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The Michigan CTS 02 form serves a crucial purpose for charitable organizations looking to renew their solicitation registration under the Charitable Organizations and Solicitations Act (COSA). This form is required for groups whose prior registrations have expired, ensuring that they remain compliant with state laws as they continue their fundraising activities. Organizations filing this renewal must pay close attention to detail, providing updates on any changes to their governing documents, charitable purposes, or IRS statuses since their last submission. It's important to note that this form is specifically for renewals; first-time filers should complete Form CTS-01 instead. Simply put, if your organization doesn’t submit the CTS 02 form timely, you risk losing the ability to solicit donations, potentially impacting your operations and outreach efforts. Given that the registration will expire seven months after your fiscal year ends, it's critical to file the renewal at least 30 days before this expiration. The process may seem daunting, but a thorough understanding of the page-by-page requirements can make things straightforward. With no registration fee and the option to submit the form electronically, organizations have several avenues to ensure a seamless filing experience. By following the instructions and providing complete and accurate information, organizations can uphold their commitment to transparency and public trust while continuing the valuable work they do for the community.

Michigan Cts 02 Example

CTS - 02

AUTHORITY: MCL 400.271 et seq.

PENALTY: civil, criminal

State of Michigan Department of Attorney General

RENEWAL SOLICITATION FORM

Charitable Organizations and Solicitations Act (COSA)

Who should file this form?

Charitable organizations:

•Renewing their solicitation registration;

•Whose prior solicitation registration has expired. If your registration has expired, provide copies of any changes to your organizing documents, bylaws, IRS status, or charitable purposes since your previous submission.

Who should not file this form?

•Charitable organizations filing for the first time to solicit in Michigan. Instead, use Form CTS- 01;

•Organizations exempt from registration. See Form CTS-03, Request for Exemption.

INSTRUCTIONS

GENERAL INFORMATION

Extensions – Your solicitation registration will expire 7 months after the close of your fiscal year (financial accounting period). Your renewal form is due 30 days before the expiration of your registration. If you need an extension of time to file the Renewal Solicitation Form, it must be requested in writing before your registration expires. Your registration expiration date will be extended for 5 additional months.

Use of file number – The organization has been assigned a file number that must be used on correspondence and forms sent to this office. Your file number will be printed on the registration.

Fees – There is currently no fee to register to solicit in Michigan.

Filing the renewal form – You may renew your registration by email, efiling, fax, or by mail. For

faster processing, use email or efiling.

Email - Put the AG file number and legal name in the email subject line. The Form and

all required documents should be attached in PDF form.

Efile – On the Attorney General’s website, http://www.michigan.gov/agcharity, scroll down to the link for How to E-File or Mail Your Forms.

Mail - Send the Renewal Solicitation Form to:

Department of Attorney General Charitable Trust Section

PO Box 30214 Lansing, MI 48909

Telephone: (517) 335-7571

Fax: (517) 241-7074

Email: ct_email@michigan.gov

For additional information, visit our website at www.michigan.gov/agcharity.

Verify that we have received your filing

Search for the organization at www.michigan.gov/AGCharitySearch. The search results will state, “Application/registration pending.”

SPECIFIC INSTRUCTIONS

To avoid delays and unnecessary correspondence, answer all questions completely.

Name – Enter the organization's exact legal name on the renewal form. This will be the same name as is currently on the articles of incorporation or other organizing document. If you use any names other than the legal name, enter each name on the solicitation form in the space All other names under which you intend to solicit.

Item 2. If your charitable purposes or activities have changed since submitting your last registration form, summarize in 50 words or less the organization's current charitable purposes. This summary will be added to our database and our searchable website. Do not simply quote or refer to the articles of incorporation or provide the standard IRS 501(c)(3) language.

Item 3. A Michigan resident agent must be named for the acceptance of process issued by any court. The renewal form will not be processed without this information. You must provide a street address, not a P.O. box. The organization cannot name itself, the Michigan Attorney General, or the

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Michigan Secretary of State as its resident agent. You may designate a private individual residing in Michigan. If you need information on companies that will act as resident agent for a fee, you may wish to do your own internet research. Our office does not provide lists of such companies.

Item 9. The engagement and compensation of all professional fundraisers providing services on Michigan campaigns must be reported in the

schedule.

A professional fundraiser (PFR) is anyone who “plans, conducts, manages, or carries on a drive or

campaign of soliciting contributions for or on behalf of a charitable organization.” A consultant that only has consulting contracts does not have to be licensed as a professional fundraiser. Y ou do not have to report consulting contracts. E mployees of

a charitable organization are PFRs if they are

paid wholly or in part by commissions – including bonuses – based on funds raised.

If you are unsure if the services provided by a person or firm you contracted with are such that a PFR license is required, provide a copy of the contract with your renewal form and request to have the contract reviewed. You will be notified if you must complete Part II and if the contractor should be licensed as a PFR.

Verification of license of PFR - Michigan law requires that you verify that any PFR with which you contract for fundraising in Michigan is currently licensed with this office.

PFR Contract - You are required to provide copies of contracts with PFRs within 10 days of signing a new contract or extending an existing contract.

Campaign Financial Statement -

Campaign Financial Statements, Form CTS-10, are required for all campaigns conducted by a PFR with which you have contracted, except those who are solely consultants. The Campaign Financial Statement will be filed by the PFR, but you will be required to provide additional campaign expense information and sign the form. Campaign financial statements are due within 90 days of the conclusion of any campaign. If the campaign lasts more than a year, a Campaign Financial Statement must be filed annually.

PFR Chart on Renewal Form-

Sum of all payments to / retained by PFR during the year reported – Include all fees, reimbursements, or other payments to the PFR that were related to the campaign or activity conducted by the PFR for the organization. Any monies that were retained by the professional fundraiser before remitting the proceeds of a campaign or activity to the charity must also be

included here. If the PFR listed was engaged after the close of the fiscal year reported in Item 10, enter "N/A" in this column.

Consultants - To qualify as a consultant, all of the following conditions must be met:

•the PFR is usually retained by a charitable or religious organization for a fixed fee or rate that is not computed on the basis of funds raised or to be raised;

•the PFR does not solicit funds, assets or property, but only plans, advises, consults, or prepares materials for a solicitation or fundraising event in Michigan;

•the PFR does not receive or control funds, assets, or property solicited in Michigan; and

•the PFR does not employ, procure, or engage any compensated person to solicit, receive, or control funds, assets, or property.

Item 10. An organization registering to solicit must provide a financial statement for its most recently completed fiscal year. If an organization files Form 990, 990-EZ, or 990-PF with the IRS, a copy must be provided with the renewal form. Organizations that do not complete a Form 990, 990-EZ, or 990- PF should complete items 11 and 12 on the form.

The IRS return must be prepared in accordance with IRS instructions. If you do not follow the instructions, we may question the return even if the IRS does not. All applicable schedules and attachments required by the IRS form or instructions must be submitted. However, if you file Form 990 or 990-EZ, do not provide a copy of Schedule B, Schedule of Contributors.

Organizations that file Form 990-EZ. Note – all expenses not in Item 10 as program services will be entered into our database and provided to the public as “Supporting services.”

Item 11. - Briefly describe the organization's activities or accomplishments during the fiscal period. Provide a sheet if additional space is needed. Do not simply restate the organization's charitable purpose.

Item 12. – Complete all lines. You must enter the end date of the accounting period. Do not leave any lines blank. Enter "0" if applicable.

On line D, enter all costs related to conducting the charitable activities and accomplishments discussed in Item 11.

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Item 13. Audited or reviewed financial statements requirement - If audited financial statements have been prepared for the year being reported, provide a copy with the renewal form. It is not necessary to complete the schedule.

For all others, complete the schedule to calculate if audited or reviewed financial statements will be required. Total support may be reduced by the amount of governmental grants received during the year.

Audited financial statements must be prepared in accordance with generally accepted accounting principles.

If audited or reviewed financial statements are required, but they have not been prepared:

•You may request a one-time waiver of the reviewed or audited financial statements requirement. In your request, specify the fiscal year for which the waiver is requested and state that the necessary financial statements will be provided in all future years in which reviewed or audited financial statements are required. If you have already received a waiver of the financial statements requirement for a prior year, engage an auditor and see below to request a conditional registration.

•If the required financial statements are in the process of being prepared or you have already engaged an auditor to perform the necessary review or audit, provide a letter requesting a conditional registration. In your letter, state when you expect the financial statements to be available. Also, provide a copy of the signed engagement letter agreement with the audit firm. The solicitation registration will

include the condition that the required financial statements are to be provided by a specified date.

•The financial statements requirement may be suspended for food banks and similar organizations whose contributions are substantially non-cash. However, suspension of the requirement is unlikely if the organization’s cash contributions exceed the audited or reviewed financial statements thresholds, or if donated non-cash items are

typically converted to cash. Provide your suspension request, with the reason for the request, with the registration form. This must be done each year when applicable.

Item 14. Select YES and provide the information requested on the form if you are a parent organization that directly supervises and controls a local, county, or area division or chapter that is also a separate legal entity.

Unless previously submitted, you MUST provide:

•

appropriate documentation to show that you directly supervise and control the

•chapter;

names and addresses of each chapter to

•be included in your registration; and separate financial statements for each chapter

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CTS - 02

AUTHORITY 1975 PA 169 PENALTY: civil, criminal

State of Michigan

Department of Attorney General

RENEWAL SOLICITATION FORM

Full legal name of organization

All other names under which you intend to solicit

Attorney General File Number

Telephone number

Fax number

 

 

 

Employer Identification Number (EIN)

Organization email address

Organization website

 

 

 

All items must be answered. Provide additional sheets if necessary. If you have questions, see the instructions.

1.Organization addresses –

A. Street address of principal office. If you do not have a principal office, provide the name and address of the person having custody of the financial records.

B.Organization mailing address, if different.

C.Provide the address of all other offices in Michigan.

Yes No

2. Has there been any change in the organization's purposes? . . . . . . . . . . . . .

If yes, summarize organization's current purposes below in 50 words or less. This summary appears on our website.

3. You must designate a resident agent located in Michigan authorized to receive official mail sent to your organization.

Name ___________________________________________________________________________________________

Address (Michigan street address, not PO box) _______________________________________________________________

4. Methods of solicitation. Check all that apply.

Mail

Telephone

Internet

Personal contact

Radio / television

Email

Special events

Newspaper/magazines

Other (specify) ____________________________

None (explain) ____________________________

Yes No

5. Has there been a change in the organization's tax status with the IRS since your last filing? . . . .

If yes, explain and document.

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6. List all current officers and directors unless they are included on your IRS return. Mark the box to indicate whether the person is an officer, director, or both. Provide an additional sheet if necessary.

Name

Officer Director

Name

Officer

Director

 

 

 

 

Yes

No

7.

Is there any officer or director who cannot be reached at the organization’s mailing address? . . . .

 

 

 

If “yes,” provide the names and addresses on an additional sheet.

 

 

 

 

 

 

 

8.

Since your last registration form, has the organization or any of its officers, directors, employees or fundraisers:

Yes

No

 

A. Been enjoined or otherwise prohibited by a government agency/court from soliciting?

 

 

 

B. Had its solicitation registration or license denied or revoked by any jurisdiction?

. . . . . . . .

 

 

 

C. Been the subject of a proceeding regarding any license, registration, or solicitation?

 

 

 

D. Entered into a voluntary agreement of compliance with a government agency or in a case

 

 

 

before a court or administrative agency?

. . . . . . . . . . . . . . . . . . . .

 

 

If any "yes" box is checked, provide a complete explanation on a separate sheet.

Has the organization engaged a professional fundraiser (PFR) for Michigan

9. fundraising activity for either the financial accounting period reported in item 10 or the current period? See instructions for definition of "professional fundraiser."

A consultant is not a PFR.

Yes No

If no, go to question10.

If yes, in the chart below list all PFRs that your organization has engaged for Michigan fundraising activity. Provide additional sheets if necessary. Provide copies of contracts for each PFR listed if not already provided.

Note – You are required to verify that all PFRs under contract for Michigan campaigns are currently licensed.

Professional Fundraisers Under Contract for Michigan Campaigns

 

 

 

Is contract

 

 

 

 

in effect

 

 

 

Sum of all payments

now (as you

If no, enter

 

 

 

 

 

to / retained by PFR

complete

date contract

Name

Mailing address

during year reported

the form)?

ended

 

 

 

 

 

End date:

y n

End date:

y n

End date:

y n

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10. All organizations must report on their most recently completed financial accounting period.

Check the box to indicate the type of return filed with the IRS and follow the instructions:

Form 990 or 990-EZ - Provide a copy of the return. Do not include Schedule B. Go to item 13 below.

Form 990-PF - Provide a copy of the Form 990-PF. Enter the amount the organization spent directly on its charitable program in the space below. Complete item 11 and go to 13.

Total program services expense: $

If your organization does not file the above returns with the IRS, check the appropriate box below to explain the reason, and follow the instructions:

Files Form 990-N. Complete 11 and 12 below, then go to 14.

Included in IRS group return. Provide a copy of the group return. Complete 11 and 12 below.

Other reason. Explain: _______________________________________________________________

Complete 11 and 12 below.

11.Briefly describe your charitable accomplishments during the period. ____________________________________

12.Complete this section only if directed to in item 10 because your organization does not complete a Form 990, 990-EZ, or 990-PF. Complete all lines of the following schedules. You must enter the end date of the accounting period being reported. Enter “0” or “none” where appropriate or if you had no financial activity in the period.

Enter the end date of the financial accounting period reported below:

____/_____/_____

REVENUE

AContributions and fundraising received B All other revenue

C Total revenue (add lines A and B)

Expenses

DCharitable program services expense

EAll remaining expenses (supporting services) F Total expense (Sum of lines D and E)

G Revenue less expenses (subtract line F from line C)

Balance Sheet

HTotal assets at end of fiscal period I Liabilities at end of fiscal period

J Net assets (subtract line I from line H)

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13. Audited or reviewed financial statements requirement

Complete the following schedule to determine if audited or reviewed financial statements are required. If audited or reviewed financial statements are required, but they have not been prepared, see the instructions.

 

Item

Where to Find it:

Amount

 

 

Form 990: Part VIII, line 1h;

 

A.

Contributions from IRS return

Form 990-EZ: line 1;

 

 

 

Form 990-PF: line 1

 

 

 

 

 

B.

Net income from special fundraising

Form 990: Part VIII, line 8c;

 

events

Form 990-EZ: line 6d

 

C.

Net income from gaming activities

Form 990: Part VIII, line 9c

 

D.

Total contributions and fundraising

Add lines A, B, and C

 

 

 

 

 

 

 

 

 

E.

Governmental grants

Form 990: Part VIII, line 1e;

 

Form 990-EZ: enter governmental

 

 

 

 

 

 

grants included above on line A.

 

 

 

 

 

F.

 

Subtract line E from line D

 

 

 

 

After completing the schedule:

•If line F is $550,000 or more, audited financial statements are required. They must be audited by an independent certified public accountant and prepared in accordance with generally accepted accounting principles.

•If line F is greater than $300,000, but not greater than $550,000, financial statements either reviewed or audited by a certified public accountant are required.

Yes No

14. Do you have chapters in Michigan that are to be included in the solicitation registration?

Tip: If you have offices in Michigan with no separate reporting or filing requirements, answer “no.”

If yes, provide the following:

•a listing of the names and addresses of all Michigan chapters to be included

•a financial report for each chapter (see instructions)

•a copy of your organization's IRS group return (if applicable)

Note – if you have chapters but have not previously informed us of your intent to include them, see the instructions.

15. I certify that I am an authorized representative of the organization and that to the best of my knowledge and belief the information provided, including all accompanying documents, is true, correct, and complete. False statements are prohibited by MCL 400.288(1)(u) and MCL 400.293(2)(c) and are punishable by civil and criminal penalties.

Type or print name (must be legible):

________________________________________________________

Title:

 

 

Date: ______________________

Check here if you would like to request an automatic 5-month extension to your expiration date (this will not be reflected in your registration document, but can be verified online on our website at michigan.gov/charity).

THIS IS A PUBLIC RECORD, COPIES OF WHICH ARE SENT, UPON REQUEST, TO ANY INTERESTED PERSON.

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CHECKLIST:

Have all parts of the form been fully completed unless instructed otherwise?

Have you provided the name and Michigan street address of a resident agent in item 3? Is a list of the officers and directors provided or included with the IRS return?

Have you provided a complete IRS 990, 990-EZ, OR 990-PF?

If you file Form 990-PF, did you complete item 11?

If you file Form 990-N, did you complete items 11 and 12?

If audited or reviewed financial statements are required, are they provided? If not, have you requested a conditional registration or one-time waiver? (See instructions.)

Are the Form 990 and financial statements prepared for the same reporting period?

Have you submitted contracts and addenda to contracts with professional fundraisers that have not been previously submitted?

Have you typed or printed your name, date, and title in Item 15 to certify the form?

If you are requesting a 5-month extension, have you checked the box below item 15?

Revised

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2/20/2020

Get Michigan Cts 02 PDF Form

Form Characteristics

Fact Name Description
Governing Law The Michigan Cts 02 form is governed by the Charitable Organizations and Solicitations Act (COSA) under MCL 400.271 et seq.
Who Must File This form must be filed by charitable organizations renewing their solicitation registration or those whose previous registration has expired.
Who Should Not File Charitable organizations soliciting for the first time in Michigan should use Form CTS-01 instead of CTS 02.
Registration Expiration Solicitation registrations expire seven months after the end of the fiscal year.
Filing Deadline The renewal form is due 30 days before the registration expiration date.
File Number Each organization is assigned a unique file number, which must be used in all correspondence regarding the registration.
No Registration Fee Currently, there is no fee required for registering to solicit contributions in Michigan.
Filing Methods Organizations can renew their registration via email, e-filing, fax, or traditional mail.
Resident Agent Requirement A resident agent must be designated for the acceptance of legal processes, and a street address is required.
Professional Fundraiser Reporting Organizations must report any engagement of professional fundraisers and verify their licensing status in Michigan.

Guidelines on Utilizing Michigan Cts 02

After gathering all the necessary information, you are ready to fill out the Michigan CTS-02 form. This process requires careful attention to detail to ensure that all sections are completed accurately. Below are the steps to follow to successfully fill out the form and prepare for submission.

  1. Gather Required Information: Before starting, compile your organization’s legal name, all other names under which you solicit, Attorney General file number, contact details, and organization structure.
  2. Complete Organization Information: Fill in your organization’s principal office address, mailing address, and any other addresses in Michigan.
  3. Summarize Changes: Indicate if there have been any changes to your organization’s purposes. If yes, provide a summary of up to 50 words.
  4. Designate a Resident Agent: Assign a resident agent located in Michigan, including their name and street address (not a P.O. box).
  5. Specify Methods of Solicitation: Check all methods of solicitation used, such as mail, telephone, internet, and personal contact. Specify any that are not listed.
  6. Tax Status Confirmation: If your tax status with the IRS has changed since your last filing, explain the changes and attach documentation.
  7. List Current Officers and Directors: Provide names and indicate whether each is an officer, director, or both. Use additional sheets if necessary.
  8. Provide Additional Information: Include details of any officer who cannot be reached at the organization’s address, and note if any officers, directors, or employees have faced legal actions related to solicitation since your last filing.
  9. Engagement of Professional Fundraisers: If you have engaged any professional fundraisers in Michigan since your last filing, list them in the provided chart, including payment information and contracts.
  10. Review and Finalize: Go over each section to ensure accuracy. Make sure all necessary documents, such as IRS forms or financial statements, are ready for submission.
  11. Submit the Form: You may file the completed form via email, e-filing, fax, or mail. Choose the method that aligns with your needs for speed and efficiency.

Following these steps will help ensure that your form is complete and submitted correctly. If you have any questions or need clarification during this process, refer to the instructions for guidance or seek assistance as necessary.

What You Should Know About This Form

What is the Michigan CTS-02 form?

The Michigan CTS-02 form is a Renewal Solicitation Form required for charitable organizations looking to renew their solicitation registration under the Charitable Organizations and Solicitations Act (COSA). It must be completed and submitted by organizations whose registration has expired or is due to expire within seven months after the end of their fiscal year.

Who needs to file the CTS-02 form?

This form is required for charitable organizations that are renewing their solicitation registration or for those whose previous registration has expired. If your organization is filing for the first time in Michigan, you should use the CTS-01 form instead. Additionally, organizations that are exempt from registration should refer to Form CTS-03.

When should the CTS-02 form be filed?

The renewal form must be filed 30 days prior to the expiration date of your solicitation registration, which is usually 7 months after the end of your fiscal year. If you need extra time to complete your filing, you can request an extension in writing before your registration expires, which will grant you additional time of up to 5 months.

How do I submit the CTS-02 form?

You can submit the CTS-02 form through various methods: email, e-filing, fax, or mail. For the fastest processing, email or e-filing are recommended. When emailing, make sure the subject line includes your Attorney General file number and legal name. Attach the form and all required documents in PDF format. If mailing, send your renewal form to the Charitable Trust Section at the Department of Attorney General, PO Box 30214, Lansing, MI 48909.

What information is necessary for completing the form?

Complete all sections carefully, especially the organization's legal name, changes to charitable purposes, and the designation of a Michigan resident agent. It’s crucial to provide accurate information as any missing details could lead to delays in processing your renewal. You must also report any professional fundraisers engaged by your organization.

What if my organization has had changes in its charitable purposes?

If there have been any changes to your organization's charitable purposes since your last registration, you need to summarize these changes in 50 words or less on the renewal form. This summary will be added to a public database, so be concise and clear to effectively communicate your current objectives.

Are there any fees associated with filing the CTS-02 form?

Currently, there are no fees required to register or renew your solicitation registration in Michigan. This makes it easier for charitable organizations to maintain compliance without worrying about financial barriers.

What should I do if my organization has engaged a professional fundraiser?

If your organization has used a professional fundraiser (PFR) to solicit contributions, you need to disclose this in the renewal form. You must list all professional fundraisers engaged and attach copies of the contracts with each PFR. Additionally, ensure that each professional fundraiser is licensed, as Michigan law mandates this verification.

Common mistakes

Filling out the Michigan CTS-02 form can be a straightforward process, but several common mistakes can lead to complications. One primary error is neglecting to provide the exact legal name of the organization. This name should match the one on the articles of incorporation or other organizing documents. Any discrepancies could lead to delays in processing the renewal or even rejection of the form. If secondary names are used for solicitation, they must be listed correctly on the form as well.

Another frequent mistake involves itemizing changes in charitable purposes. When summarizing current charitable purposes, organizations often exceed the specified limit of 50 words. A concise summary is essential, as it will be added to the state's searchable database. It is vital to avoid generic statements or quoting articles of incorporation; instead, focus on a clear and precise description of the organization’s activities since the last filing.

Inadequate information about the Michigan resident agent constitutes a critical error. A designated resident agent must be named for the organization to receive legal documents. Commonly, organizations mistakenly list themselves or a P.O. Box as the resident agent. This oversight can result in the form not being processed. The resident agent must be a private individual residing in Michigan and have a physical street address.

Lastly, organizations often overlook the reporting of professional fundraisers (PFRs). If a charitable organization has worked with any PFRs during the fiscal year, those relationships must be documented accurately. Details about payments to these fundraisers must also be included. Some organizations mistakenly think that costs associated with consultants don't need to be reported, but it's crucial to verify the status of contractors as PFRs. Additionally, ensuring all PFRs are licensed is another common requirement that can be easily missed, leading to regulatory scrutiny.

Documents used along the form

The Michigan CTS-02 form is a crucial document for charitable organizations looking to renew their solicitation registration. However, it is often accompanied by several other forms and documents that ensure compliance with state regulations. Below is a brief overview of additional paperwork that may be necessary during the renewal process.

  • Form CTS-01: This is the initial registration form for new charitable organizations seeking to solicit in Michigan. Organizations filing for the first time must complete and submit this form instead of the CTS-02.
  • Form CTS-03: This document is a request for exemption from registration. Certain organizations may qualify for exemptions based on their activities or status, and this form allows them to formally request that exemption.
  • Form CTS-10: Known as the Campaign Financial Statement, this form must be submitted by professional fundraisers to report the financial outcomes of the campaigns they conduct on behalf of charitable organizations. It is typically due within 90 days after the conclusion of a campaign.
  • IRS Form 990: Charitable organizations must provide a copy of their most recent IRS Form 990, 990-EZ, or 990-PF with their renewal. This form offers a comprehensive overview of the organization’s financial status and operational details during the past fiscal year.
  • Audited Financial Statements: If audited financial statements have been prepared, they must be included with the renewal submission. This ensures transparency and compliance with generally accepted accounting principles.

Collectively, these documents play a vital role in maintaining regulatory compliance for charitable organizations in Michigan. Ensure that you gather and submit them along with the CTS-02 form well ahead of deadlines to avoid any potential issues with your registration renewal.

Similar forms

  • Form CTS-01: This document is used by organizations filing for the first time to solicit in Michigan. Similar to the CTS-02, it aims to register charitable organizations but serves those without prior registration.
  • Form CTS-03: This form requests exemption from registration. Like the CTS-02, it ensures compliance with Michigan laws but applies to organizations that qualify for an exemption.
  • Form CTS-10: This is the Campaign Financial Statement. It collects financial data about campaigns, similar to how the CTS-02 collects registration information for renewal purposes.
  • IRS Form 990: This is an annual information return required by the IRS. It provides financial information to ensure transparency, paralleling the financial disclosure needed in the CTS-02 form.
  • Form 990-EZ: Like Form 990, this document also reports financial details for smaller organizations. Both forms require similar financial reporting to what's necessary in the CTS-02.
  • Form 990-PF: This form is for private foundations, offering similar reporting requirements as the above IRS forms. It helps ensure financial accountability, much like the renewal process needed for the CTS-02.
  • Michigan Resident Agent Appointment Form: This document designates a resident agent for an organization. Similar to the requirement in the CTS-02, it ensures that organizations have a local representative for official correspondence.
  • Charitable Registration Act (CRA) Form: This form governs the registration of charitable organizations in various states. It’s akin to the CTS-02 in its focus on compliance with charitable solicitation regulations.

Dos and Don'ts

Filling out the Michigan CTS 02 form can be straightforward if you follow these guidelines. Consider both what to do and what to avoid for a smooth processing experience.

  • Do: Provide the organization's exact legal name as it appears on your articles of incorporation.
  • Do: Summarize any changes in your charitable purposes in 50 words or less.
  • Do: Include the name and street address of a Michigan resident agent authorized to receive official correspondence.
  • Do: Report all professional fundraisers that your organization has engaged for fundraising activities in Michigan.
  • Do: Submit copies of audited financial statements if they are available for the year reported.
  • Do: Use your Attorney General file number on all forms and correspondence sent to the office.
  • Do: File your renewal form within 30 days before the expiration of your registration.
  • Don't: Leave any questions blank on the form; enter "0" if applicable.
  • Don't: Use a P.O. Box for the resident agent's address; a street address is required.
  • Don't: Forget to verify that any professional fundraiser is currently licensed with the Attorney General's office.
  • Don't: Submit Schedule B of Form 990, as it should not be included.
  • Don't: Assume your renewal will be processed without all required documents attached.
  • Don't: Use the CTS 02 form if you are filing for the first time; instead, utilize Form CTS-01.
  • Don't: Wait until the last minute to request an extension; it must be done in writing before your registration expires.

By adhering to these dos and don’ts, organizations can ensure their renewal process for the Michigan CTS 02 form is efficient and successful.

Misconceptions

  • Misconception 1: The CTS-02 form can be used by organizations registering for the first time.

    • This form is specifically for charitable organizations renewing their solicitation registration or those whose previous registration has expired. First-time applicants should use Form CTS-01 instead.

  • Misconception 2: There is a fee for submitting the CTS-02 form.

    • Currently, there is no fee associated with the renewal registration. Organizations can file without any cost.

  • Misconception 3: The renewal form must be submitted in person.

    • Organizations can renew their registration via email, efiling, fax, or by mail. For faster processing, email or efiling is recommended.

  • Misconception 4: An organization can name itself as its resident agent.

    • According to the guidelines, organizations cannot designate themselves, the Michigan Attorney General, or the Michigan Secretary of State as their resident agent. Only a private individual residing in Michigan can be chosen.

  • Misconception 5: It's not necessary to verify professional fundraisers are licensed.

    • Michigan law requires organizations to verify that any professional fundraiser with whom they contract is currently licensed. This step is essential for compliance.

  • Misconception 6: You can skip sections of the renewal form if there have been no changes.

    • All items on the renewal form must be answered completely. Leaving lines blank or skipping sections can lead to unnecessary delays in processing.

Key takeaways

The Michigan CTS-02 form is essential for charitable organizations wishing to renew their solicitation registration. Understanding how to fill out this form accurately is crucial to ensure compliance with state regulations.

  • Eligibility to File: Only charitable organizations that are renewing their solicitation registration or whose registration has expired should use this form. Organizations filing for the first time must use Form CTS-01.
  • Filing Timeframe: Renewals must be submitted 30 days before your registration expires. If you need an extension, it must be requested in writing before your registration lapses.
  • Required Information: Complete all sections thoroughly. This includes providing a Michigan resident agent, explaining any changes in charitable purposes, and listing current officers and directors.
  • No Fees Required: As of now, there is no fee to renew your solicitation registration, which simplifies the process for organizations.

By adhering to these guidelines, organizations can navigate the renewal process with greater ease and ensure their compliance with the Charitable Organizations and Solicitations Act in Michigan.

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