Institute for International Cooperation and Development (IICD) Michigan was incorporated in 1997 as a not-for-profit educational organization in the state of Michigan. IICD Michigan is an independent non-profit. The Internal Revenue Service has determined that IICD Michigan is an organization as described in the revenue code 501(c) 3. This means that IICD is exempt from federal taxation of its activities and that donors can deduct donations to IICD from the income declared in their tax return.