Starting A Nonprofit Organization in Florida

Welcome to the registration and compliance page for Florida nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in Florida, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Florida.

NONPROFIT FORMATION

Starting a Nonprofit Organization in Florida: Initial Filings

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) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) electronically at Pay.gov. Form 1024 (for
other 501(c) organizations) should be submitted by mail to:

Note new address:
Internal Revenue Service
TE/GE Stop 31A Team 105
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: $600 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $600

Notes: As of January 31, 2020, the IRS requires that Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, be completed and submitted online through Pay.gov. Applicants must have a Pay.gov account and payment of the user fee must be made electronically. There is a 90-day grace period during which the IRS will continue to accept paper versions of Form 1023. Learn more about IRS Form 1023.

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-A. For more information about this filing, refer to the IRS website.

3. To Obtain Florida Sales Tax Exemption

Submit Form DR-5, Application for Consumer's Certificate of Exemption to:

Account Management/Exemptions
Florida Department of Revenue
PO Box 6480
Tallahassee, FL 32314-6480

Phone: (800) 352-3671
Web Site: floridarevenue.com
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)
Alternate Phone: (850) 410-3800
Web Site: https://www.fdacs.gov/ConsumerServices
Filing Fee: $10-400 (depending on amount of contributions received during the preceding fiscal year)

Notes: This filing may be completed online.

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.

ANNUAL COMPLIANCE

Annual Filings for Florida Nonprofit Organizations

1. Florida Department of State

Form: Annual Report
Due Date: May 1

Annual Reports must be filed online. To do so, use the following website: https://services.sunbiz.org/filings/AnnualReport/FilingStart

Phone: (850) 245-6056
Web Site: www.sunbiz.org
Filing Fee: $61.25

2. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS’ Modernized e-file Providers list.

3. Florida Department of Agriculture & Consumer Services

Form: DACS-10100
Due Date: Form must be filed prior to engaging in solicitation activities in Florida and must be renewed annually. A pre-printed renewal form will be mailed approximately 60 days in advance of renewal date.

Florida Dept. of Agriculture & Consumer Services
Solicitation of Contributions
PO Box 6700
Tallahassee, FL 32314-6700

Phone: (850) 410-3800
Web Site: https://www.fdacs.gov/ConsumerServices
Filing Fee: $10-400 (depending on the amount of contributions received during the preceding fiscal year)

Notes: This filing may be completed online.

If gross receipts between $500,000-$1,000,000, submit reviewed financial statement with renewal.
If gross receipts above $1,000,000, submit audited financial statement with renewal.

Some organizations are exempt from registration/renewal. See website above for details.

EMPLOYMENT FILINGS

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 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.

STATE STATUTES

Click here for Florida state statute information.

FLORIDA