Michigan Nonprofit Compliance Calendar

Federal filings (IRS)

• Federal 990 / 990-EZ / 990-N / 990-PF
  IRS Form 990 series — annual information return
  Due: 15th day of 5th month after fiscal year end (May 15 calendar-year)
  3 consecutive years unfiled = AUTOMATIC loss of tax-exempt status.
  Filing details →
• Federal 8868
  Form 8868 — automatic 6-month extension
  Due: On or before the original 990 due date
  Extends 990 deadline 6 months (Nov 15 calendar-year).
  Filing details →
• Federal 941
  Form 941 — quarterly payroll tax
  Due: Apr 30, Jul 31, Oct 31, Jan 31
  Penalties + interest on late deposits.
  Filing details →

Michigan state filings

• Michigan CSCL/CD-2000 Annual Report
  Michigan nonprofit annual report (LARA, Corporations Division)
  Due: Due October 1 annually (fixed)
  $20 fee. Loss of good standing and eventual automatic dissolution after two consecutive years of non-filing. File federal Form 990 series with the IRS.
  Filing details →
• Michigan CTS-02 (Renewal Solicitation Form); initial registration CTS-01
  Michigan charitable solicitation renewal (Attorney General, Charitable Trust Section)
  Due: License expires 1 year 7 months after fiscal year end; renewal due ~30 days before expiration (Jul 31 expiration / Jul 1 renewal for calendar-year orgs)
  No fee. Cannot legally solicit if the license lapses. Must include IRS Form 990.
  Filing details →

Michigan requirements overview

Registration: File Articles of Incorporation with the Michigan Department of Licensing and Regulatory Affairs (LARA). Apply for state tax-exempt status with the Michigan Department of Treasury.

Annual filing: File an Annual Report with LARA. File federal Form 990 with the IRS.

Solicitation: Register with the Michigan Attorney General, Charitable Trust Section, before soliciting (Form CT-1). File annual reports.