At a Glance

Michigan nonprofits must file both federal Form 990 series returns and state-specific documents annually to maintain tax-exempt status. Federal returns are due by the 15th day of the 5th month after your fiscal year ends, while Michigan’s LARA annual report (Form CSCL/CD-2000) is due October 1 each year, and charitable solicitation renewals expire 1 year and 7 months after your fiscal year-end.

Introduction

Keeping up with Michigan’s compliance deadlines can feel overwhelming when you’re busy fulfilling your organization’s mission. However, staying on top of these filings isn’t just good practice—it’s essential for maintaining your nonprofit status and avoiding penalties that could drain your valuable resources.

Fortunately, navigating the filing requirements doesn’t have to be complicated. We help nonprofits manage annual filing deadlines by preparing and submitting required state documents—including Annual Reports and Statements of Information—so organizations remain in good standing with state agencies. First and foremost, you need to understand both federal obligations (like your Form 990 series) and Michigan-specific requirements (such as LARA filings and charitable solicitation renewals).

In fact, with the right knowledge and preparation, you can transform this administrative challenge into a straightforward process. This guide breaks down everything you need to know about maintaining compliance for your established Michigan nonprofit—from IRS deadlines to state-level requirements and best practices that keep your organization running smoothly year after year.

Federal Annual Filing Requirements

The cornerstone of federal compliance for nonprofits revolves around the Form 990 series—crucial documents that must be submitted annually to maintain your tax-exempt status.

Form 990 series overview

The Form 990 series represents comprehensive annual filings that provide the IRS and public with financial transparency of your nonprofit. Despite being tax-exempt, your Michigan nonprofit must still demonstrate accountability through these filings. Form 990 functions as a thorough overview of your nonprofit organization, requiring details about your finances, performance, activities, and governance (see the Michigan LARA annual reports and statements). Since these documents are publicly accessible, they serve as important tools for potential donors evaluating your organization’s credibility.

Which form to file based on revenue

Your filing obligations depend primarily on your organization’s financial size:

• Form 990-N (e-Postcard): For smaller organizations with gross receipts normally ≤ $50,000 (see the Michigan Attorney General renewal instructions). This eight-question electronic form requires basic information including your EIN, tax year, legal name, address, principal officer information, and website.
• Form 990-EZ: For organizations with gross receipts < $200,000 and total assets < $500,000 (see the Michigan Attorney General renewal instructions). This four-page form demands more detailed information than the 990-N, including program accomplishments and financial statements (see the Michigan LARA annual reports and statements).
• Form 990: Required for larger organizations with gross receipts ≥ $200,000 or total assets ≥ $500,000 (see the Michigan Attorney General renewal instructions). This comprehensive 12-page form requires extensive organizational information (see the Michigan LARA annual reports and statements).
• Form 990-PF: Mandatory for all private foundations regardless of financial status (see the Michigan Attorney General renewal instructions).

E-filing requirements and deadlines

Electronic filing is now mandatory for most tax-exempt organizations. Organizations must file by the 15th day of the 5th month after their fiscal year ends. For instance, if your fiscal year ends December 31, your filing deadline is May 15 of the following year (see the Michigan LARA annual reports and statements).

Additionally, you can request a six-month extension by filing Form 8868 before your original deadline. Although electronic filing is required for current returns, paper filing might still be permitted for certain historical returns. Note that Form 990-N due dates cannot be extended, but no penalties apply for late submissions.

Consequences of missing IRS deadlines

Failing to file on time carries serious repercussions. The IRS assesses daily penalties for late information returns, with higher per-day and maximum amounts for larger organizations; consult current IRS instructions for the Form 990 series for specific penalty amounts and thresholds. Moreover, if your nonprofit fails to file required returns for three consecutive years, your tax-exempt status will be automatically revoked. Once revoked, you’ll need to reapply for tax-exempt status, potentially becoming liable for taxes as a for-profit entity, and donors will no longer be able to deduct their contributions. This means your organization could lose crucial funding sources while facing new tax burdens.

Furthermore, delinquent filings can trigger IRS audits and damage your reputation among donors who often review these public documents before making contributions.

Michigan State Annual Filing Requirements

Beyond federal IRS requirements, every Michigan nonprofit must meet state-level obligations to maintain good standing. These annual state filings ensure your organization remains legally recognized and properly registered with Michigan authorities. We help nonprofits prepare and submit these required state filings—including Annual Reports and Statements of Information—ensuring organizations maintain good standing with the Department of Licensing and Regulatory Affairs (LARA) (517-335-8000, michigan.gov/lara).

Filing Form CSCL/CD-2000 with LARA

Form CSCL/CD-2000 serves as the official annual report for Michigan nonprofit corporations. This document must be filed with the Department of Licensing and Regulatory Affairs (LARA) through the Corporations Division. Primarily, this filing updates your organizational details and confirms your nonprofit’s active status as required under Section 911 of the Michigan Nonprofit Corporation Act (MCL 450.2911). Even if no information has changed from the previous year, you must still submit this report.

Due date and submission methods

Your nonprofit must file the CSCL/CD-2000 form annually by October 1 each year following incorporation (see the Michigan LARA annual reports and statements). Essentially, your first filing becomes due the year after you establish your nonprofit. To make the process more convenient, LARA sends a pre-printed annual report to your organization’s resident agent approximately three months before the deadline. Organizations that have opted for electronic communication will receive email notices at the resident agent’s email address on file.

You can submit your annual report through several methods:

• Online: File through Michigan’s online portal at www.michigan.gov/corpfileonline (available approximately 90 days before the due date – starting around June 15) (see the Michigan LARA annual reports and statements).
• Mail: Submit by mail using the address currently provided by LARA in the annual report instructions.
• In-person: Check LARA’s website for current in-person submission options and locations.

What information is required

Your annual report must include specific information to keep your nonprofit’s records current:

First, you must provide your registered office address and resident agent’s name and address (see the Michigan LARA annual reports and statements). The resident agent must maintain a physical Michigan address to receive legal documents and official notices on behalf of your organization. Notably, a business cannot serve as its own resident agent (see the Michigan LARA annual reports and statements).

Second, you must include names and addresses of your nonprofit’s officers and directors (see the Michigan LARA annual reports and statements). For professional corporations, at least one shareholder must be a properly licensed professional (see the Michigan LARA annual reports and statements).

Additionally, you’ll need to provide a resident agent email address for receiving important notices and reminders (see the Michigan LARA annual reports and statements).

Penalties for late or missed filings

Failing to file your annual report carries serious consequences. A filing fee applies for nonprofit corporations; verify the current amount with LARA (see the Michigan LARA annual reports and statements). If your organization fails to submit required annual reports and pay related fees for a statutory period, your nonprofit may be administratively dissolved or have its authority to transact business revoked (see the Michigan LARA annual reports and statements).

To restore your nonprofit after dissolution, you must file any past-due reports and pay all missed fees; penalties may also apply (see the Michigan LARA annual reports and statements).

Foreign (out-of-state) nonprofits that fail to keep their filings current may face revocation of their authority to transact business in Michigan.

Consequently, maintaining a calendar of filing deadlines becomes crucial for nonprofit compliance. Setting up email reminders through LARA’s system can help ensure you never miss these essential state requirements.

Charitable Solicitation Renewal in Michigan

Alongside federal and state annual reports, Michigan nonprofits engaged in fundraising must renew their charitable solicitation registration to maintain legal compliance. We manage the full renewal process for charitable solicitation registrations and track each deadline across varying state requirements.

Form CTS-02 renewal process

The Charitable Solicitation Renewal process in Michigan centers around Form CTS-02, which must be submitted to the Michigan Attorney General’s Office (517-335-7622, michigan.gov/ag) Consumer Protection Team. Currently, there is no fee to register or renew your solicitation license in Michigan (see the Michigan Attorney General renewal instructions). You can submit your renewal through several methods:

• Email: Send PDF attachments to ct_email@michigan.gov (include your AG file number and legal name in the subject line) (see the Michigan Attorney General renewal instructions).
• Efile: Submit through the Michigan Attorney General e-filing portal for charities.
• Mail: Send completed forms to Charitable Trust Section, P.O. Box 30214, Lansing, MI 48909 (see the Michigan AG charity forms page).
• Overnight mail: Deliver to 525 West Ottawa Street, 3rd Floor Williams Building, Lansing, MI 48933 (see the Michigan AG charity forms page).

Who must file and when

Your charitable solicitation registration expires 1 year and 7 months after the end of your organization’s fiscal year (see Michigan statute MCL 400.277). To maintain continuous registration, submit your renewal at least 30 days prior to this expiration date (see the Michigan Attorney General renewal instructions).

Should you need more time, you can request a 5-month extension by checking the extension box on the renewal form and, if applicable, including Form 8868 (if you’ve also requested an IRS extension) (see the Michigan Attorney General renewal instructions).

During the processing period, your existing registration remains valid as long as your renewal is pending (see the Michigan Attorney General renewal instructions). You can verify your status by searching for your organization on michigan.gov/charitysearch (see the Michigan Attorney General renewal instructions).

Required attachments and documentation

Your CTS-02 renewal application must include:

• Copy of your most recent IRS Form 990.
• List of current officers and directors.
• Professional fundraising contracts (if applicable).
• Audited financial statements for organizations receiving more than $550,000 in contributions.
• Reviewed financial statements for organizations receiving between $300,000 and $550,000.

Organizations filing Form 990-N must submit Form CTS-02 990N along with a copy of Form 990-N if available.

Exemptions from registration

Certain organizations are exempt from charitable solicitation registration requirements:

• Organizations raising less than $25,000 annually using only unpaid volunteers.
• Religious organizations.
• Educational institutions certified by the state board of education.
• Veterans’ organizations chartered by U.S. Congress.
• Licensed Michigan hospitals, their foundations and auxiliaries.
• Organizations soliciting exclusively among members, directors, trustees, or their immediate families.
• Licensed organizations serving children and families.

If you believe your organization qualifies for exemption, you can file Form CTS-03 (Request for Exemption) rather than the renewal form (see the Michigan AG Form CTS-03 (Request for Exemption)).

Organizations that have let their registration lapse can simply submit a renewal filing for their most recent fiscal year along with copies of any changes to organizing documents or bylaws since the previous submission.

Unrelated Business Income and State Tax Filings

While many nonprofits focus primarily on federal filings, tax-exempt status doesn’t exempt your organization from all taxation. Tax obligations arise specifically when your nonprofit generates income unrelated to your exempt purpose.

When to file Form 4891

Tax-exempt corporations with unrelated business income and nexus in Michigan may be subject to the Michigan Corporate Income Tax (CIT) and must file Form 4891 when they meet Michigan’s filing thresholds and liability requirements. This obligation applies in addition to your federal Form 990-T requirement (see IRS guidance on unrelated business income (UBIT)).

UBI is income from a regularly conducted trade or business not substantially related to your organization’s charitable, educational, or other exempt purpose (see IRS guidance on unrelated business income (UBIT)). For example, a museum operating a gift shop selling items unrelated to exhibits may generate UBI.

Michigan generally requires standard taxpayers with nexus in Michigan and apportioned or allocated gross receipts of $350,000 or more to file Form 4891, and a return is required when corporate income tax liability exists (for example, liability exceeding $100) (see the Michigan Form 4891 instructions).

Filing deadlines for UBI

The filing deadline structure follows a straightforward pattern:

• Calendar year nonprofits: April 30 following the end of the tax year.
• Fiscal year nonprofits: Last day of the fourth month after your fiscal year ends.

You can submit Form 4891 through:

• Michigan Department of Treasury’s online services portal.
• Mail to the Michigan Department of Treasury.

Unlike the federal Form 990-T, which allows a six-month extension, Michigan has its own extension procedures for Form 4891.

Sales tax exemption and Form 3372

To claim sales and use tax exemption on purchases in Michigan, present Form 3372 (Michigan Sales and Use Tax Certificate of Exemption) directly to vendors. Michigan does not issue pre-approvals for exemption certificates—your organization provides the certificate to the seller and must use purchased items exclusively for exempt purposes.

Importantly, nonprofits engaged in retail sales must obtain a Sales Tax License through the Michigan Department of Treasury, regardless of your exempt status. This requirement ensures proper collection and remittance of sales tax on taxable items sold to customers.

Other Michigan tax considerations

Beyond UBI and sales tax, your nonprofit faces several additional tax considerations:

Primarily, the Michigan Corporate Income Tax applies to net taxable unrelated business income at the state’s CIT rate set by law. Estimated payment requirements may apply depending on your organization’s liability; refer to Michigan Department of Treasury guidance for current rates and due dates.

Throughout your operations, maintain meticulous records separating exempt activities from potentially taxable ones.

Finally, for property tax exemptions, apply with your local assessing unit (city/township) according to their specific procedures. The property must be both owned and occupied by your organization and used exclusively for exempt purposes.

Best Practices for Annual Compliance

Effective compliance management requires strategic organization beyond just knowing what to file. Establishing solid systems helps prevent costly mistakes that could jeopardize your nonprofit status. We support organizations in organizing filing details, reminders, and agency correspondence to maintain comprehensive compliance records.

Maintain accurate records year-round

Proper recordkeeping forms the foundation of compliance success. The IRS requires books and records demonstrating your organization complies with tax rules (see IRS recordkeeping requirements for exempt organizations). Keep all corporate documents, board meeting minutes, and activity records that support income and expenses. Maintain these records for at least three years after filing, though certain documents like incorporation papers should be kept permanently.

Track all filing deadlines in a calendar

Given that different requirements follow various calculation methods, create a comprehensive compliance calendar. Your calendar should include Form 990 deadlines, state charity registration renewals, and annual board meeting dates. Organizations with compliance obligations across multiple states benefit from professional services that monitor varying renewal dates, reporting schedules, and jurisdiction-specific rules.

Use e-filing platforms for efficiency

Electronic filing provides faster IRS acknowledgment and reduces processing time (see IRS e-file for charities and nonprofits). These systems often include security protections and automatic tracking of filing status.

Review IRS and state notices regularly

Promptly address communications from regulatory agencies. The IRS may request additional information during reviews (see IRS requested items for exempt organization audits). Monitoring notices helps you respond quickly to potential compliance issues before they escalate into penalties or audits.

Assign compliance roles within your team

Clearly designate responsibility for maintaining compliance records. Your board bears legal accountability for ensuring federal and state compliance records remain current. Establish procedures for regular internal reviews to catch issues early. Some nonprofits find value in working with compliance specialists who can provide ongoing guidance and ensure accurate preparation of required filings.

Conclusion

Maintaining compliance for your Michigan nonprofit requires attention to both federal and state obligations throughout the year. After all, these filings serve as the foundation of your organization’s legal standing and tax-exempt status. Missing deadlines can lead to serious consequences, including potential revocation of your tax-exempt status, automatic dissolution of your nonprofit, or hefty penalties that divert resources from your mission.

Remember that each filing serves a specific purpose – Form 990 demonstrates accountability to the IRS, LARA filings confirm your active status in Michigan, charitable solicitation renewals enable legal fundraising, and proper tax filings address any unrelated business income. Therefore, treating these requirements as interconnected parts of your compliance strategy rather than isolated tasks will help streamline your approach.

Most importantly, proactive management through organized recordkeeping, dedicated compliance roles, and electronic filing systems transforms these administrative tasks from burdensome obligations to routine procedures. Creating a comprehensive compliance calendar that tracks all deadlines becomes especially valuable when managing multiple filing requirements with varying due dates.

Your nonprofit’s ongoing success depends not only on fulfilling your mission but also on maintaining the legal framework that allows you to operate. Consequently, investing time in understanding and systematically addressing these filing requirements protects your organization’s status and reputation. With the guidance provided in this guide, you now have the knowledge needed to keep your Michigan nonprofit in good standing year after year while focusing on the important work that defines your organization’s purpose.

Frequently Asked Questions