The following opinion is presented on-line for informational use only and does not replace the official version. (Mich Dept of Attorney General Web Site - www.ag.state.mi.us) STATE OF MICHIGAN FRANK J. KELLEY, ATTORNEY GENERAL Opinion No. 5559 September 11, 1979 CORPORATION AND SECURITIES BUREAU: Filing of articles of a not-for-profit corporation containing general purpose clause. CHARITIES: Articles of incorporation containing general purpose clause. The Corporation and Securities Bureau may accept for filing articles of a not-for-profit corporation which provides that the corporate purpose shall be to engage in any activity within the purposes for which a Michigan non-profit corporation may be organized under 1931 PA 327 which is consistent with the exemption from Federal Income Tax under paragraph 501 C3 of the Internal Revenue Code. William F. McLaughlin Director Michigan Department of Commerce P.O. Box 30004 Law Building Lansing, Michigan 48909 My opinion has been requested as to whether the Corporation and Securities Bureau may accept for filing articles of incorporation of a not-for-profit corporation, which provide for the following corporate purpose: 'The object and purpose of this corporation shall be to engage in any activity within the purposes for which Michigan non-profit corporations may be organized under Act 327 of the Public Acts of 1931, and Act 284 of the Public Acts of 1972, as amended, which is consistent with exemption from federal income tax under paragraph 501(c)(3) of the Internal Revenue Code.' The above-stated language includes as a corporate purpose engaging in any activity within the purposes of 1972 PA 284, which is the Business Corporation Act, MCLA 450.1101, et seq; MSA 21.200(101), et seq. Because Michigan non-profit corporations may not be organized under 1972 PA 284, a reference to same should be deleted from the purpose clause. On the other hand, the reference to the general corporation act, 1931 PA 284; MCLA 450.1 et seq; MSA 21.1 et seq, is appropriate inasmuch as this act provides for the incorporation and regulation of non-profit corporations. The above-stated non-profit corporate purpose clause expressly states that the corporation will engage in activity consistent with exemption from federal income tax under paragraph 501(c)(3) of the Internal Revenue Code, 26 USC, Sec. 501(c)(3). That section provides: 'Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office.' The general corporation act, 1931 PA 327, supra, Sec. 117 provides: 'Any number of persons, not less than 3, may incorporate for the purpose of carrying out any lawful purpose or object not involving pecuniary gain or profit for its members or associates. Such corporations shall be known as 'non-profit corporations'. Such corporations shall be governed by the provisions of this Act relating to corporations generally except as specifically otherwise provided . . .' MCLA 450.117; MSA 21.118 The functions set forth in 26 USC Sec. 501(c)(3) are consistent with 1931 PA 327 Sec. 117, supra. It is my opinion that the proposed language setting forth the purposes of the non-profit corporation in question, once references to the Business Corporation Act, 1972 PA 284, are deleted, comports with the requirements set forth in the general corporation act, 1931 PA 327, and therefore the articles of incorporation containing these purposes may be accepted for filing by the Corporation and Secrities Bureau. Frank J. Kelley Attorney General