Florida Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Florida. If you are looking to form nonprofit in Florida, please visit our Start Your Florida Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Florida. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

By the 15th day of the 5th month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File Florida Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for Florida corporate income tax exemption.

More information: Florida Department of Revenue
3 File Florida Sales Tax Exemption Renewals
Agency:Florida Department of Revenue
Due:

Every 5 years from date of issue.

Notes:

There is no renewal application; simply respond to the written requests for renewal with any required documentation.

4 File Florida Annual Report
Agency:Florida Department of State - Division of Corporations
Form:

Must be filed online.

Filing Method:

Online

Agency Fee:

$61.25

Due:

Annually by May 1.

Law:

Florida Statutes Title 36 § 607.1622

Penalties:

Failure to file an annual report by the 3rd Friday of September will result in the administrative dissolution or revocation of the business entity on Florida records at the close of business on the 4th Friday of September.

5 Renew the Charitable Solicitation Registration

Florida Charitable Organizations/Sponsors Registration

Agency:Florida Department of Agriculture and Consumer Services - Division of Consumer Services
Law:

Florida Statutes § 496.405 et seq.

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No

One-Time Exemption Registration

Exemption Eligible Organizations:
  • Religious organizations
  • Educational organizations
  • Government entities
  • Blood establishments as defined in FL Stat § 381.06014
  • Membership organizations
  • Political groups
  • Appeals for individuals
Notes:

Organizations must email the state to receive an exemption, but no registration is required.

Registration to Obtain Exemption

Exemption Eligible Organizations:

Charities with less than $25,000 in total revenue during the preceding fiscal year and no professional solicitors

Form:

Small Charitable Organizations Application

Agency Fee:

$0

Renewal to Maintain Exemption

Exemption Eligible Organizations:

Charities with less than $25,000 in total revenue during the preceding fiscal year and no professional solicitors

Form:

Small Charitable Organizations Application (Renewal)

Agency Fee:

$0

Due:

Annually by the date of initial registration.

Initial Registration

Form:

Charitable Organizations / Sponsors Registration Application

Filing Method:

Mail or online

Agency Fee:

$10-400, depending on contributions received during the prior fiscal year ($0 if exempt)

Turnaround:

2-3 weeks

Notes:
  • Notarized signature of the CFO or treasurer is required.
  • Nonprofits who will solicit at Florida highway rest stops must obtain permission from their local Department of Transportation Maintenance Unit. Use Form #850-040-70, Permit Application for Public Use of Rest Areas, Wayside Parks and Solicitation on State Highways. Start by identifying local maintenance units at the Florida Department of Transportation Office of Maintenance.
  • Some Florida counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:

Domestic Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
  • If you will foreign qualify in Florida, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 90 days old when filing foreign qualification documents.
How to Apply:

Domestic Applicants:

  1. File formation documents to form an entity with the Florida Department of State.
  2. Submit a completed Charitable Organizations / Sponsors Registration Application and all required attachments to the Florida Department of Agriculture and Consumer Services - Division of Consumer Services.

Foreign Applicants:

  1. Determine whether or not your charity will need to foreign qualify based on your activity in Florida. If not required, skip to number 3.
  2. File foreign qualification documents with the Florida Department of State.
  3. Submit a completed Charitable Organizations / Sponsors Registration Application and all required attachments to the Florida Department of Agriculture and Consumer Services - Division of Consumer Services.
Required Attachments:

  • IRS form 990
  • Audited financials (if applicable)
  • IRS determination letter
  • List of officers and directors
  • Professional fundraising contracts

Registration Renewal

Filing Method:

Mail or online.

Agency Fee:

$10-400, depending on contributions received during the prior fiscal year

Due:

Annually by the registration anniversary date. Renewals may be filed up to 60 days prior to the expiration date.

Due Date Extension:

Due dates can be extended for 180 days beyond the original due date by submitting a request for extension through the online portal.

Penalties:

There is a late fee of $25 for each month that passes after the due date.

Notes:
  • Renewal forms are sent in the mail about 30 days prior to the expiration date of the license.
  • Carefully ensure you include all required attachments, including yoru annual financial report.
Required Attachments:

  • IRS form 990
  • Audited financials (if applicable)
  • List of officers and directors
  • Professional fundraising contracts
  • IRS determination letter

Contract Filing

Agency Fee:

$0

Due:

Charities must submit all contracts they have with professional solicitors, professional fundraising consultants, and commercial co-venturers during initial charitable registration and during renewal for their charitable registration.

Change of Fiscal Year

Agency Fee:

$0

Turnaround:

1-2 business days

Notes:

Email the state to inform them of the change.

Cancellation

Agency Fee:

$0

Notes:

To close out your registration, submit a letter stating that your organization no longer solicits in Florida along with documentation supporting this claim. The department will typically accept a disclaimer on the organization's donation page that they will not accept funds from residents of Florida.

6Maintain a Florida Registered Agent

Maintain a registered agent that has a street address in Florida. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in St. Petersburg , FL to maintain compliance with the state requirement.


Contact Our Team

Complete the form and we will reach out within one business day.

Continue reading

Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

Read the guide
© 2012 - 2021 Harbor Compliance. All rights reserved. Harbor Compliance does not provide tax, financial, or legal advice. Use of our services does not create an attorney-client relationship. Harbor Compliance is not acting as your attorney and does not review information you provide to us for legal accuracy or sufficiency. Access to our website is subject to our Terms of Use and Service Agreement.