Change log

Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.

See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.

244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.

Showing 3 database migrations and 50 fact changes affecting MI.Show all →

Fact changes

Oct 14, 2026

  • Oct 14, 2026
    MI deadline rule: extension quote added; extension source url none → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-162-1982-9.pdf
    Source: legislature.mi.gov · send source
    “If good cause is shown, the administrator may extend the time for filing a report under section 911 for not more than 1 year after the due date of the filing.”
    Made by: CharityFile operator
  • Oct 14, 2026
    MI deadline rule: extension quote added; extension source url none → https://www.michigan.gov/consumerprotection/-/media/Project/Websites/consumerprotection/Charities/CTS-02-Renewal-Solicitation-Form-2026-04.pdf
    Source: michigan.gov · send source
    “Check here if you would like to request an automatic 5-month extension for this renewal.”
    Made by: CharityFile operator
  • Oct 14, 2026
    MI required attachment added: registration type renewal; attachment name List of officers and directors; description A list of the organization's officers and directors.; is conditional 0; source url https://www.michigan.gov/consumerprotection/about/frequently-asked-questions/faq-categories-folder/charities; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    MI required attachment added: registration type renewal; attachment name Michigan resident agent; description A resident agent physically located in Michigan, authorized to receive official mail sent to the organization; the agent cannot be the organization itself.; is conditional 0; source url https://www.michigan.gov/consumerprotection/-/media/Project/Websites/consumerprotection/Charities/CTS-02-Renewal-Solicitation-Form-2026-04.pdf; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    MI required attachment added: registration type renewal; attachment name IRS Form 990 or 990-EZ, without Schedule B; description A copy of the Form 990 or 990-EZ the organization filed with the IRS, leaving out Schedule B.; is conditional 1; condition description The organization files Form 990 or 990-EZ with the IRS; source url https://www.michigan.gov/consumerprotection/-/media/Project/Websites/consumerprotection/Charities/CTS-02-Renewal-Solicitation-Form-2026-04.pdf; verification status verified
    Made by: CharityFile operator

Sep 24, 2026

  • Sep 24, 2026
    MI deadline rule: source url https://www.michigan.gov/consumerprotection/charities/charitable-organizations → https://www.legislature.mi.gov/Laws/MCL?objectName=MCL-400-273; source quote replaced
    Source: legislature.mi.gov · send source
    “Before a solicitation, unless the charitable organization is exempt from registration and reporting under section 13, a charitable organization that solicits or intends to solicit or receives or intends to receive contributions from persons by any means shall register with the attorney general as provided in this act.”
    Made by: CharityFile operator

Sep 23, 2026

  • Sep 23, 2026
    MI deadline rule: calculation notes Due 30 days before your registration expires; it expires 1 year and 7 months after your fiscal year end. → Due 30 days before your registration expires. It expires 1 year and 7 months after the end date of the financial statement you filed last. When you renew each year, that is 7 months after the end of your latest fiscal year.
    Source: legislature.mi.gov · send source
    “The registration of a charitable organization shall expire 1 year and 7 months after the end date of the financial statement provided under section 3(2). To renew a registration, a charitable organization shall file with the attorney general a renewal registration statement and supporting information on or before 30 days before the expiration date of the current registration.”
    Made by: CharityFile operator
  • Sep 23, 2026
    MI penalty: short label Michigan ($10,000 per violation civil + felony for fraud) → Michigan (felony for listed knowing violations, such as a materially false statement in a required filing: up to 5 years, a fine up to $20,000, or both, for each violation per MCL 400.293(2)); source quote replaced
    Made by: CharityFile operator

Sep 16, 2026

  • Sep 16, 2026
    MI deadline rule: source url https://legislature.mi.gov/Laws/MCL?objectName=mcl-400-277 → https://www.legislature.mi.gov/Laws/MCL?objectName=MCL-400-277
    Source: legislature.mi.gov · send source
    “The registration of a charitable organization shall expire 1 year and 7 months after the end date of the financial statement provided under section 3(2). To renew a registration, a charitable organization shall file with the attorney general a renewal registration statement and supporting information on or before 30 days before the expiration date of the current registration.”
    Made by: not recorded

Sep 15, 2026

  • Sep 15, 2026
    MI exemption: source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf → https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-400-283
    Source: legislature.mi.gov · send source
    “A charitable organization licensed by the department of human services that serves children and families.”
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf → https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-400-283
    Source: legislature.mi.gov · send source
    “A person that requests a contribution for the relief or benefit of an individual, specified by name at the time of the solicitation, if the contributions collected are turned over to the named beneficiary after deducting reasonable expenses for costs of solicitation, if any, and if all fund-raising functions are carried on by persons that are unpaid, directly or indirectly, for their services.”
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf → https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-400-283
    Source: legislature.mi.gov · send source
    “A charitable organization that does not invite the general public to become a member of the organization and confines solicitation activities to solicitation drives solely among its members, directors, trustees, or their immediate families.”
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf → https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-400-283
    Source: legislature.mi.gov · send source
    “A licensed hospital, hospital-based foundation, or hospital auxiliary that solicits funds solely for 1 or more licensed hospitals.”
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf → https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-400-283
    Source: legislature.mi.gov · send source
    “An educational institution certified by the state board of education.”
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf → https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-400-283
    Source: legislature.mi.gov · send source
    “A charitable organization that does not intend to solicit and receive and does not actually receive contributions of more than $25,000.00 during any 12-month period if all of its fund-raising functions are carried on by persons that are unpaid for their services”
    Made by: not recorded
  • Sep 15, 2026
    MI penalty: source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf → https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-400-293; source cite MCL §400.290, §400.293 → MCL §400.293
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf → https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-400-283; source quote replaced
    Source: legislature.mi.gov · send source
    “A nonprofit service organization that is exempt from taxation under a provision of the internal revenue code other than section 501(c)(3), 26 USC 501(c)(3), whose principal purpose is not charitable, but that solicits from time to time funds for a charitable purpose by members of the organization that are not paid for the solicitation. Funds solicited under this subdivision shall be wholly used for the charitable purposes for which they were solicited, and the organization must file with the attorney general a federal form 990 or 990-EZ.”
    Made by: not recorded
  • Sep 15, 2026
    MI deadline rule: extension notes Request a 5-month extension by CTS-02 checkbox, email, or letter. Not automatic. Not IRS Form 8868-conditional. The IRS sentence on the form is only advice to check the box if the organization routinely asks the IRS. → Request a 5-month extension by CTS-02 checkbox, email, or letter; the CTS-02 form itself calls the result an “automatic” extension, but you must still make the request. Not IRS Form 8868-conditional. The IRS sentence on the form is only advice to check the box if the organization routinely asks the IRS.
    Source: legislature.mi.gov · send source
    “The registration of a charitable organization shall expire 1 year and 7 months after the end date of the financial statement provided under section 3(2). To renew a registration, a charitable organization shall file with the attorney general a renewal registration statement and supporting information on or before 30 days before the expiration date of the current registration.”
    Made by: not recorded
  • Sep 15, 2026
    MI required attachment: source url none → https://www.michigan.gov/consumerprotection/-/media/Project/Websites/consumerprotection/Charities/CTS-02-Renewal-Solicitation-Form-2026-04.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MI required attachment: source url none → https://www.michigan.gov/consumerprotection/-/media/Project/Websites/consumerprotection/Charities/CTS-02-Renewal-Solicitation-Form-2026-04.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MI required attachment: source url none → https://www.michigan.gov/consumerprotection/charities/charitable-organizations; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MI required attachment: source url none → https://www.michigan.gov/consumerprotection/charities/charitable-organizations; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MI required attachment: source url none → https://www.michigan.gov/consumerprotection/-/media/Project/Websites/AG/charities/registration-forms/Fillable-Initial-App-CTS-1-Aug-12-2026.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MI required attachment: source url none → https://www.michigan.gov/consumerprotection/-/media/Project/Websites/AG/charities/registration-forms/Fillable-Initial-App-CTS-1-Aug-12-2026.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MI deadline rule: due event none → before a solicitation
    Source: michigan.gov · send source
    “requires an organization to register if it solicits or receives contributions in Michigan”
    Made by: not recorded
  • Sep 15, 2026
    MI fee schedule: source url https://www.michigan.gov/lara/bureau-list/cscl/corp → https://legislature.mi.gov/Laws/MCL?objectName=MCL-450-3060; source quote replaced
    Source: legislature.mi.gov · send source
    “(u) For filing a report required under section 911, $10.00 if paid after September 30, 2027. Before October 1, 2027, the fee is $20.00.”
    Made by: not recorded
  • Sep 15, 2026
    MI conditional duty added: condition kind dissolution; source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1965.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    MI conditional duty added: condition kind charitable_trust; source url https://www.michigan.gov/consumerprotection/charities/trusts-and-estates; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    MI audit threshold: source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/section-400-273/ → https://www.michigan.gov/consumerprotection/-/media/Project/Websites/consumerprotection/Charities/CTS-02-Renewal-Solicitation-Form-2026-04.pdf; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source quote replaced
    Source: legislature.mi.gov · send source
    “A charitable organization that does not invite the general public to become a member of the organization and confines solicitation activities to solicitation drives solely among its members, directors, trustees, or their immediate families.”
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source quote replaced
    Source: legislature.mi.gov · send source
    “A charitable organization that does not intend to solicit and receive and does not actually receive contributions of more than $25,000.00 during any 12-month period if all of its fund-raising functions are carried on by persons that are unpaid for their services”
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/ → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf; source quote replaced
    Source: legislature.mi.gov · send source
    “A nonprofit service organization that is exempt from taxation under a provision of the internal revenue code other than section 501(c)(3), 26 USC 501(c)(3), whose principal purpose is not charitable, but that solicits from time to time funds for a charitable purpose by members of the organization that are not paid for the solicitation.”
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/ → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf
    Source: legislature.mi.gov · send source
    “A charitable organization licensed by the department of human services that serves children and families.”
    Made by: not recorded
  • Sep 15, 2026
    MI deadline rule: display form name none → CTS-01 Initial Solicitation Form
    Source: michigan.gov · send source
    “requires an organization to register if it solicits or receives contributions in Michigan”
    Made by: not recorded

Sep 14, 2026

  • Sep 14, 2026
    MI required attachment: description Required if contributions $250,000-$499,999 → Reviewed financial statements if line F is greater than $325,000 but not greater than $575,000.; condition description contributions >= $250,000 and < $500,000 → Form 990-series contributions greater than $325,000 and not greater than $575,000.
    Made by: not recorded
  • Sep 14, 2026
    MI required attachment: description Required if contributions >= $500,000 → GAAP audit by an independent CPA if line F is $575,000 or more.; condition description contributions >= $500,000 → Form 990-series contributions $575,000 or more (Attachment B line F).
    Made by: not recorded
  • Sep 14, 2026
    MI required attachment: description Required for out-of-state corporations → Bylaws for out-of-state corporations, and for Michigan corporations if any exist.; is conditional 0 → 1; condition description none → Out-of-state corporations; Michigan corporations if bylaws exist.
    Made by: not recorded
  • Sep 14, 2026
    MI required attachment: description Required for out-of-state corporations → Creating documents (articles, bylaws, or other organizing documents) from all organizations.
    Made by: not recorded
  • Sep 14, 2026
    MI penalty: description Michigan Attorney General can seek civil fines of up to $10,000 per violation against the organization, its officers, directors, shareholders, or controlling members per MCL §400.290. Knowing misrepresentation is a misdemeanor (6 months / $5,000 max) and fraudulent practices are a felony (5 years / $20,000 max) per MCL §400.293. AG also has emergency 48-hour suspension authority and may permanently revoke licenses after a hearing per MCL §400.291. → Civil fine of not more than $10,000.00 for each violation against a person subject to the act, or against officers, directors, shareholders, controlling members, or any other person that directly engaged in the act (MCL 400.290(1)). A person that willfully violates is guilty of a misdemeanor punishable by imprisonment for not more than 6 months or a fine of not more than $5,000.00, or both (MCL 400.293). Emergency 48-hour suspension is MCL 400.287a, not 400.291.; source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/section-400-290/ → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf; criminal scope organization → both; source quote replaced
    Made by: not recorded
  • Sep 14, 2026
    MI exemption: description Solicitations for the relief or benefit of an individual specifically named at time of solicitation, where contributions collected are turned over to the named beneficiary after deducting reasonable expenses. Per MCL §400.283. Common pattern: GoFundMe-style medical-bill or disaster-relief campaigns for one named person. → A person that requests a contribution for the relief or benefit of an individual specified by name at the time of the solicitation, if the contributions collected are turned over to the named beneficiary after deducting reasonable expenses, and fund-raisers are unpaid (MCL 400.283(a)).; source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/ → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf; source quote replaced
    Source: legislature.mi.gov · send source
    “A person that requests a contribution for the relief or benefit of an individual, specified by name at the time of the solicitation, if the contributions collected are turned over to the named beneficiary after deducting reasonable expenses for costs of solicitation, if any, and if all fund-raising functions are carried on by persons that are unpaid, directly or indirectly, for their services.”
    Made by: not recorded
  • Sep 14, 2026
    MI exemption: requires filing 1 → 0; source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/ → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf
    Source: legislature.mi.gov · send source
    “A charitable organization that does not invite the general public to become a member and confines solicitation activities to solicitation drives solely among its members, directors, trustees, or their immediate families.”
    Made by: not recorded
  • Sep 14, 2026
    MI exemption: description Duly constituted religious organizations or groups affiliated with and forming an integral part of a religious organization, with current IRS determination letter and no income inurement to any individual. Per MCL §400.272(2). The IRS-determination requirement matters — purely-volunteer religious orgs without 501(c)(3) status do NOT qualify. → A duly constituted religious organization or a group affiliated with and forming an integral part of a religious organization if none of its net income inures to the direct benefit of any individual (MCL 400.272(a)(i)). Definitional exclusion from charitable organization, not MCL 400.272(2) and not a 400.283 exemption.; requires filing 1 → 0; source url https://legislature.mi.gov/Laws/MCL?objectName=mcl-400-272 → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf; source quote replaced
    Source: legislature.mi.gov · send source
    “A duly constituted religious organization or a group affiliated with and forming an integral part of a religious organization if none of its net income inures to the direct benefit of any individual and if it has received a declaration of current tax exempt status from the United States if it is a religious organization or it or its parent or principal organization has obtained tax exempt status if it is an affiliated group.”
    Made by: not recorded
  • Sep 14, 2026
    MI exemption: requires filing 1 → 0; source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/ → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf
    Source: legislature.mi.gov · send source
    “A licensed hospital, hospital-based foundation, or hospital auxiliary that solicits funds solely for 1 or more licensed hospitals.”
    Made by: not recorded
  • Sep 14, 2026
    MI exemption: description Educational institutions per MCL §400.283. Filing of CTS-03 Request for Exemption recommended to obtain formal AG determination. → An educational institution certified by the state board of education (MCL 400.283(d)). Current CTS-03: this generally only applies to K-12. Not a generic school exemption.; requires filing 1 → 0; source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/ → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf; source quote replaced
    Source: legislature.mi.gov · send source
    “An educational institution certified by the state board of education.”
    Made by: not recorded
  • Sep 14, 2026
    MI exemption: requires filing 1 → 0; source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/ → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf
    Source: legislature.mi.gov · send source
    “A charitable organization that does not intend to solicit and receive and does not actually receive contributions of more than $25,000.00 during any 12-month period if all of its fund-raising functions are carried on by persons that are unpaid for their services and if the organization makes available to its members and the public a financial statement.”
    Made by: not recorded
  • Sep 14, 2026
    MI deadline rule: extension available 0 → 1; extension notes No statutory extension mechanism for LARA Annual Report. Penalty escalates: late = penalty fees added; 2 years non-filing = automatic dissolution per §450.2922. → Written request: the administrator may extend the section 911 report for not more than 1 year after the due date if good cause is shown. Not automatic. Not IRS-conditional.
    Source: legislature.mi.gov · send source
    “Each domestic corporation and each foreign corporation authorized to conduct affairs in this state shall file a report with the administrator not later than October 1 of each year.”
    Made by: not recorded
  • Sep 14, 2026
    MI deadline rule: extension days 150 → none; extension months none → 5; extension notes Michigan AG does NOT auto-honor IRS Form 8868 — diverges from FL/OH pattern. Organization must explicitly email ct_email@michigan.gov BEFORE expiration with explanation and a copy of Form 8868 attached. Max extension: 5 months (150 days) beyond original renewal due date. No retroactive extensions. → Request a 5-month extension by CTS-02 checkbox, email, or letter. Not automatic. Not IRS Form 8868-conditional. The IRS sentence on the form is only advice to check the box if the organization routinely asks the IRS.; extension conditional on irs 1 → 0
    Source: legislature.mi.gov · send source
    “The registration of a charitable organization shall expire 1 year and 7 months after the end date of the financial statement provided under section 3(2). To renew a registration, a charitable organization shall file with the attorney general a renewal registration statement and supporting information on or before 30 days before the expiration date of the current registration.”
    Made by: not recorded
  • Sep 14, 2026
    MI exemption: threshold type revenue → contributions
    Source: law.justia.com · send source
    Quote not recorded in this entry.
    Made by: not recorded

Sep 9, 2026

  • Sep 9, 2026
    MI deadline rule: calculation notes Encoded as offset_months=7, offset_anchor=day, offset_day NULL, days_offset=-30. Expiry is 1 year and 7 months after the fiscal year end of the financial statement the renewal reports on (same day of the month, clamped); the filing is due 30 days before that expiry. 31 December FYE renews by 1 July; 30 September by 31 March; 28 February by 29 August. Text read 2026-09-09 on Justia's reproduction of MCL 400.277 because the primary site blocks this network; the sentences this row already held from the primary site match Justia word for word. → Due 30 days before your registration expires; it expires 1 year and 7 months after your fiscal year end.
    Source: legislature.mi.gov · send source
    Quote not recorded in this entry.
    Made by: not recorded
  • Sep 9, 2026
    MI deadline rule: days offset 180 → -30; offset months none → 7; offset anchor none → day; calculation notes Renewal due 30 days before license expiration per MCL §400.277. License expires 1 year 7 months after the fiscal year end of the financial statement provided. In practice: renewal is due ~6 months after each FYE (e.g., December 31 FYE → renewal due ~July 1). → Encoded as offset_months=7, offset_anchor=day, offset_day NULL, days_offset=-30. Expiry is 1 year and 7 months after the fiscal year end of the financial statement the renewal reports on (same day of the month, clamped); the filing is due 30 days before that expiry. 31 December FYE renews by 1 July; 30 September by 31 March; 28 February by 29 August. Text read 2026-09-09 on Justia's reproduction of MCL 400.277 because the primary site blocks this network; the sentences this row already held from the primary site match Justia word for word.
    Source: legislature.mi.gov · send source
    Quote not recorded in this entry.
    Made by: not recorded

Applied migrations

September 2026

  • Sep 9, 2026
    MI RI notes
  • Sep 9, 2026
    MI RI expiry anchor

April 2026

  • Apr 29, 2026
    ExemptionMI bundle penalties deadlines exemptions fees lara

Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.