Official sources and review notes

Requirements and fees

Checked September 10, 2026. Rules can change and applicability depends on the organization. Read the current instructions before acting. Our practical operating suggestions are identified as suggestions.

• Michigan incorporation fees
  Standard nonprofit incorporation and annual report fees.
• Michigan annual reports
  Nonprofit report due October 1 in years after incorporation.
• Michigan Nonprofit Corporation Act
  Sections 505, 523 and 531 cover directors, quorum and officers. Use the current Act and the organization’s own documents.
• Michigan resident agent
  Agent and registered office requirements.
• Michigan charity registration
  Solicitation registration, exemption requests and annual renewal.
• Michigan charity FAQs
  Registration, expiration, charitable trusts and fundraiser requirements.
• Michigan charitable trusts
  Separate charitable-asset registration and accounting obligations.
• Michigan solicitation statute
  Registration exemptions, renewal timing and professional fundraising rules.
• Michigan legal practice boundaries
  Nonlawyers may not exercise legal discretion for another person.
• IRS exemption fees
  Form 1023 is $600; Form 1023-EZ is $275.
• IRS EIN application
  An EIN is free directly from the IRS. The applicant supplies identifying information directly.
• IRS Form 1023-EZ instructions
  Full eligibility worksheet, receipt and asset limits, attestations and filing instructions.
• IRS Form 1023 instructions
  Organizing requirements, application, attachments and signature instructions.
• IRS paid preparer requirements
  Compensated substantial preparation can require a PTIN.
• IRS PTIN questions
  Distinguishes mechanical record gathering from substantive return preparation.
• IRS annual filing overview
  Annual filing deadlines and general annual filing duties.
• IRS small organization reporting
  Form 990-N eligibility, exceptions and failure to file.
• IRS Form 990 instructions
  990 and 990-EZ thresholds, pending application filing responsibilities and exceptions.
• IRS pending application donations
  Donors do not have advance assurance of deductibility while an application is pending.
• IRS gift acknowledgments
  Acknowledgment and disclosure rules for donations.
• IRS Publication 557
  Federal exemption framework and ongoing requirements.
• Official Robert’s Rules FAQs
  Parliamentary rules are subordinate to law and bylaws. Small boards have different procedures.
• Google search essentials
  People-first content and search eligibility.
• Google FAQ rich results guidance
  FAQ rich results are limited to qualifying government and health sites.
• Google Business Profile eligibility
  Online-only services are not eligible for Business Profiles.
• Google business representation
  Use accurate business details and avoid duplicate profiles.

How conflicting guidance was handled

For Michigan board size and voting, the current legislative PDF was read directly, including the limited board-size exceptions. For charity renewal, the toolkit directs the owner to the actual registration expiration and the current statute or AG instructions rather than guessing a universal deadline.

What is not verified

These materials do not establish client eligibility, professional approval, insurance coverage, agency approval or search ranking. Read the applicable instructions and obtain the stated review before acting.