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West Michigan Cannabis Guild (WMCG) operates under Michigan law as an independent political action committee. Thus, donations to WMCG are not tax-deductible for federal purposes as PAC contributions are considered political contributions. Contributions to WMCG of $20.01 or more must be made by credit card or check drawn from an individual, non-corporate account. The contributor must be the person actually paying the funds (i.e., an individual may not give money to another person or receive money from another person to make a contribution to WMCG). The WMCG is required by law to report any and all contributions, and therefore there is no privacy or anonymity for those who donate. Furthermore, WMCG is required to collect contributor demographic information such as first and last name, complete address, date and amount of contribution, and occupation/employer information (when contributions exceed $100 in a calendar year.) The collection and reporting of this information is required regardless of the method of payment; cash, check, money order, electronic fund transfer or credit card.

WMCG cannot receive donations from corporations, nor from foreign nationals. Contributors must be:

  • U.S. citizens or permanent residents (i.e., green card holders); or
  • Limited Liability Company;
    • Single Member LLC. If a single member LLC does not elect corporate tax treatment, it may make contributions; yet please note that the contributions will be attributed to the single member, not the LLC.
    • LLC as Partnership. If an LLC is considered a partnership, it is permitted to make contributions to political committees, but it is subject to the rules for partnerships.
    • LLC that elected corporate tax status. If an LLC is considered a corporation, it is generally prohibited from making contributions to political committees, although it is permitted to establish a separate segregated fund (SSF)

P.O. Box 3591 Grand Rapids, MI 49501.

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