Last Updated: February 2026
Nonprofits that solicit charitable contributions from Michigan residents are generally required to register with the Michigan Attorney General before beginning fundraising activity. Michigan maintains annual registration and financial reporting expectations that apply to both in-state and out-of-state organizations conducting solicitations.
Organizations fundraising nationally often include Michigan early in their compliance planning because its financial reporting thresholds can affect audit timing and documentation preparation.
Managing registrations in multiple states? Contact Ironwood Registrations
Explore all charitable solicitation registration requirements by state:
At-a-Glance Overview
Regulating Agency
Michigan Attorney General — Charitable Trust Section
Initial Registration Required
Yes, prior to soliciting contributions.
Registration Term
Valid for one year.
Filing Method
Initial filings may be submitted electronically, by mail, or other approved submission methods.
Registration Fee
No filing fee for initial registration.
Annual Reporting Requirement
Yes — financial reporting must be maintained each year.
Who Must Register in Michigan
A nonprofit is generally required to register if it:
- Solicits donations from Michigan residents by any method
- Conducts fundraising campaigns accessible to Michigan donors
- Uses professional fundraisers or third-party solicitation arrangements
These requirements apply to both Michigan-based and out-of-state organizations.
Out-of-state parent organizations operating Michigan chapters may also need to qualify separately with the state’s corporate division if they maintain an ongoing operational presence.
Initial Registration Process
Initial registration is handled through the Attorney General’s Charitable Trust Section.
Organizations typically provide:
- Formation documents
- Governing documents
- IRS determination letter
- IRS Form 990 (or alternative documentation for newly formed entities)
- Lists of officers and directors
- Professional fundraiser contracts, if applicable
An authorized representative certifies the submission, and electronic signatures are generally accepted.
Financial Reporting & Audit Requirements
Michigan applies financial documentation thresholds based on annual charitable contributions (excluding certain government funding sources):
- $300,000 to $550,000 in contributions: CPA-reviewed financial statements required
- Over $550,000 in contributions: Audited financial statements prepared by an independent CPA required
Organizations below these levels typically submit their IRS Form 990 or equivalent financial information.
In certain circumstances, a one-time waiver or documentation of an engaged auditor may allow additional time to provide audited statements.
Because Michigan’s audit threshold is lower than many states, nonprofits fundraising nationally often align their audit preparation schedule with Michigan reporting requirements.
Exemption Overview
Michigan provides limited exemption categories, typically including:
- Religious organizations
- Educational institutions
- Certain membership organizations
- Organizations receiving minimal public contributions
Even when exempt, nonprofits should confirm eligibility and maintain documentation supporting their status.
Nationwide comparison of exemption rules
Annual Renewal and Reporting
Michigan registrations remain active for one year and must be updated annually to maintain compliance.
Annual reporting typically includes:
- Updated organizational information
- Current IRS Form 990 or financial documentation
- Updated professional fundraiser disclosures
Organizations should maintain an internal compliance calendar to ensure filings remain current.
Nationwide renewal timing comparisons
Michigan in a Multi-State Compliance Strategy
Michigan’s relatively low audit threshold means it often drives the timing of audited financial statement preparation for organizations registered across multiple states.
Coordinating Michigan with other jurisdictions can help prevent incomplete renewal submissions and reduce administrative burden.
Multi-State Fundraising Compliance guide
Need Help Managing Michigan Registration?
Ironwood Registrations assists nonprofits with multi-state registration planning, annual reporting coordination, and financial documentation management.
Or contact our team directly