INITIAL FILING REQUIREMENTS TO BECOME A FLORIDA NONPROFIT

1. INCORPORATE IN FLORIDA

File the Articles of Incorporation.

  • It can be done online or in hard copy.
  • Filing fee: $35 (The Designation of Registered Agent fee is $35)
  • For more information and where to send all documents to:
    • Department of State, Division of Corporations, P.O. Box 6327, Tallahassee, FL 32314
    • (850) 245-605
    • http://www.sunbiz.org/

2. OBTAIN 501(c) (3) TAX-EXEMPT STATUS

Submit Form 1023 online through Pay.gov. 

3. OBTAIN FLORIDA STATE’S SALES TAX EXEMPTION

File the Application for Consumer’s Certificate of Exemption Form DR-5 along with a copy of the IRS 501(c) (3) Determination Letter. Note that depending upon the type of non-profit organization, additional documents could be required. 

  • There is no filing fee.
  • For assistance, contact the IRS
    • Account Management/Exemptions, Florida Department of Revenue, PO Box 6480, Tallahassee, FL 32314-6480
    • (800) 352-3671
    • http://floridarevenue.com/

4. REGISTER WITH THE FLORIDA STATE DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES

File Registration Application Form DACS-10100 before engaging in solicitation. Note that some organizations can instead file the “Exempt Charitable Organizations/ Sponsors” Application. 

  • It can be done online or in hard copy.
  • Filing fee: $10 to $400 (depending on the amount of contributions received during the preceding fiscal year)
  • For more information and where to send all documents to:

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ANNUAL FILING REQUIREMENTS TO MAINTAIN A FLORIDA NONPROFIT

1. INTERNAL REVENUE SERVICE

File the Annual Return Form 990: https://www.irs.gov/charities-non-profits/required-filing-form-990-series. Note that the due date is 4 and a half months after the end of the fiscal year.

  • There is no filing fee.
  • For more information and where to send all documents to:
    • Internal Revenue Service, 1160W 12th Street, Ogden, UT 84201-0027
    • (800) 829-3676 (Form 990-related questions) AND (800) 829-1040 (general questions)
    • http://www.irs.gov/charities
  • 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.

2. FLORIDA STATE’S DEPARTMENT OF REVENUE

File the Annual Report Form online here.

  • Filing fee: $61.25
  • Due date: May 1st
  • For assistance, contact:
    • The Centre of Tallahassee, 2415 N. Monroe Street, Suite 810, Tallahassee, FL 32303
    • (850) 245-6056
    • http://www.sunbiz.org/

3. FLORIDA STATE’S  DEPARTMENT OF AGRICULTURE & CONSUMER SERVICES

File Form DACS-10100 online or in hard copy. Form must be filed before engaging in solicitation activities in Florida and must be renewed annually. 

  • It can be done online or in hard copy.
  • Filing fee: $10 to $400 (depending on the amount of contributions received during the preceding fiscal year)
  • Due date: A pre-printed renewal form will be mailed approximately 60 days in advance of the renewal date
  • For more information and where to send all documents to:

Note some organizations are exempt from registration or renewal forms. Additionally, if gross receipts are between $500,000 and $1,000,000, together with renewal, submit a reviewed financial statement. If gross receipts are above $1,000,000, together with renewal, submit an audited financial statement.