"I'm not advocating for football this fall because of my passion or our players' desire to play, but because of the facts accumulated over the last eight weeks since our players returning to campus on June 13," Harbaugh wrote Monday in a statement.
"I am advocating on Aug. 10 that this virus can be controlled and handled because of these facts."
Harbaugh then listed some of his school's COVID-19 testing data, which includes 11 total positive results in 893 administered tests and zero positives in the last 353 tests administered.
"This isn't easy. It's hard," added Harbaugh.
"It is proven that the conduct, discipline, and structure within our program have led to these stellar results. We respect the challenge that the virus has presented (but) we will not cower from it."
The Big Ten is reportedly expected to make an official announcement regarding the season Tuesday, and decisions from the other Power 5 conferences are expected to follow.
Power 5 conference commissioners reportedly held an emergency meeting Sunday, and there's "growing concern" among officials that football and other fall sports can't be played.
Harbaugh, who is entering his sixth season at Michigan, said in July there wasn't an "expert view right now that I'm aware of that sports is going to make (the pandemic) worse."
He added at the time: "If it comes to a point in time where you say that we can't play, it's obvious, it's clear, then everybody would be reasonable and know that was the right thing to do. ... COVID is part of our society. (It) wasn't caused by football or caused by sports. ... We're going to have to deal with it."