State-By-State Initial Compliance - Florida
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.
- 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.
- To Obtain 501(c) Tax-Exempt Status
a. Submit Form 1023 (501(c)(3) organizations) or 1024 (other 501(c) organizations), 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
Form 1023 Filing Fee: $850 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $850 ($400 if annual receipts will average not more than $10,000 in the first 4 years)
Note: Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.
b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)
Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024.
For more information about this filing, refer to the IRS website.
- 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.
- 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.
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:
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.