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Michigan CTS-01 initial solicitation guide

Michigan charitable solicitation registration

A covered charity registers with the Michigan Attorney General before soliciting or receiving contributions by any means. The initial CTS-01 package requires a Michigan resident agent, organization and financial records, and conditional fundraiser or accountant materials; the approved filing should be preserved separately from entity and federal tax records.

Scope note: This guide covers first-time solicitation registration under Michigan's Charitable Organizations and Solicitations Act. It does not decide an exemption, register a professional fundraiser, create a corporation, establish tax exemption, replace charitable-trust registration, or cure an expired record. This is informational content, not legal or tax advice.

Confirm the Michigan trigger and exemption position

Michigan law requires a nonexempt charitable organization that solicits or intends to solicit, receives, or intends to receive contributions from people by any means to register before solicitation. Inventory donation pages, direct appeals, events, grants, peer-to-peer activity, chapter work, and fundraising firms. Keep the intended start date with the campaign record so registration is a real launch dependency.

Review MCL 400.283 and the current CTS-03 process before claiming an exemption. Michigan lists an example for an organization using volunteers exclusively and receiving less than $25,000 a year, along with other specified categories. The facts and form matter. A 501(c)(3) letter, nonprofit corporation, or volunteer board alone does not establish the exemption.

Resolve the Michigan resident agent before signing

The current CTS-01 requires the name and Michigan street address of a resident agent for service of process. A post office box is not enough, and the organization cannot name itself. Confirm the agent's willingness, correct legal name, physical address, and an internal process for routing state correspondence before the form circulates for certification.

Keep this Attorney General resident-agent field distinct from the corporation's registered-agent record maintained through the Department of Licensing and Regulatory Affairs. The names may be related, but one filing does not automatically update the other. A missed notice can turn a correct initial filing into an avoidable status problem.

Build the CTS-01 mandatory attachment package

Prepare the completed form, current officers and directors, complete Form 990, 990-EZ, or 990-PF—or the CTS-01 financial chart for a 990-N filer—governing documents, and IRS determination letter. Out-of-state corporations should use filed articles and amendments plus bylaws as directed. Reconcile the legal name, solicitation names, purpose summary, fiscal period, leaders, and financial data before certification.

Michigan-based organizations can have an additional charitable-trust registration step using CTS-05, and trusts use their specified inventory form. Follow the current instructions for the organization's legal form. Do not omit a starred item because the same document appears in a corporation or IRS file; the Attorney General filing has its own completeness test.

Add conditional fundraiser and accountant materials

If the organization used or will use professional fundraisers, complete the applicable CTS-01 attachment and provide contracts and amendments when required. Record each firm's legal name, role, campaign dates, custody of funds, compensation, and separate Michigan registration status. The charity's filing does not substitute for the vendor's own compliance.

Test the current financial-statement thresholds and include an audit or review when required. If a conditional registration or one-time waiver is available and factually needed, request it through the form's process rather than silently omitting the statement. Tie the accountant's period and numbers to the federal return and state answers.

Submit, answer deficiencies, and verify the Michigan record

The Attorney General lists email as the preferred route and also provides mail, fax, and e-filing options. Put the organization name and any assigned Attorney General file number in the email subject as instructed, save the PDF before attaching it, and retain the sent message with the exact attachments. Avoid sending duplicate packages through several channels.

Save the accepted registration, agency messages, and public registry result. If the filing is incomplete, respond from the reconciled source file and retain both versions. Michigan says a renewal submitted at least 30 days before expiration remains valid while pending unless the organization is told otherwise; calendar that renewal lead time when the initial record is issued.

Official Michigan sources

Michigan charitable organizations

Current forms, exemption examples, submission routes, and renewal guidance.

Michigan CTS-01

Current initial form, required and conditional attachments, resident agent, and certification.

MCL 400.273

Pre-solicitation registration rule and registration-statement content.

MCL 400.283

Statutory exemptions from registration and reporting.

Michigan charity FAQ

Registration, charitable-trust, fundraiser, and dissolution distinctions.

Michigan charitable-organizations forms

Current CTS form library and filing paths.

IRS state links

Federal directory for separate state and tax resources.

Sources reviewed September 25, 2026. Current statutes, regulator instructions, forms, public records, and record-specific written agency direction control.

Michigan registration FAQ

When must a covered charity register in Michigan?

Before it solicits or intends to solicit, receives, or intends to receive contributions from people by any means, unless an exemption applies.

Which form starts Michigan charity registration?

Use the current CTS-01 Initial Solicitation Form and its required attachments.

Does CTS-01 require a Michigan resident agent?

Yes. The current form requires a Michigan resident agent with a street address and says the organization cannot name itself.

What does a Michigan 990-N filer attach?

The current CTS-01 directs a 990-N filer to complete the financial chart in its attachment instead of supplying a full Form 990.

How should Michigan forms be submitted?

The Attorney General lists email as preferred and also identifies mail, fax, and e-filing routes.

Does the charity's filing register its professional fundraiser?

No. Fundraising firms have separate registration and contract obligations that must be checked independently.