| Audit Required | YES | If public support $500,000 or more. If between $250,000 and $500,000, reviewed financial statements required. Audited financial statements must be prepared in accordance with GAAP. |
|---|---|---|
| Due Date | 30 days prior to license expiration. | |
| Fee | NONE | |
| Financial Report | YES | |
| Important Note | ||
| Annual IRS 990 | YES | "Michigan Supplement to Form 990-EZ"?? required if gross receipts are $100,000 or more. |
| Initial Audit | YES | If public support is over $500,000 or more. If between $250,000 and $500,000, CPA review required. Audited financial statements must be prepared in accordance with GAAP. |
| Initial Bylaws | YES | |
| Initial Certificate or Articles Of Incorporation | YES | |
| Make Checks Payable To | N/A | |
| E-Mail Contact | ||
| Exemption from annual registration upon request | NO | |
| Fees | 0.00 | |
| Fundraiser Contracts | YES | |
| Governing Law | ||
| Important Note | ||
| Contact | Patricia Conley, Administrator | (517) 373-1152 |
| IRS Determiniation Letter | YES | |
| IRS Form 990 | YES | |
| Mailing Address | Atty. General, Charitable Trust Section, PO Box 30214, Lansing, MI 48909-7714. If overnight mail, send to: Atty. General, Charitable Trust Sec., Williams Bldg., 525 W. Ottawa, 1st Fl., Lansing, MI 48933-1067. | |
| Signature Required | NO | |
| Period Covered | One year. | |
| Renewal Due Date | ||
| Required Signatures | One. Trustee or Officer. Notarized signature required: No. | |
| Resident Registered Agent Required | YES | |
| Homepage | www.michigan.gov/ag and click on "Charities." | |