Nonprofit Corporation Information

File nonprofit Articles of Incorporation with the Michigan Department of Labor & Economic Growth, Corporation Division at (517) 241-6470 to determine name availability and to request forms.  Forms are also available on this website under the link Corporations.

Contact the Internal Revenue Service at (800) 829-4933 to obtain the publication "Tax-Exempt Status for your Organization" (Publication 557) and the accompanying package "Application for Recognition of Exemption" (Form 1023).

The Michigan Department of Treasury no longer has an application process for tax exemption from Michigan Sales and Use Tax for nonprofit organizations.  Organizations exempted by statute, organizations granted exemption from Federal income tax under the Internal Revenue Code section 501(c)(3) or 501(c)(4) or organizations that had previously received an exemption letter from the Michigan Dept. of Treasury are entitled to sales and use tax exemption.  A copy of the federal exemption letter or a letter previously issued by the Michigan Dept. of Treasury must accompany a completed Michigan Sales and Use Tax Certificate of Exemption, form 3372.

Any questions, please contact the Michigan Department of Treasury, Sales, Use and Withholding Tax office, 517-636-4730.

Most charitable nonprofits must also file with the Attorney General's Charitable Trust Section. Forms and instructions are available at the Attorney General's website. Call 517-373-1152 if you have questions or need forms mailed to you.