Revenue Administrative Bulletin 1994-10

Approved: July 13, 1994

AVAILABILITY OF COMMUNITY FOUNDATION TAX CREDIT FOR TAX YEAR 1994 AND LIST OF CERTIFIED COMMUNITY FOUNDATIONS FOR TAX YEAR 1994 - SINGLE BUSINESS TAX CREDIT AND INCOME TAX CREDIT

RAB 94-10. This bulletin announces the availability of the community foundation tax credit for tax year 1994. 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 1994 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 1994.

Certified Community Foundations for Tax Year 1994

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 1994. No other applications for certification will be accepted for tax year 1994.

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 A4
St. Joseph, Michigan 49085
616) 983-3304

Branch County Community Foundation
16 N. Clay Street
Coldwater, Michigan 49036
(517) 278-4517

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, #104
Lansing, Michigan 48933-1233
(517) 485-1630

Charlevoix County Community Foundation
203 Main Street
East Jordan, Michigan 49727
(616) 536-2440

Colon Foundation
119 S. Blackstone Avenue
Colon, Michigan 49040
(616) 432-4155

Community Foundation for Delta County, Michigan
230 Ludington Street
Escanaba, Michigan 49289
(906) 786-2192

Community Foundation for Northeast Michigan
123 Water Street, P.O. Box 282
Alpena, Michigan 49707
(517) 354-6881

Community Foundation for Southeastern Michigan
333 W. Fort Street, Suite 2010
Detroit, Michigan 48226
(313) 961-6675

Community Foundation of Greater Flint
502 Church Street
Flint, Michigan 48502-1206
(810) 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
800 Military Street, Suite 309
Port Huron, Michigan 48060
(810) 984-4761

Four County Foundation
155 Rawles Street
P.O. Box 118
Romeo, Michigan 48065
(810 ) 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

Grand Traverse Regional Community Foundation
115 Park Street
Traverse City, Michigan 49684
(616) 935-4066

Gratiot County Community Foundation
1131 E. Center Street
P.O. Box 310
Ithaca, MI 48847
(517) 875-4222

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) 651-0963

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, MI 49242
(517) 439-5101

Holland Community Foundation
1 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

Leelanau Township Foundation, Inc.
P.O. Box 818
Northport, Michigan 49670
(616) 386-9000

Ludington Area Foundation
P.O. Box 160
Ludington, Michigan 49431
(616) 845-0326

Manistee County Foundation, Inc.
200 River Street
Manistee, Michigan 49660
(616) 723-7269

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

Mount Pleasant Area Community Foundation, Inc.
217 West Broadway, P.O. Box 1283
Mount Pleasant, Michigan 48804-1283
(517) 773-7322

Muskegon County Community Foundation
425 W. Western Avenue, Suite 304
Muskegon, Michigan 49440
(616) 722-4538

Petoskey-Harbor Springs Area Community Foundation
616 Petoskey Street, Suite 004
Petoskey, Michigan 49770
(616) 348-5820

Saginaw Community Foundation
118 East Genesee
Saginaw, Michigan 48607
(517) 775-0545

Shiawassee Foundation
4051 S. M52
Owosso, Michigan 48867
(517) 725-5101

Sturgis Foundation
c/o Bank One Trust Department
100 East Chicago Road
Sturgis, Michigan 49091
(616) 651-4711

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) 772-4040