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Michigan (MI) → Requirement Summary

Michigan charitable solicitation requirements summary

A quick, operational table pulled from the Master State Requirements (MSR). Use this as a starting point for planning filings and tracking risk.

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Requirement Summary Table

Columns removed: processing times, last verified, and confidence score.

Requirement Michigan (MI)
Filing Authority Michigan Attorney General → Charitable Trust Section
Filing Method
  • Email (preferred), efile, fax, or mail for renewals
  • Efile uses AG-linked efile system; third-party efile.form990.org referenced for returns
Filing Calendar & Triggers
  • Renewal due at least 30 days before expiration
  • Expiration is 1 year 7 months after close of fiscal year reported
Filing Due Date Submit renewal =30 days before solicitation registration expiration date (expiration = FYE + 7 months).
Renewal Detail
  • CTS-02 Renewal Solicitation Form + IRS return copy (exclude Schedule B)
  • Resident agent with MI street address required; no fee
Extensions Calendar
  • Request extension before registration expires; adds 5 months
  • Can request via checkbox on CTS-02 or by email/letter
Exemptions
  • Volunteer-only + < $25,000 contributions (and other statutory exemptions)
  • Use CTS-03 for exemption
Good Standing Required for Charity Filing? No
Solicitation while Curing Deficiencies? Yes
Enforcement Posture Moderate
Recovery Method
  • If expired: file CTS-02 renewal + updated governing/IRS docs
  • If audit/review pending: request extension or conditional registration/waiver per Attachment B
Required Documents
  • CTS-02
  • Copy of IRS 990/990-EZ/990-PF/990-N (Schedule B excluded)
  • List of officers/directors (or in IRS return); resident agent info
  • Audited/reviewed financials if thresholds met; contracts with professional fundraisers
Financial Audit/Review Thresholds If total contributions (per CTS-02 Attachment B) >$300,000: review or audit required; =$550,000: audit required.
Schedule B Reaction Rule (Donor Names) Remove
Signature Requirements Certification by authorized representative; signature on CTS-02 (scanned/e-sign OK for email).
High-Risk Traps / Enforcement Notes
  • Registration valid while renewal is pending unless notified otherwise
  • Resident agent with MI street address is mandatory
  • Use extension/conditional registration if audit not complete

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