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Project Profile:

Michigan Inheritance Tax Legislation

A project of the Council of Michigan Foundations

Project Timeline:

January 1993 to January 2002

Locations Impacted:

State of Michigan

About the Project

In 1993, the Council of Michigan Foundations’ Government Relations Committee advocated for the Michigan inheritance tax to be replaced with an estate tax to bring it into line with federal rates, and to prevent the flow of charitable capital from Michigan to states with lower inheritance taxes. By keeping Michigan wealth within the state, they hoped to encourage larger philanthropic gifts among wealthy donors. This tax relief was phased out between 2002 and 2010, at an estimated cost of $17 billion (nationally) in charitable bequests (McClelland, 2004).


Funds Raised/Distributed:

Key Accomplishments/Outcomes:

Related Historical Documents


McClelland, R. (2004, July 1). Charitable bequests and the repeal of the estate tax: Technical paper 2004. Congressional Budget Office. https://www.cbo.gov/publication/15799

This profile was last updated: 02/24/2016