Nonprofit Law Resource Library

Table of Contents


Tax-Exempt Organization News

To Receive Updates & Announcements

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 view annual filing requirements for Florida nonprofit organizations, refer to our annual filings page:www.hurwitassociates.com/l_s_annual_fl.php.

  1. To Incorporate in Florida

    Submit Articles of Incorporation to:

    Department of State
    Division of Corporations
    PO Box 6327
    Tallahassee, FL 32314
    Non-Profit Info.: (850) 245-6052
    Web Site: www.sunbiz.org
    Filing Fee: $35
    Designation of Registered Agent Fee: $35
    Note: The Articles of Incorporation may be filed online here.
  2. To 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: $850 ($400 if revenues less than $10,000/year)

    For more information on filing fees, see the IRS website.
  3. To Obtain Florida Sales Tax Exemption

    Submit Form DR-5, Application for Consumer's Certificate of Exemption, with a copy of the IRS 501(c)(3) Determination Letter to:

    Account Management/Exemptions
    Florida Department of Revenue
    PO Box 6480
    Tallahassee, FL 32314-6480
    Phone: (800) 352-3671
    Web Site: dor.myflorida.com/dor/
    Filing Fee: $0
    Note: 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.
  4. 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) 410-3800
    Web Site: www.800helpfla.com
    Filing Fee: $10-400 (depending on amount of contributions received during the preceding fiscal year)
    Note: Some organizations are eligible to file the Exempt Charitable Organizations/Sponsors Application instead with no filing fee. See the Division of Consumer Services' website for details.

Florida Employment Filings

If the organization is a federally tax-exempt 501(c)(3) organization and employs four or more workers for 20 weeks in a calendar year, the following filing is also required:

  • To Register with the Florida Department of Revenue

    Complete the Florida Business Tax Application for reemployment taxes online.

    Florida Department of Revenue
    5050 W Tennessee Street
    Tallahassee, FL 32399-0100
    Information: 800-352-3671
    Web Site: dor.myflorida.com/dor/
    Note: For more information, refer to the Department of Revenue's guide to the Reemployment Tax.
  • Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

    Top of Page