Michigan

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

Business entity search
 
https://cofs.lara.state.mi.us/SearchApi/Search/Search
Additional info
 
Fee: $20
Processing: 20 business days (estimate)
Signatures: Original signature required

Corporate annual report

Notes
 
Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.
Business entity search
 
https://cofs.lara.state.mi.us/SearchApi/Search/Search
Form (e-file)
 
Link: https://cofs.lara.state.mi.us/corpweb/LoginSystem/ExternalLogin.aspx
Due: Annually, by October 1
Fee: $20.00

Charity registration

Filing exemption available!
 
Rule: If your booster club is affiliated with a public school, you may instead submit an exemption application.
Not eligible if using a professional fundraiser.
Link: http://www.michigan.gov/documents/ag/Fillable_Exemption_Form_2-9-09_Final_266603_7.pdf
Due: Prior to soliciting funds
Fee: None, to the best of our knowledge
Initial form
 
Link: http://www.michigan.gov/documents/ag/Fillable_Initial_App_2-9-09_266590_7.pdf
Due: Prior to soliciting funds (unless exempt from filing)
Fee: None, to the best of our knowledge
Renewal form
 
Link: http://www.michigan.gov/documents/ag/Fillable_Initial_App_2-9-09_266590_7.pdf
Due: Annually, within 6 months after fiscal year end (unless exempt from filing)
Fee: None, to the best of our knowledge

Income/franchise tax exemption

 

Sales tax exemption

Notes
 
As a charitable organization with federal tax exemption, your organization is exempt from state sales tax. However, you must provide sellers with a completed Sales Tax Exemption Certificate for their records.
Initial form
 
Link: Sales Tax Exemption Certificate
http://www.michigan.gov/documents/taxes/3372_216612_7.pdf
Due: n/a
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Thoroughly check form instructions for any additional required documents

Tax department

Raffle (games of chance)

Filing information
 
Link: https://www.michigan.gov/cg/0,9673,7-403-95973---,00.html
Due: Before event
Fee: $15.00-50.00

YOU SUPPORT THEM, WE SUPPORT YOU

With PBUSA membership, we file all the IRS and state paperwork. We keep your booster club up and running year after year.