Michigan charity registration renewal

The April 2026 CTS-02 instructions say solicitation registrations expire one year and seven months from the fiscal-year end reported and that the renewal should be submitted at least 30 days before the expiration date. Michigan’s public guidance tells organizations to read the date on the current registration or in the charity search. Use that exact record because the financial period reported and a prior extension can change the calendar.

The form also says a registration remains valid while a timely renewal is pending unless the organization is notified otherwise. Preserve the submission timestamp so the organization can explain pending status to a funder or campaign owner.

Most renewing charities use CTS-02 and attach the completed Form 990, 990-EZ, or 990-PF without Schedule B. Michigan publishes a shorter CTS-02-990N for postcard filers. The full form requires the legal name, AG file number, EIN, addresses, Michigan resident agent, purposes, solicitation methods, tax-status changes, government actions, fundraising relationships, and chapters.

A Michigan resident agent with a physical Michigan street address is mandatory. If a professional fundraiser was used, complete Attachment A and reconcile its contracts and campaign reports. Include the current officer and director information required for the filer type.

The current CTS-02 calculates contributions and fundraising after subtracting government grants. If that result is more than $325,000 but not more than $575,000, reviewed or audited financial statements are required. At $575,000 or more, audited financial statements prepared by an independent CPA under GAAP are required.

When required statements are not ready, the form provides paths to request a one-time audit waiver or a conditional registration supported by an audit engagement letter. Those are regulator decisions, not automatic exceptions. Complete Attachment B and keep the threshold workpaper with the renewal.

Michigan allows a five-month extension. The initial request must be received before the registration expires. An organization can request it by email or letter, or use the request box on a timely current renewal; the form explains that the approved extension automatically applies to future renewals.

Before sending a new request, check the charity database to see whether the extension is already on file. If the current registration is about to expire, email the request to the Charitable Trust Section rather than relying on the checkbox to extend a previously issued registration.

Michigan accepts renewal forms by email, e-filing, fax, or mail and currently charges no solicitation-registration fee. The 2026 form identifies email as preferred and instructs filers to put the AG file number, legal name, and renewal year in the subject line. Save the sent message, attachments, or e-file confirmation.

Check the public charity database after submission. “Registration pending” means the office received the renewal and will process it in order; it is not the same as a final renewed date. Save the new registration when issued and update the next expiration control from that document.