Nonprofit Law Resource Library
State-By-State Initial Compliance - Florida
Initial Filings for Florida Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Florida
Submit Articles of Organization to:
Department of State
Division of Corporations
PO Box 6327
Tallahassee, FL 32314 Non-Profit Info.: (850) 245-6052
General Inquiries: (850) 755-5111
Web Site: www.sunbiz.org
Filing Fee: $35
Designation of Registered Agent Fee: $35To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.To Obtain Florida Income Tax and Sales Tax Exemptions
Submit Form DR-5, Application for Consumer's Certificate of Exemption, with a copy of the IRS 501(c)(3) Determination Letter to:
Central Registration
Florida Department of Revenue
5050 W. Tennessee Street
Building E
Tallahassee, FL 32399-0100 Exemption Unit: (850) 487-4130
Fax on Demand: (850) 922-3676
Forms: (850) 488-8422
Web Site: dor.myflorida.com/dor/
Filing Fee: $0Note: Additional documents may be required with the filing, depending upon the type of non-profit organization seeking exemption. Refer to the DR-5 instruction booklet for details. To Register with the Florida Department of Agriculture & Consumer Services
Submit Form DACS-10100, Registration Application, prior to engaging in solicitation to:
Florida Department of Agriculture & Consumer Services
PO Box 6700
Tallahassee, FL 32314-6700 Information: (800) 435-7352 (in Florida only)
Altnerate Phone: (904) 413-6700
Web Site: www.800helpfla.com
Filing Fee: $10-400 (depending on amount of contributions received during the preceding fiscal year)Note: If the organization will not solicit contributions from the public in Florida, this form does not need to be filed.
