Nonprofit Law Resource Library

Browse our 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.

  1. 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: $35
  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: $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.
  3. 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: $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) 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.

Top of Page