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Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Florida Registration and Compliance

Welcome to the registration and compliance page for Florida nonprofit organizations. Below you will find information on initial filings required to form a new 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. To navigate to one of these sections, click on the appropriate link on the left of this page.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

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) or 1024 (other 501(c) organizations), Application for Recognition of Exemption to:

Note new address:
Internal Revenue Service
Attention: EO Determination Letters
Stop 31
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: $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-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: www.800helpfla.com
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 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.

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: www.800helpfla.com
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.

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.

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.

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Registration & Compliance Services

Hurwit & Associates offers comprehensive compliance and reporting services to nonprofit organizations and charitable fundraisers. We help clients remain in good standing with state corporate, tax, charities and employment offices throughout the U.S.

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