INITIAL FILING REQUIREMENTS TO BECOME A FLORIDA NONPROFIT

  1. HOW TO INCORPORATE IN FLORIDA:
    • File the Articles of Incorporation.
      • Send to: Department of State, Division of Corporations, P.O. Box 6327,Tallahassee, FL 32314
      • Note the form can be also filed online here.
      • The filing fee is $35. The Designation of Registered Agent fee is $35
      • For more information,
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • Form 1023 must be submitted to: Internal Revenue Service, P.O. Box 12192, Covington, KY 41012-0192
      • Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
      • For more information,
        • Websitewww.irs.gov/charities
        • Call:
          • (800) 829–3676 (Form related questions),
          • (800) 829–1040 (general information)
  3. HOW TO OBTAIN FLORITA STATE’S SALES TAX EXEMPTION:
    • File Application for Consumer’s Certificate of Exemption DR-5 Form. File a copy of the IRS 501 (c) (3) Determination Letter
      • Send to: Account Management/ Exemptions, Florida Department of Revenue, P.O. Box 6480, Tallahassee, FL 32314-6480
      • There is no filing fee.
      • Note depending upon the type of non-profit organization, additional documents could be required. For details, please refer to the DR-5 instruction booklet.
      • For more information,
  4. HOW TO REGISTER WITH THE FLORIDA STATE DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES:
    • File Registration Application Form DACS-10100 (before engaging in solicitation)
      • Send to: Florida Department of Agriculture & Consumer Services, P.O. Box 6700, Tallahassee, FL 32314-6700
      • The filing fee is from $10 to $400 (depending on amount of contributions received during the preceding fiscal year).
      • Note some organizations can instead file the “Exempt Charitable Organizations/ Sponsors” Application. Such filing would be free of charge. For details, please go the Division of Consumer Services’ website.
      • For more information,
        • Website: 800helpfla.com
        • Call:
          • (800) 435-7352 (in Florida only)
          • (904) 410-3800

ANNUAL FILING REQUIREMENTS TO REMAIN A FLORIDA NONPROFIT

  1. FLORIDA STATE’S DEPARTMENT OF STATE:
    • File Annual Report Form online here (the only option):
      • Note that the due date is May 1st
      • The filing fee is $61.25
      • For more information,
        • Website: http://dos.myflorida.com/sunbiz/manage-business/efile/annual-report
        • Phone: (850) 245-6056

  2.  INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      • Note that the due date of this form is 4 and a half months after the end of fiscal year.
      • Send to: Internal Revenue Service, 1160 W 12th Street, Ogden, UT 84201
      • There is no filing fee.
      • For more information,
        • Website: irs.gov/charities
        • Call:
          • (800) 829-3676 (Form related questions)
          • (800) 829-1040 (general information)
    • For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    • For Private Foundations: You are required to submit the Form 990-PF.
  3. FLORIDA STATE’S DEPARTMENT OF AGRICULTURE & CONSUMER SERVICES:
    • File Form DACS-10100
      • Note that the due date is prior to engaging in solicitation activities in Florida. It must be renewed each year. A pre-printed renewal form will be mailed approximately 60 days in advance of renewal date.
      • Send to: Florida Department of Agriculture & Consumer Services, Solicitation of Contributions, P.O. Box 6700
      • The filing fee is from $10 to $400 (it depends on the amount in contribution received during the preceding fiscal year)
      • Additional statements: If gross receipts between $500,000 and $1,000,000, together with renewal, submit reviewed financial statement.
        If gross receipts above $1,000,000, together with renewal, submit audited financial statement.
      • Note some organizations are exempt from registration or renewal forms.
      • For more information,