Michigan Charitable Solicitation Registration and CTS-02
Michigan at a glance
- Registration
- Required, unless an exemption applies. Attorney General, Charitable Trust Section handles it. Source
- Filing
- CTS-02 Renewal Solicitation Form. Source
- Renewal
- Your renewal is 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
- Renewal fee
- $0. Source
- Extension
- Available; the deadline section says how. Source
- Exemptions
- 8 listed, each quoted. Source
Every deadline, fee and exemption quotes its source and links to it.
Overview
- Regulatory Agency
- Attorney General, Charitable Trust Section
- Registration Required
- Yes
Track your Michigan deadlines automatically
Your Michigan renewal is 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. CharityFile emails reminders before that date. Reminders need a paid plan or a live trial. Initial registration is due before a solicitation.
Track My Michigan Filings →Fee Schedule
| Applies to | Fee |
|---|---|
| All organizations | $0 |
Source: michigan.gov · verified August 11, 2026 (2 mo ago) · send source
“There is no fee for Efiling the Michigan forms.”
Annual filing
Your renewal is 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
Extension. 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.
- Extension source: “Check here if you would like to request an automatic 5-month extension for this renewal.” — michigan.gov
Source: legislature.mi.gov · verified September 23, 2026 (23 days ago) · 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.”
Other filings this state names
LARA Annual Report (CSCL/CD-2000) corporate filing
Source: legislature.mi.gov · verified September 14, 2026 (1 mo ago) · 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.”
Required Documents
CTS-02 Renewal Solicitation Form. Forms and instructions: Agency page
- Articles of Incorporation
For the initial registration
Source: michigan.gov · verified September 15, 2026 (1 mo ago) · send source
“NOTE: ALL ORGANIZATIONS MUST PROVIDE A COPY OF THEIR CREATING DOCUMENTS; ARTICLES, BYLAWS, OR OTHER ORGANIZING DOCUMENTS.”
- CTS-01 Initial Solicitation Form
For the initial registration
Source: michigan.gov · verified September 15, 2026 (1 mo ago) · send source
“Charitable Organizations filing for the first time to solicit in Michigan.”
- CTS-02 Renewal Solicitation Form
For the renewal
Source: michigan.gov · verified September 15, 2026 (1 mo ago) · send source
“To renew, the organization should submit a CTS - 02 Renewal Solicitation Form (PDF) at least thirty (30) days prior to the expiration date.”
- List of officers and directors
For the renewal
Source: michigan.gov · verified October 14, 2026 (2 days ago) · send source
“When the Charitable Trust Section registers a charity, it means the charity submitted all information required under the Charitable Organizations and Solicitations Act including: a complete financial statement (usually the IRS Form 990); a list of officers and directors;”
- Michigan resident agent
For the renewal
Source: michigan.gov · verified October 14, 2026 (2 days ago) · send source
“You must designate a resident agent physically located in Michigan authorized to receive official mail sent to your organization. Registration will not be approved without this information. The resident agent cannot be the name of the organization itself.”
- Audited Financial Statement
For the renewal
When: Form 990-series contributions $575,000 or more (Attachment B line F).
Source: michigan.gov · verified September 15, 2026 (1 mo ago) · send source
“If line F is $575,000 or more, audited financial statements are required.”
- Bylaws
For the initial registration
When: Out-of-state corporations; Michigan corporations if bylaws exist.
Source: michigan.gov · verified September 15, 2026 (1 mo ago) · send source
“Out-of-state corporations must submit copies of their articles of incorporation and all amendments and bylaws; copies must show that they were filed with the appropriate state agency. Michigan corporations must submit bylaws, if any;”
- IRS Form 990 or 990-EZ, without Schedule B
For the renewal
When: The organization files Form 990 or 990-EZ with the IRS
Source: michigan.gov · verified October 14, 2026 (2 days ago) · send source
“Form 990 or 990-EZ Provide a copy of the return. Do not include Schedule B.”
- Reviewed Financial Statement
For the renewal
When: Form 990-series contributions greater than $325,000 and not greater than $575,000.
Source: michigan.gov · verified September 15, 2026 (1 mo ago) · send source
“If line F is greater than $325,000, but not greater than $575,000, financial statements either reviewed or audited by a certified public accountant are required.”
Exemptions
- Educational
An educational institution certified by the state board of education.
Source: legislature.mi.gov · verified September 15, 2026 (1 mo ago) · send source
“An educational institution certified by the state board of education.”
- Hospital
A licensed hospital
Source: legislature.mi.gov · verified September 15, 2026 (1 mo ago) · send source
“A licensed hospital, hospital-based foundation, or hospital auxiliary that solicits funds solely for 1 or more licensed hospitals.”
- Individual relief
A person that requests a contribution for the relief or benefit of an individual
Source: legislature.mi.gov · verified September 15, 2026 (1 mo ago) · 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.”
- Membership
A charitable organization that does not invite the general public to become a…
Source: legislature.mi.gov · verified September 15, 2026 (1 mo ago) · 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.”
- Non 501(c)(3) service
A nonprofit service organization that is exempt from taxation under a provision…
This exemption still requires a filing.
Source: legislature.mi.gov · verified September 15, 2026 (1 mo ago) · 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.”
- Religious
A duly constituted religious organization or a group affiliated with and…
Source: legislature.mi.gov · verified September 14, 2026 (1 mo ago) · 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.”
- Small organization
A charitable organization that does not intend to solicit and receive and does…
Threshold: $25,000 (contributions)
Source: legislature.mi.gov · verified September 15, 2026 (1 mo ago) · 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”
- State licensed
A charitable organization licensed by the department of human services that…
Source: legislature.mi.gov · verified September 15, 2026 (1 mo ago) · send source
“A charitable organization licensed by the department of human services that serves children and families.”
Duties that apply only to some organizations
- If the organization was created in Michigan, or holds assets in Michigan
“To maintain a charitable trust registration, organizations must file financial accountings with the Charitable Trust Section within six (6) months of the end of each fiscal year.”
Source: michigan.gov · verified September 15, 2026 (1 mo ago) · send source
- If the organization dissolves, merges, converts or transfers its charitable assets
“A corporation or entity described in subsection (1) must give written notice to the attorney general before filing an amendment to or restatement of its articles of incorporation, a certificate of conversion, or any other paper or document concerning a merger, conversion, or dissolution described in subsection (1) with any other state agency or court.”
Source: legislature.mi.gov · verified September 15, 2026 (1 mo ago) · send source
Enforcement in Michigan
Penalties
A person that does any of the following is guilty of a felony punishable by imprisonment for not more than 5 years or a fine of not more than $20,000.00, or both, for each violation:
Source: MCL §400.293 · verified September 23, 2026 (23 days ago) · send source
“A person that does any of the following is guilty of a felony punishable by imprisonment for not more than 5 years or a fine of not more than $20,000.00, or both, for each violation:”
Frequently Asked Questions
Does Michigan require charitable solicitation registration?
Yes. Michigan requires charitable organizations, as its statute defines them, to register. The Attorney General, Charitable Trust Section handles registration.
Source: legislature.mi.gov · verified September 24, 2026 (22 days ago) · 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.”
How much does Michigan charitable registration cost?
The initial registration fee is $0. The annual filing fee in Michigan is $0.
Source: michigan.gov · verified August 11, 2026 (2 mo ago) · send source
“There is no fee for Efiling the Michigan forms.”
When is the Michigan charitable registration filing deadline?
In Michigan, your renewal is 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. Initial registration is due before a solicitation. Extension. 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: michigan.gov · send source
“Check here if you would like to request an automatic 5-month extension for this renewal.”
What documents are required for Michigan charitable registration renewal?
The primary form is CTS-02 Renewal Solicitation Form. Forms and instructions: https://www.michigan.gov/consumerprotection/charities/charitable-organizations
Are there any exemptions from Michigan charitable registration?
Yes. This guide cites these Michigan exemptions:
- Educational
- Hospital
- Individual relief
- Membership
- Non 501(c)(3) service
- Religious
- Small organization
- State licensed
- Whether an exemption applies depends on your facts. Read the quoted source above.
Where do I file Michigan charitable registration?
Filings go to the Attorney General, Charitable Trust Section; the agency page names the current method.
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