313) 475-3444
Colon Foundation
200 Goodell Avenue
Colon, Michigan 49040
(616) 432-3625
Community Foundation for Delta County, Michigan
230 Ludington Street
Escanaba, Michigan 49829
(906) 786-2192
Community Foundation for Southeastern Michigan
333 W. Fort Street, Suite 2010
Detroit, Michigan 48226
(313) 961-6675
Community Foundation of Greater Flint
432 N. Saginaw Street, Suite 410
Flint, Michigan 48502-2013
(313) 767-8270
Community Foundation of Monroe County
105 E. Front Street
P.O. Box 627
Monroe, Michigan 48161
(313) 242-1976
Community Foundation of St. Clair County
P.O. Box 610346
Port Huron, Michigan 48061-0346
(313) 984-4761
Four County Foundation
133 South Main Street, Suite C
P.O. Box 118
Romeo, Michigan 48065
(313) 752-4484
Fremont Area Foundation
108 South Stewart Street
Fremont, Michigan 49412
(616) 924-5350
Grand Haven Area Community Foundation, Inc.
One South Harbor Drive
Grand Haven, Michigan 49417
(616) 842-6378
Grand Rapids Foundation
209-C Waters Building
161 Ottawa NW
Grand Rapids, Michigan 49503-2703
(616) 454-1751
Greater Frankenmuth Area Community Foundation
300 Center Avenue, P.O. Box 2040
Bay City, Michigan 48707
(517) 894-9282
Greater Rochester Area Community Foundation
71 Walnut Blvd., Suite 110
P.O. Box 431
Rochester, Michigan 48308
(313) 651-6700
Greenville Area Foundation
411 S. Lafayette Street
Greenville, Michigan 48838
(616) 754-5645
Hillsdale County Community Foundation
52 E. Bacon Street, P.O. BOX 276
Hillsdale, Michigan 49242
(517) 439-5101
Holland Community Foundation
One West 8th Street
Holland, Michigan 49423
(616) 396-6590
Jackson Community Foundation
230 W. Michigan Avenue
Jackson, Michigan 49201
(517) 787-1321
Kalamazoo Foundation
151 South Rose Street, Suite 332
Kalamazoo, Michigan 49007
(616) 381-4416
Ludington Area Foundation
P.O. Box 160
Ludington, Michigan 49431
(616) 845-0326
Marquette Community Foundation
P.O. Box 185
Marquette, Michigan 49855-0185
(906) 226-7666
Marshall Community Foundation
126 W. Michigan Avenue, Suite 202
Marshall, Michigan 49068
(616) 781-2273
Midland Foundation
812 West Main Street
Midland, Michigan 48640
(517) 839-9661
Muskegon County Community Foundation
425 W. Western Avenue, Suite 304
Muskegon, Michigan 49440
(616) 722-4538
Northeast Michigan Community Foundation, Inc.
150-B North State Avenue
P.O. Box 282
Alpena, Michigan 49707
(517) 354-2221
Saginaw Community Foundation
118 East Genesee
Saginaw, Michigan 48607
(517) 775-0545
Shiawassee Foundation
4051 S. M52
Owosso, Michigan 48867
(517) 725-5101
Three Rivers Area Foundation, Inc.
P.O. Box 453
Three Rivers, Michigan 49093
(616) 279-7402
Zeeland Community Foundation, Inc.
101 E. Main Street
Zeeland, Michigan 49464
(616) 772-1901