Mi'kmaq Association for Cultural Studies was initated in the fiscal year 1973-1974 through the efforts of the Union of Nova Scotia Indians, which is an official and incorporated political organization for the Indian Bands of Nova Scotia.
In August 1974, MACS received its incorporation certificate from the Registrar of Joint Stock Companies, Nova Scotia, under the file Number 1110, fulfilling Section 3.2 (c) of the DIAND Criteria Department Management, Policy and Procedures.
MACS is controlled by the Board of Directors comprised fo chiefs of their designated councillors. During the fiscal year 1982-83, the Grand Chief of the Mi'kmaq was accorded a seat on the Board as an honorary member. Annually, the board selects a Chairperson and Vice-Chairperson who assists the Executive Director in the day to day operations of the program. According to the constitution, the Board meets at least four times in a given fiscal year.