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.

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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