4572: Charitable Contribution Credits (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Form 4572 calculates charitable contribution credits for the 2025 Michigan Business Tax. It reports donations, credit amounts, and tax remaining after credits for community and education foundations, homeless shelters and food banks, public contributions, and arts and cu
Who files this form
The 2025 Michigan Business Tax Form 4572 is used to claim these charitable contribution credits:
- Community and Education Foundations Credit
- Homeless Shelter/Food Bank Credit
- Public Contribution Credit
- Arts and Culture Credit
The form does not state a general filing requirement.
What you'll need
To complete the form, have these forms and details available:
- Your taxpayer name and Federal Employer Identification Number (FEIN) or TR Number.
- Form 4567, line 53, for the tax amount used to limit the foundation and shelter/food bank credits.
- Form 4568, lines 9 and 16, for the starting tax amounts. You will also transfer credit amounts back to Form 4568.
- Donation amounts for each credit you claim. Line 7 specifically asks for cash donations to homeless shelters or food banks.
- Community and/or Education Foundation codes, if claiming that credit. The form refers to instructions for these codes, but no instructions were provided.
Common mistakes
- Do not skip the carry-forward steps when you are not claiming a credit: carry line 1 to line 6, line 6 to line 10, or line 15 to line 20, as applicable. If you are not claiming the Public Contribution Credit, complete line 11 and carry it to line 15.
- Enter zero if the subtraction on line 6, 10, 15, 17, or 20 is less than zero.
- Make sure line 10 equals Form 4568, line 12, and line 20 equals Form 4568, line 19.
- Carry the credits on lines 5, 9, 14, and 19 to Form 4568, lines 10, 11, 17, and 18, respectively.
Questions people ask
How is the Community and Education Foundations Credit calculated?
Multiply the donation amount on line 3 by 50%. The credit is the smallest of that result, $5,000, or 5% of the tax on Form 4567, line 53.
Does the Homeless Shelter/Food Bank Credit use cash donations?
Yes. Line 7 asks for cash donations. Multiply that amount by 50%. The credit is the smallest of that result, $5,000, or 5% of the tax on Form 4567, line 53.
How is the Public Contribution Credit calculated?
Enter the tax from Form 4568, line 16, on line 11. Multiply the donation amount on line 12 by 50%. The credit is the smallest of that result, $5,000, or 5% of line 11.
How is the Arts and Culture Credit calculated?
Subtract $50,000 from the donation amount on line 16. If the result is less than zero, enter zero. Multiply the result by 50%. The credit is the smallest of that amount, $100,000, or the tax on line 15.