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Charitable Organizations and Trusts

• Federal Requirements for Charitable Organizations

• Procedures and Requirements for Charitable Organizations
Department of Attorney General, Charitable Trust Division


Contributions - Income Tax Credit

• Federal income tax credit; tax-deductible contributions by charitable organizations, 501(c)(3)

• Michigan income tax credit; certain charitable contributions

• Income Tax Act
Link to the complete Income Tax Act.


Construction / Contractors

• Use Tax Exemption, Public Act 424 of 1994, MCL 205.94

• Sales Excluded from Gross Proceeds, Public Act 156 of 1994, MCL 205.54a


Fund Raisers - Licensing

• Charitable Organizations and Solicitations Act, Public Act 169 of 1975

• Bingo, Raffles, Drawings

• Beer Tent - Special One-Day License

• Procedures and Requirements for Charitable Organizations
Department of Attorney General, Charitable Trust Division


Senior Citizens and Disabled Housing Facilities

• Request for State payment of property taxes




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