How to start a nonprofit in Florida
To start a nonprofit in Florida you file the articles of incorporation with the Florida Department of State, Division of Corporations, meet Florida’s minimum number of directors, keep a registered agent in the state, and register before asking the public for money. Each step below carries the form, the fee and the deadline, cited to Florida’s own agencies.
94 facts · 87 source verified · 7 in progress · 68 official sources
On this page
- How to start a nonprofit in Florida
- Start Here
- Compact Operational Reference
- Form and organize the Florida nonprofit
- Govern the corporation
- Maintain corporate status and complete structural transactions
- Qualify and maintain foreign nonprofit authority
- Register and manage charitable solicitation
- File charity financial reports and governance certifications
- Use professional fundraisers and charitable sales promotions
- Handle state and local taxes
- Hire and pay workers
- Conduct raffles, bingo, and alcohol events
- Lobby and engage in election-related activity
- Dissolve, protect charitable assets, and close accounts
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Free before any contract. Florida specifics included.
How to start a nonprofit in Florida
- Pick the entity type: Form a nonprofit corporation under Chapter 617; federal §501(c)(3) recognition is separate
- File the articles: File the Florida nonprofit Articles and pay the $70 required formation total
- Name the board: Maintain the director minimum that applies to the corporation's federal status
- Appoint the officers: Create the officer positions required by the bylaws/articles and assign the statutory records function; one person may hold multiple offices
- Keep a registered agent: Continuously maintain a qualifying Florida registered office and registered agent with written acceptance
- Register before asking for money: Register with FDACS and obtain approval before soliciting contributions in or from Florida unless an exclusion or exemption applies
- Claim the state tax exemption: Federally exempt organizations generally do not file a Florida corporate income tax return unless Florida-taxable income exists
Start Here
These are Florida's highest-priority nonprofit compliance decision points, in the order an organization normally meets them. Not every item applies to every organization. Applicability depends on the organization's activities, tax status, fundraising, employees, property, regulated events and lifecycle stage. Check each entry's applicability line and its verification status before acting on it. Three separations are worth knowing before the rest. Forming the Florida corporation is not the same act as obtaining federal §501(c)(3) recognition. Registering the corporation is not registering to solicit charitable contributions, which is a separate FDACS filing with its own fee and its own annual cycle. And the sales-tax exemption on what the organization buys says nothing about the sales tax it may owe on what it sells.
- Form a nonprofit corporation under Chapter 617; federal §501(c)(3) recognition is separate Applies to: Organizations choosing the ordinary Florida nonprofit corporate form and intending to seek or maintain federal §501(c)(3) recognition.
- File the Florida nonprofit Articles and pay the $70 required formation total Applies to: A new domestic Florida nonprofit corporation.
- Continuously maintain a qualifying Florida registered office and registered agent with written acceptance Applies to: Domestic and registered foreign Florida nonprofit corporations.
- File the Florida nonprofit annual report each year for $61.25 Applies to: Domestic Florida nonprofit corporations and registered foreign nonprofit corporations.
- Register with FDACS and obtain approval before soliciting contributions in or from Florida unless an exclusion or exemption applies Applies to: Charitable organizations and sponsors intending to solicit contributions in or from Florida, including domestic and foreign organizations.
- Renew Chapter 496 registration annually by the organization-specific expiration date and pay the current late fee if delinquent Applies to: Charitable organizations and sponsors registered under §496.405.
- Federally exempt organizations generally do not file a Florida corporate income tax return unless Florida-taxable income exists Applies to: A Florida nonprofit organization that is exempt from federal income tax under IRC §501(a), including a recognized §501(c)(3) organization.
- Apply for Florida sales-tax purchase exemption through DR-5 and use the five-year DR-14 certificate Applies to: A nonprofit organization that qualifies under a Florida statutory exemption category, including a currently IRS-recognized §501(c)(3) organization.
- Register as a Florida sales-tax dealer when the nonprofit makes taxable sales, admissions, rentals, meals, or other taxable transactions Applies to: A nonprofit that sells taxable goods or services, charges taxable admissions, leases or rents taxable property, or otherwise conducts taxable transactions in Florida.
- Florida charitable, religious, and educational property-tax exemption depends on ownership and qualifying use, not federal §501(c)(3) status alone Applies to: A nonprofit owning Florida real or tangible personal property and seeking ad valorem tax exemption.
- A §501(c)(3) nonprofit becomes subject to Florida reemployment tax at the four-employees/20-weeks coverage threshold Applies to: A nonprofit employer exempt under IRC §501(c)(3).
- Secure Florida workers' compensation coverage at four employees in nonconstruction or one employee in construction Applies to: A nonprofit employer with covered Florida employees.
- Report newly hired and rehired employees to Florida within 20 days Applies to: A Florida nonprofit employer hiring or rehiring employees.
- Approve dissolution under the post-July-1-2026 Chapter 617 member or nonmember path and file Articles of Dissolution for $35 Applies to: A domestic Florida nonprofit corporation voluntarily ending its corporate existence.
- Close Florida nonprofit accounts agency by agency after corporate dissolution Applies to: A nonprofit ending Florida operations or corporate existence.
Compact Operational Reference
A summary and navigation device only. Start Here above carries all fifteen primary decision points, and these twelve rows are the highest-value verified operational actions. Every row links to the complete requirement below, where the applicability line, the responsible agency, the official sources, the exceptions and the full deadline and fee wording appear without abbreviation. Every row rests on a fact that is SOURCE VERIFIED and on sources that are active, which is why several things you might expect are absent. The small-charity annual filing endpoint, the professional-solicitor campaign notice channel, individual-solicitor licensing, online raffle methods and the current legislative lobbying registration fee all remain VERIFICATION IN PROGRESS, so none of them gets a row.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| Domestic formation. A new domestic Florida nonprofit corporation.File the Florida nonprofit Articles and pay the $70 required formation total | $70 required total ($35 Articles + $35 registered-agent designation) | One time | Online nonprofit formation; CR2E006; Sunbiz fee schedule |
| Corporate annual report. Domestic Florida nonprofit corporations and registered foreign nonprofit corporations.File the Florida nonprofit annual report each year for $61.25 | $61.25 | January 1–May 1 each year; first report in calendar year after formation | Sunbiz Annual Report Filing Portal |
| Charity registration fee. Nonexempt charitable organizations and sponsors registering or renewing under §496.405.Use the current seven-band Chapter 496 contribution-based registration fee schedule | $10 / $75 / $125 / $200 / $300 / $350 / $400 by contribution band | Initial and annual | FDACS-10100 / annual renewal |
| Small-charity path. Charitable organizations or sponsors with less than $50,000 in total contributions during a fiscal year that otherwise meet §496.406(1)(d).Use the small-charity path only while contributions are less than $50,000 and all statutory uncompensated/no-inurement conditions remain satisfied | No fee for the exemption filing | Only while contributions are < $50,000 and all statutory conditions remain satisfied | Small Charitable Organizations/Sponsors filing path |
| CPA financial statement level. Registered charitable organizations or sponsors with annual contributions of at least $500,000 but less than $1 million.Obtain an independent CPA review or audit when annual contributions are at least $500,000 but less than $1 million · Obtain an independent CPA audit when annual contributions are $1 million or more | Review at ≥$500,000 and < $1,000,000; audit at ≥$1,000,000 annual contributions | Annual with charity financial reporting | CPA review/audit + FDACS-10122 or federal-return package |
| Florida corporate income-tax return. A nonprofit required to file Florida Form F-1120 for a taxable year beginning on or after January 1, 2026.Use the new five-month Florida corporate-return deadline for tax years beginning on or after January 1, 2026 | No filing fee stated | For tax years beginning ≥2026-01-01: first day of fifth month after year end; extension first day of eleventh month | Form F-1120; Form F-7004; TIP 26C01-01 |
| Sales-tax purchase exemption. A nonprofit organization that qualifies under a Florida statutory exemption category, including a currently IRS-recognized §501(c)(3) organization.Apply for Florida sales-tax purchase exemption through DR-5 and use the five-year DR-14 certificate | No DR-5 application fee stated | DR-14 generally valid 5 years | DR-5 Application for a Consumer's Certificate of Exemption; DR-14 Consumer's Certificate of Exemption |
| Property-tax institutional exemption. A nonprofit claiming an institutional property-tax exemption for qualifying Florida property.File DR-504 with the county property appraiser by March 1 and use the statutory late-filing/denial process when needed | No universal statewide fee stated | DR-504 generally due March 1 | DR-504 Ad Valorem Tax Exemption Application and Return |
| Reemployment tax nonprofit coverage. A nonprofit employer exempt under IRC §501(c)(3).A §501(c)(3) nonprofit becomes subject to Florida reemployment tax at the four-employees/20-weeks coverage threshold | Tax rate account-specific | 4+ employees in 20 different weeks | Florida Business Tax Application (DR-1) |
| Workers' compensation coverage. A nonprofit employer with covered Florida employees.Secure Florida workers' compensation coverage at four employees in nonconstruction or one employee in construction | Premium varies | 4+ employees nonconstruction; 1+ construction | Workers' compensation insurance / approved self-insurance |
| New-hire reporting. A Florida nonprofit employer hiring or rehiring employees.Report newly hired and rehired employees to Florida within 20 days | No filing fee | Within 20 days after hire/rehire | Florida New Hire Reporting Center; Florida New Hire Reporting Form |
| Voluntary dissolution. A domestic Florida nonprofit corporation voluntarily ending its corporate existence.Approve dissolution under the post-July-1-2026 Chapter 617 member or nonmember path and file Articles of Dissolution for $35 | $35 | After required member/nonmember authorization | Articles of Dissolution / Sunbiz corporation forms |
Form and organize the Florida nonprofit
Creating the Florida corporation. Chapter 617 was comprehensively rewritten by Chapter 2026-168, which took effect July 1, 2026 and renamed the chapter the Florida Nonprofit Corporation Act. Forming the corporation is not the same act as obtaining federal §501(c)(3) recognition, and neither one performs the other. One entry here remains VERIFICATION IN PROGRESS: whether an unqualified statewide "no publication required" statement can be made at all.
CS/CS/HB 797 became Chapter 2026-168 and took effect July 1, 2026. It renamed Chapter 617 the Florida Nonprofit Corporation Act and comprehensively revised the chapter. For amended propositions, the enrolled 2026 law controls over still-posted pre-2026 compiled text.
- Deadline
- July 1, 2026 transition; current thereafter
- Fee
- No separate fee.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Responsible party
- Florida Department of State, Division of Corporations; Florida courts
- Frequency
- Continuous
- How to comply
- Apply Chapter 2026-168 to post-July-1-2026 Chapter 617 decisions and use current Sunbiz operational filings where consistent.
- Official form or portal
- CS/CS/HB 797 enrolled text; current Sunbiz corporation filings
Applies to: Florida nonprofit corporations governed by Chapter 617 on and after July 1, 2026.
- The Legislature's compiled Chapter 617 page still identifies the 2025 Florida Statutes; unchanged provisions may remain useful as supplementary context.
- Using the old Chapter 617 wording can produce incorrect governance, transaction, or document-assembly conclusions.
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 2 more
View official sources (3)
Florida's current statutory corporate form is a nonprofit corporation under Chapter 617. State incorporation does not itself grant federal §501(c)(3) recognition, Florida charitable-solicitation registration, sales-tax exemption, or property-tax exemption.
- Deadline
- At formation and whenever exempt status is represented
- Fee
- No separate classification fee.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Responsible party
- Florida Department of State, Division of Corporations; Internal Revenue Service
- Frequency
- Continuous
- How to comply
- Form the Florida entity, then complete each separate federal, state, and local exemption or registration process that applies.
- Official form or portal
- Sunbiz nonprofit formation; separate IRS/FDACS/DOR processes as applicable
Applies to: Organizations choosing the ordinary Florida nonprofit corporate form and intending to seek or maintain federal §501(c)(3) recognition.
- Special-purpose entities may be governed by additional statutes; this report models an ordinary Chapter 617 corporation.
- Treating incorporation as a blanket exemption can cause unregistered solicitation or incorrect tax claims.
- Alabama nonprofit corporation type required
- Delaware nonprofit corporation type required
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 4 more
View official sources (5)
Articles must include a compliant name, initial principal-office street address and mailing address if different, corporate purposes, the director-election/appointment method or a bylaws statement, any power limits, the initial registered office and agent with written acceptance, and incorporator information. A prospective §501(c)(3) should also use governing-document purpose and dissolution language that satisfies the federal organizational test.
- Deadline
- At formation; federal-compatible language before the exemption application
- Fee
- Included in formation fee; later amendment fee $35.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Responsible party
- Florida Department of State, Division of Corporations; Internal Revenue Service
- Frequency
- One time; later amendment if needed
- How to comply
- File Articles online or on the current paper form and attach tailored provisions where necessary.
- Official form or portal
- Online nonprofit formation; CR2E006 paper form; Articles attachment
Applies to: New domestic Florida nonprofit corporations, especially those intending to apply for federal §501(c)(3) recognition.
- Sunbiz acceptance does not determine federal §501(c)(3) eligibility. The older CR2E006 form is supplementary because it predates Chapter 2026-168.
- Missing state-required content can cause rejection; inadequate federal clauses can delay or prevent federal recognition.
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 3 more
View official sources (4)
The corporate name must satisfy current Chapter 617 naming rules and be distinguishable on Division records unless a statutory consent or other permitted exception applies.
- Deadline
- At formation, foreign qualification, or later name change
- Fee
- Included in formation/authority filing; name reservation is optional and separately priced.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Frequency
- Event-triggered
- How to comply
- Search Division records and file the name in the formation, authority, or amendment record.
- Official form or portal
- Sunbiz corporation records/forms
Applies to: Domestic Florida nonprofit corporations and foreign nonprofits using a Florida name.
- A state corporate name filing does not itself resolve trademark or local fictitious-name issues.
- An unavailable or impermissible name can cause rejection or require an assumed/changed name.
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 1 more
View official sources (2)
File Articles of Incorporation with the Division of Corporations. The required state charges are $35 for the corporation filing and $35 for registered-agent designation, for a $70 required total. Certified copy and certificate of status are optional $8.75 items. Sunbiz affirmatively states it does not offer expedited service.
- Deadline
- Before relying on Florida corporate existence
- Fee
- $70 required total ($35 filing + $35 registered-agent designation); optional certified copy $8.75; optional status certificate $8.75; no expedited-service fee because expedited service is not offered.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Frequency
- One time
- How to comply
- File online or submit the current paper filing with payment.
- Official form or portal
- Online nonprofit formation; CR2E006; Sunbiz fee schedule
Applies to: A new domestic Florida nonprofit corporation.
- Optional certified/status items do not change formation validity.
- No Florida nonprofit corporation exists until the filing becomes effective; deficient filings may be rejected.
- Georgia articles of incorporation required
- Delaware articles of incorporation required
Last verified: 2026-08-10
Official sources: Florida Department of State, Division of Corporations and 4 more
View official sources (5)
A filed record generally becomes effective when filed unless a permitted effective date is stated. The current law allows an effective date no earlier than five business days before filing and a delayed date no later than 90 days after filing. Filed documents must be signed by a person authorized under Chapter 617 and identify the signing capacity.
- Deadline
- At each filing
- Fee
- No separate effective-date fee stated.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Frequency
- Event-triggered
- How to comply
- Use the filing's effective-date field when needed and execute the filing in an authorized capacity.
- Official form or portal
- Sunbiz filing; Chapter 617 filing requirements
Applies to: Persons submitting Chapter 617 records to the Florida Department of State.
- Special transaction statutes may supply additional effective-date rules.
- An invalid date or unauthorized execution can cause rejection or correction requirements.
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 1 more
View official sources (2)
Maintain a physical Florida registered office and a qualifying registered agent continuously. The initial agent or replacement agent must accept the appointment in writing.
- Deadline
- At formation/foreign qualification and continuously thereafter
- Fee
- $35 registered-agent designation component at formation/foreign qualification; later change fee $35.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Frequency
- Continuous
- How to comply
- Designate the agent in the formation/authority filing and keep the public record current.
- Official form or portal
- Articles/certificate of authority; registered-agent change filing
Applies to: Domestic and registered foreign Florida nonprofit corporations.
- An officer or director may serve if independently qualified; the registered office must satisfy the statutory Florida-address requirement.
- Failure to maintain the required agent or office can support administrative dissolution/revocation and can cause missed service of process.
- Alabama registered agent required
- New Hampshire registered agent permitted, not required
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 2 more
View official sources (3)
File the required change information when the registered agent or office changes. A registered-agent resignation becomes effective on the 31st day after filing unless a successor is appointed sooner. Current Sunbiz fees are $35 for a change, $87.50 for resignation from an active corporation, and $35 for resignation from an inactive corporation.
- Deadline
- Change reporting within the statutory 30-day compliance period; resignation effective day 31 absent earlier replacement
- Fee
- Change $35; active-corporation agent resignation $87.50; inactive-corporation resignation $35.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Frequency
- Event-triggered
- How to comply
- Use the current agent-change or resignation filing; some entity information can also be updated in the annual report where permitted.
- Official form or portal
- Registered-agent change/resignation forms; Sunbiz fee schedule
Applies to: A Florida nonprofit corporation whose registered agent or registered office changes, or whose agent resigns.
- The corporation should appoint a successor before a resignation becomes effective when possible.
- Extended failure to maintain/report an agent can lead to administrative-dissolution or revocation proceedings.
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 2 more
View official sources (3)
Current Chapter 617 establishes the first annual report in the calendar year following incorporation and does not create a separate intervening post-formation initial-report filing for an ordinary domestic nonprofit corporation.
- Deadline
- First annual report in the calendar year after incorporation; no separate initial-report event
- Fee
- No separate initial-report fee.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Frequency
- One-time negative screen followed by annual reporting
- How to comply
- After formation, prepare for the first annual report rather than a separate initial report.
- Official form or portal
- Sunbiz annual report workflow
Applies to: Newly formed domestic Florida nonprofit corporations.
- This negative is limited to the ordinary Chapter 617 corporate filing sequence; other agencies may impose initial registrations.
- Inventing a nonexistent initial report would misstate the lifecycle; missing the actual annual report can lead to administrative dissolution.
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 1 more
View official sources (2)
The reviewed current Chapter 617 formation provisions and Sunbiz workflow do not identify newspaper publication or proof of publication as part of ordinary incorporation. No current official source reviewed states an unqualified statewide negative covering every nonprofit or special-purpose context.
- Deadline
- No ordinary publication deadline identified
- Fee
- No publication fee confirmed.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Frequency
- Not established
- How to comply
- Use the ordinary Sunbiz formation workflow; separately check special-purpose or local notice requirements when relevant.
- Official form or portal
- No ordinary publication form identified
Applies to: Ordinary domestic Florida nonprofit corporations.
- Claims notices, judicial proceedings, fictitious-name rules, and activity-specific notices are separate from formation publication.
- Publishing an absolute negative could cause a special-purpose or local notice rule to be overlooked.
Verification in progress. Safe approach: No newspaper-publication step appears in the ordinary current Sunbiz nonprofit formation workflow reviewed; do not generalize that silence to every special proceeding or local notice. Unresolved: Obtain express Division of Corporations or statutory confirmation before publishing an unqualified statewide 'no formation publication' statement. Why the official evidence is insufficient: No current official statute or agency statement located affirmatively says that ordinary Chapter 617 incorporation never requires publication in every potentially relevant context. Needed to resolve: Florida Department of State, Division of Corporations or a current Chapter 617 provision expressly resolving ordinary formation publication. Risk if this is treated as settled: An absolute statewide negative could cause an organization to miss a special-purpose, judicial, or local notice obligation.
Last verified: 2026-08-10
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Florida Legislature / Florida Senate and 2 more
View official sources (3)
Govern the corporation
How the board, the officers, the members and the corporate records work under the current chapter. The director minimum is the entry to read closely, because it depends on federal status rather than on Florida incorporation alone.
A Chapter 617 nonprofit may operate with members or without members. The 2026 law expressly supplies board-substitution rules where no members exist or members are not entitled to act, so the membership choice changes voting and fundamental-transaction procedures.
- Deadline
- At formation and whenever governance rights are exercised
- Fee
- No state filing fee unless articles are amended.
- Responsible party
- Internal corporate governance; Florida courts
- Frequency
- Continuous/event-triggered
- How to comply
- State the structure in governing documents and use the member or board approval path that applies.
- Official form or portal
- Articles; bylaws; minutes/consents
Applies to: Florida nonprofit corporations organizing or operating with or without statutory members.
- Donors, volunteers, customers, or supporters are not automatically statutory members.
- Using the wrong approval path can make elections, amendments, mergers, or dissolution actions challengeable.
Last verified: 2026-08-10
Official source: Florida Legislature / Florida Senate — CS/CS/HB 797 (2026), enrolled bill text
View official source
Members have the rights and obligations stated by Chapter 617 and the governing documents. The 2026 law modernizes member classes/equal-right defaults, permits admission with or without consideration as authorized, permits resignation, and allows governing-document rules for termination and transferable interests subject to statutory limits.
- Deadline
- At member admission and whenever rights or status change
- Fee
- No state fee unless a filed charter provision changes.
- Responsible party
- Internal corporate governance; Florida courts
- Frequency
- Event-triggered
- How to comply
- Use articles, bylaws, membership records, notices, and board/member actions.
- Official form or portal
- Articles; bylaws; membership ledger
Applies to: Florida nonprofit corporations that have statutory members.
- A §501(c)(3) corporation faces additional statutory limits on purchasing membership interests; governing documents may impose stricter rules.
- Improperly changing member rights can invalidate votes or create contract/governance disputes.
Last verified: 2026-08-10
Official source: Florida Legislature / Florida Senate — CS/CS/HB 797 (2026), enrolled bill text
View official source
Follow the articles, bylaws, and current Chapter 617 for annual/special meetings, notice, quorum/voting, remote participation, proxies, and written consent. The 2026 law changed several default rules, including special-meeting demand and proxy/remote participation mechanics.
- Deadline
- At each member action
- Fee
- No state fee.
- Responsible party
- Internal corporate governance; Florida courts
- Frequency
- Event-triggered
- How to comply
- Use compliant notices, meeting procedures, proxies, remote-participation records, ballots, and written consents.
- Official form or portal
- Bylaws; notices; proxies; consents; minutes
Applies to: Florida nonprofit corporations with voting members.
- The governing documents may alter defaults only where Chapter 617 permits; special regulated nonprofits may have additional rules.
- Defective procedure can invalidate member approvals needed for directors, amendments, mergers, or dissolution.
Last verified: 2026-08-10
Official source: Florida Legislature / Florida Senate — CS/CS/HB 797 (2026), enrolled bill text
View official source
Current §617.0803 permits one or more directors generally, but a corporation that is exempt from federal income tax under §501(c)(3) must have at least three directors. A corporation intending to seek §501(c)(3) recognition should plan for a three-person board before or by the point the federal exemption applies.
- Deadline
- At organization and continuously according to the corporation's status
- Fee
- No state fee.
- Responsible party
- Internal corporate governance; Florida Department of State receives director information in public reports
- Frequency
- Continuous
- How to comply
- Set the board size in the articles/bylaws and elect or appoint enough directors to meet the applicable statutory floor.
- Official form or portal
- Articles/bylaws; organizational action; annual report
Applies to: Florida Chapter 617 nonprofit corporations, with a special rule for corporations exempt under IRC §501(c)(3).
- The post-2026 one-director general rule must not be shortened into a one-director rule for an already recognized §501(c)(3).
- Operating below the applicable statutory minimum can impair valid board action and create inconsistent public filings.
- Alabama minimum number of directors required
- Virginia minimum number of directors required
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 1 more
View official sources (2)
Use current Chapter 617 and the governing documents for director qualifications, selection, terms, vacancies, and removal. The 2026 law establishes updated defaults for member versus nonmember corporations, default terms, vacancy filling, and judicial removal.
- Deadline
- At organization and each director-status action
- Fee
- No state fee unless a filed charter change is needed.
- Responsible party
- Internal corporate governance; Florida courts
- Frequency
- Event-triggered
- How to comply
- Document elections/appointments, terms, vacancies, and removals in corporate records and update public reports as appropriate.
- Official form or portal
- Articles; bylaws; board/member minutes; annual report
Applies to: Florida nonprofit corporations and their directors.
- Special-purpose corporations may have additional director qualifications; the ordinary Chapter 617 rule is modeled here.
- Invalid selection/removal can make board actions challengeable.
Last verified: 2026-08-10
Official source: Florida Legislature / Florida Senate — CS/CS/HB 797 (2026), enrolled bill text
View official source
Directors and officers must act in good faith, with the care required by current Chapter 617, and in the corporation's interests. The 2026 law expands statutory liability protections, but those protections do not authorize unlawful distributions, self-dealing, intentional misconduct, or conduct outside the statutory conditions.
- Deadline
- At each governance decision
- Fee
- No state fee.
- Responsible party
- Internal corporate governance; Florida courts
- Frequency
- Continuous/event-triggered
- How to comply
- Use informed decision processes, minutes, delegated authority, and insurance/indemnification where appropriate.
- Official form or portal
- Corporate records; governing documents
Applies to: Directors and officers of Florida nonprofit corporations.
- Federal fiduciary/tax consequences and regulated-program duties remain separate.
- Breaches can result in transaction challenges, damages, removal, or other statutory remedies.
Last verified: 2026-08-10
Official source: Florida Legislature / Florida Senate — CS/CS/HB 797 (2026), enrolled bill text
View official source
Identify and disclose material conflicts and use the current Chapter 617 disinterested/fairness procedures for director conflict transactions. This corporate-law process is separate from the Chapter 496 conflict-of-interest policy required for registered charities.
- Deadline
- Before approving a conflicted transaction
- Fee
- No state fee.
- Responsible party
- Internal corporate governance; Florida courts
- Frequency
- Event-triggered
- How to comply
- Document disclosure, disinterested approval, comparability/fairness evidence, and recusal where applicable.
- Official form or portal
- Conflict disclosure; minutes
Applies to: A Florida nonprofit corporation considering a transaction involving a director's direct or indirect financial interest.
- Chapter 496 imposes a separate policy/certification system on its registration population.
- A transaction can be challenged if statutory conflict protections are not satisfied.
Last verified: 2026-08-10
Official source: Florida Legislature / Florida Senate — CS/CS/HB 797 (2026), enrolled bill text
View official source
The corporation must have the officers described by its governing documents and must assign responsibility for minutes and authenticating records. Current Chapter 617 permits one person to hold two or more offices unless the articles or bylaws provide otherwise; it does not impose a general president-secretary separation.
- Deadline
- At organization and continuously
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Elect/appoint officers under the governing documents, record the action, and report public officer information through the corporate report as required.
- Official form or portal
- Bylaws; minutes; annual report
Applies to: Florida nonprofit corporations.
- Contracts, banks, grants, or internal controls may independently require different signers or separated duties.
- Missing required officer functions or inaccurate public information can impair governance and filings.
- Georgia required officers required
- South Carolina required officers required
Last verified: 2026-08-10
Official source: Florida Legislature / Florida Senate — CS/CS/HB 797 (2026), enrolled bill text
View official source
Maintain the records required by current Chapter 617, including governing documents, minutes/written actions, accounting and membership records where applicable, and current director/officer information. Use the updated 2026 inspection procedures and retention rules.
- Deadline
- Continuously; inspection is request-triggered
- Fee
- No state filing fee; copy costs may apply.
- Responsible party
- Internal corporate governance; Florida courts
- Frequency
- Continuous
- How to comply
- Keep organized paper/electronic records and respond to valid inspection demands under the statute.
- Official form or portal
- Corporate record book / electronic records
Applies to: Florida nonprofit corporations and persons with statutory inspection rights.
- Tax, payroll, fundraising, gaming, grant, and donor-restriction records may require additional retention.
- Deficient records can impair governance, audits, grants, litigation, and member enforcement rights.
Last verified: 2026-08-10
Official source: Florida Legislature / Florida Senate — CS/CS/HB 797 (2026), enrolled bill text
View official source
Maintain corporate status and complete structural transactions
Keeping the corporation in good standing and changing its structure. The $61.25 annual report is the recurring filing; amendments, mergers, conversions and reinstatement are event driven.
Use the current approval path for an articles amendment and file the required amendment record. A filed document may be corrected under the current correction rules. Sunbiz lists $35 for an amendment and $35 for articles of correction.
- Deadline
- Before relying on the changed charter or promptly after discovering a correctable filed error
- Fee
- Amendment $35; articles of correction $35.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Frequency
- Event-triggered
- How to comply
- Approve the change under Chapter 617 and file the current amendment or correction document.
- Official form or portal
- Sunbiz corporation forms / amendment or correction filing
Applies to: Florida nonprofit corporations correcting a filed record or amending articles.
- Member approval depends on the corporation's governance structure and the type of amendment.
- An unfiled charter change may be ineffective against the public record; an uncorrected filed error can cause downstream transaction or banking problems.
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 2 more
View official sources (3)
Chapter 2026-168 expands eligible mergers and updates approvals/articles of merger. If a merging nonprofit holds property for a charitable purpose, the surviving entity must remain a nonprofit corporation and the filing must satisfy the current charitable-property statement requirements.
- Deadline
- Before the merger becomes effective
- Fee
- $35 per party under the current Sunbiz corporation fee schedule.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Responsible party
- Florida Department of State, Division of Corporations; Florida courts where required
- Frequency
- Event-triggered
- How to comply
- Approve the plan under the applicable member/nonmember path and file articles of merger with the required statements.
- Official form or portal
- Articles of merger / Sunbiz corporate filing
Applies to: Florida nonprofit corporations considering a merger.
- Additional donor restrictions, court orders, tax rules, or regulated-program approvals may apply.
- A defective merger can fail to become effective or can improperly transfer restricted charitable property.
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 2 more
View official sources (3)
The 2026 law modernizes conversion and adds domestication. A domestic nonprofit holding property for a charitable purpose may not use conversion to become a for-profit entity; current law restricts the permitted destination and requires the applicable plan and filing.
- Deadline
- Before the conversion or domestication becomes effective
- Fee
- Certificate of conversion $35 plus new-entity filing fees if applicable; other transaction fees depend on filing.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Frequency
- Event-triggered
- How to comply
- Approve the statutory plan and file the required conversion/domestication evidence.
- Official form or portal
- Sunbiz conversion/transaction filing
Applies to: Florida nonprofit corporations considering conversion or domestication.
- Other jurisdictions' law must also permit an inbound/outbound domestication; regulated entities can have additional approvals.
- An impermissible conversion or defective filing can fail and can jeopardize charitable-property restrictions.
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 2 more
View official sources (3)
File an annual report each calendar year to maintain active status. The first report is due in the calendar year following incorporation or Florida authority. The statutory filing window is January 1 through May 1. The current nonprofit annual-report fee is $61.25, and nonprofits are not subject to the $400 late fee imposed on specified for-profit entity types.
- Deadline
- January 1 through May 1 each year; first report in the calendar year after incorporation/authority
- Fee
- $61.25; nonprofit $400 late fee = not applicable by express Sunbiz rule.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Frequency
- Annual
- How to comply
- File online through Sunbiz or use the current check-payment workflow.
- Official form or portal
- Sunbiz Annual Report Filing Portal
Applies to: Domestic Florida nonprofit corporations and registered foreign nonprofit corporations.
- The annual report is an entity-information report, not a charity report or financial statement.
- Failure to file through the September cure period leads to administrative dissolution or revocation.
- Alabama annual or biennial report required
- West Virginia annual or biennial report required
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 3 more
View official sources (4)
Nonprofits do not incur the $400 May 1 late fee, but they still must file before the September dissolution process. Current Sunbiz states annual reports are due by the third Friday in September to avoid administrative dissolution/revocation and the entity is dissolved/revoked at close of business on the fourth Friday. For 2026, check payments had to be made by September 18 and online credit-card payment remains available through 5:00 p.m. ET September 25.
- Deadline
- Third Friday in September cure deadline; fourth Friday dissolution/revocation; 2026 check deadline Sep. 18 and online credit-card cutoff Sep. 25 at 5:00 p.m. ET
- Fee
- Annual report fee remains $61.25; no nonprofit $400 late fee.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Frequency
- Annual if delinquent
- How to comply
- File the delinquent annual report before the applicable September cutoff.
- Official form or portal
- Sunbiz annual-report workflow
Applies to: A Florida nonprofit corporation that has not filed its annual report by May 1.
- Year-specific 2026 dates must not replace the reusable statutory/formula rule.
- Administrative dissolution/revocation and loss of active status.
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 1 more
View official sources (2)
A deficient report can retain timely treatment when corrected within the statutory cure period after return. After an annual report is filed, a corporation may file an amended annual report to update permitted information. The current amended nonprofit annual-report fee is $61.25.
- Deadline
- Deficiency correction within 30 days after return; amended report when an allowed post-filing change is needed
- Fee
- Amended nonprofit annual report $61.25.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Frequency
- Event-triggered
- How to comply
- Follow the deficiency notice or file an amended annual report online as appropriate.
- Official form or portal
- Sunbiz annual report / amended annual report
Applies to: Florida nonprofit corporations whose annual report is deficient or whose public entity information changes after filing.
- Name changes and other charter matters require an amendment rather than an annual-report edit.
- An uncorrected report can lose timely status and lead to administrative action; stale public information can cause notice and transaction problems.
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 2 more
View official sources (3)
Use the Sunbiz reinstatement process and cure all required delinquent annual reports. The current nonprofit reinstatement fee is $175 plus each annual-report fee due.
- Deadline
- After administrative dissolution/revocation and before relying on restored active status
- Fee
- $175 reinstatement fee plus $61.25 for each annual report due.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Frequency
- Event-triggered
- How to comply
- File the electronic reinstatement application and delinquent reports/fees through the current Sunbiz process.
- Official form or portal
- Sunbiz reinstatement filing
Applies to: A Florida nonprofit corporation administratively dissolved or a foreign nonprofit revoked for report-related noncompliance when reinstatement is available.
- Voluntary dissolution is different from administrative dissolution and is not cured through the same workflow.
- The entity remains inactive/revoked until reinstatement is effective and may face limits on Florida activity or litigation posture.
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 2 more
View official sources (3)
Qualify and maintain foreign nonprofit authority
Applies when a nonprofit incorporated in another state transacts business in Florida. Corporate authority from the Division of Corporations is a separate system from FDACS charitable-solicitation registration, and qualifying for one never satisfies the other.
Obtain Florida authority before transacting business. The foreign filing must provide the current Chapter 617 information, home-jurisdiction evidence as required, and a qualifying Florida registered agent. Current corporation charges are $35 filing plus $35 agent designation, $70 required total.
- Deadline
- Before transacting business in Florida
- Fee
- $70 required total; optional certified/status items may add fees.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Frequency
- One time; maintained annually
- How to comply
- File the current foreign nonprofit authority application with home-jurisdiction evidence and registered-agent acceptance.
- Official form or portal
- Foreign nonprofit certificate-of-authority filing
Applies to: A nonprofit corporation formed in another jurisdiction that will transact business in Florida and is not within an excluded activity.
- Florida charity registration is a separate Chapter 496 system even for a properly qualified foreign nonprofit.
- Unauthorized activity can lead to statutory penalties and litigation disabilities until compliance is cured.
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 2 more
View official sources (3)
Chapter 617 lists activities that by themselves do not constitute transacting business. Use those statutory exclusions rather than assuming fundraising, bank accounts, litigation, isolated transactions, or other contacts automatically require or never require authority.
- Deadline
- Before beginning a sustained Florida activity pattern
- Fee
- No fee if authority is not required; no universal fee conclusion beyond the filing path.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Responsible party
- Florida Department of State, Division of Corporations; Florida courts
- Frequency
- Event-triggered
- How to comply
- Compare planned activity with the current statutory exclusions and file authority when the remaining activity constitutes transacting business.
- Official form or portal
- Chapter 617 foreign-corporation provisions
Applies to: Foreign nonprofit corporations evaluating whether Florida corporate authority is required.
- Corporate authority analysis is separate from Chapter 496 internet/solicitation nexus, tax registration, and local licensing.
- Operating without required authority can lead to civil penalties and inability to maintain certain proceedings until compliance.
Last verified: 2026-08-10
Official source: Florida Legislature / Florida Senate — CS/CS/HB 797 (2026), enrolled bill text
View official source
A qualified foreign nonprofit must maintain a Florida registered agent, file the same annual-report cycle applicable to nonprofit corporations, and make required updates/amendments to its authority information. Noncompliance can lead to revocation; reinstatement requires curing delinquency and applicable fees.
- Deadline
- Annual report January 1-May 1; event-triggered changes; cure before revocation/reinstatement deadlines
- Fee
- Annual report $61.25; relevant amendment/change/reinstatement fees per current schedule.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Frequency
- Annual and event-triggered
- How to comply
- Use Sunbiz annual-report, amendment/change, and reinstatement processes.
- Official form or portal
- Sunbiz annual report / foreign corporation forms
Applies to: Foreign nonprofit corporations holding Florida authority.
- The home jurisdiction's corporate maintenance remains separate.
- Revocation of authority and inactive Florida status.
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 3 more
View official sources (4)
File the current withdrawal record when the foreign nonprofit ceases the Florida activity requiring authority. Sunbiz lists a $35 dissolution/withdrawal fee. The 2026 law also addresses withdrawal after foreign dissolution, merger, or conversion.
- Deadline
- When ceasing Florida-authority activity or after a qualifying foreign termination event
- Fee
- $35.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Frequency
- One time
- How to comply
- File the current foreign withdrawal filing and then close separate Florida charity, tax, employer, and local accounts as applicable.
- Official form or portal
- Foreign entity withdrawal filing
Applies to: A foreign nonprofit corporation ending Florida corporate authority.
- Withdrawal does not terminate Chapter 496, tax, payroll, or local registrations automatically.
- The foreign corporation may remain on Florida records or continue incurring separate obligations if it does not withdraw/close accounts.
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 2 more
View official sources (3)
Register and manage charitable solicitation
Applies to organizations that solicit contributions in or from Florida. FDACS approval generally comes before solicitation unless a statutory exclusion or exemption applies, and federal §501(c)(3) recognition is not itself a Florida exemption. Two entries here remain VERIFICATION IN PROGRESS.
A charitable organization or sponsor that intends to solicit contributions in or from Florida, have contributions solicited on its behalf, or participate in a charitable/sponsor sales promotion must file the initial Chapter 496 registration and receive FDACS approval before the activity begins unless an exclusion or statutory exemption applies. Federal §501(c)(3) recognition is not itself a Florida solicitation-registration exemption.
- Deadline
- Before solicitation or covered sales-promotion activity
- Fee
- Contribution-based registration fee; see FL-F036.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Initial then annual renewal
- How to comply
- Apply online through FDACS or submit the current registration materials by an accepted method.
- Official form or portal
- FDACS Solicitation of Contributions registration; FDACS-10100
Applies to: Charitable organizations and sponsors intending to solicit contributions in or from Florida, including domestic and foreign organizations.
- Statutory exclusions and exemptions must be analyzed separately; corporate authority and tax exemption do not replace Chapter 496 registration.
- Unregistered solicitation can result in denial/suspension orders, civil remedies, penalties, and other enforcement under Chapter 496.
- Georgia charitable solicitation registration required
- South Dakota charitable solicitation registration recommended, not required
Last verified: 2026-08-10
Official sources: Florida Legislature and 2 more
View official sources (3)
Chapter 496 uses statutory definitions for contribution and solicitation and can treat the value spread on goods/services sold in response to a solicitation as a contribution. It separately addresses charitable sales promotions and sponsor sales promotions. Use those definitions before applying fee bands or exemptions.
- Deadline
- Before classifying fundraising receipts or activities
- Fee
- No separate fee.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Event-triggered
- How to comply
- Classify the fundraising activity and contribution amount under §496.404 before selecting a registration path.
- Official form or portal
- Chapter 496; FDACS-10100
Applies to: Organizations evaluating whether fundraising activity falls within Chapter 496.
- Bona fide membership dues, government grants/contracts, specified United Way allocations, and qualifying inter-charity transfers are excluded from the statutory contribution definition as provided by law.
- Misclassification can cause the wrong registration fee, missed registration, or inaccurate financial reporting.
Last verified: 2026-08-10
Official sources: Florida Legislature and 1 more
View official sources (2)
Chapter 496 excludes specified bona fide religious institutions, bona fide educational institutions, governmental entities, specified political contributions/election activity, and qualifying blood establishments from the Solicitation of Contributions Act. These are application exclusions, not the same as the registration exemptions in §496.406.
- Deadline
- Before solicitation when claiming an exclusion
- Fee
- No Chapter 496 registration fee when the Act does not apply under the applicable exclusion.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Continuous while conditions remain satisfied
- How to comply
- Document the basis for the exclusion and do not use the ordinary charity registration unless the exclusion does not apply.
- Official form or portal
- Chapter 496 statutory exclusion provisions
Applies to: Organizations whose activities may fall outside Chapter 496's application under §496.403.
- Definitions are specific; a generic claim of being 'religious' or 'educational' is not enough without meeting the statutory bona fide criteria.
- An unsupported exclusion claim can result in unregistered solicitation and enforcement.
Last verified: 2026-08-10
Official source: Florida Legislature — Chapter 496, Florida Statutes — Solicitation of Funds
View official source
Chapter 496 applies to solicitation in or from Florida by any means, and its disclosure rule expressly reaches website pages that provide a contribution mailing address, contribution-processing phone number, or online contribution processing. Current official sources do not supply a safe universal rule that every passive website view by a Florida resident, without solicitation activity, creates registration nexus.
- Deadline
- Before actively soliciting Florida contributions; website disclosure at the point specified by §496.411
- Fee
- Same Chapter 496 fee as the applicable registration path.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Continuous while soliciting online
- How to comply
- Register before active covered solicitation; place the statutory disclosure on covered web pages; obtain case-specific confirmation for passive/nexus edge cases.
- Official form or portal
- FDACS registration/online portal; website solicitation materials
Applies to: Charities using websites, social media, email, crowdfunding links, or other internet channels accessible to Florida donors.
- No separate statewide fundraising-platform registration fact is created from ordinary internet solicitation alone.
- Overstating a passive-web rule can create false registration advice; understating active solicitation can result in unregistered fundraising.
Verification in progress. Safe approach: Register before directed solicitation into Florida unless an exclusion or exemption applies; passive-web and multistate internet nexus remains fact-specific. Unresolved: Confirm with FDACS before publishing a categorical passive-website or social-media nexus rule. Why the official evidence is insufficient: Material internet-nexus classification remains fact-specific; the statute resolves active solicitation and disclosure but not every passive web presence. Needed to resolve: FDACS Division of Consumer Services guidance addressing passive websites, multistate web solicitations, donor-initiated gifts, social media, and platform campaigns. Risk if this is treated as settled: Overstating either registration or nonregistration could produce unlawful solicitation or needless filing.
Last verified: 2026-08-10
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Florida Legislature and 1 more
View official sources (2)
Complete FDACS-10100, provide organization and responsible-person information, identify professional fundraisers/commercial co-venturers and attach current contracts when used, provide the IRS determination letter if received or mark status pending, and submit the required prior-year financial statement or a current-year budget for a newly formed organization with no financial history. A pending IRS determination must be filed with FDACS within 30 days after receipt.
- Deadline
- Before solicitation; IRS determination letter within 30 days after receipt if pending at registration
- Fee
- Contribution-based fee under FL-F036.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Initial; later annual renewal
- How to comply
- Submit online or by mail using FDACS-10100 and required attachments.
- Official form or portal
- FDACS-10100 Solicitation of Contributions Registration Application
Applies to: A nonexempt charitable organization or sponsor filing initial Chapter 496 registration.
- A newly organized organization may use a budget; FDACS does not accept Form 990-PF or 990-N in lieu of the allowed annual financial submissions identified on the form.
- An incomplete application can delay approval; solicitation may not begin before approval.
Last verified: 2026-08-10
Official sources: Florida Legislature and 2 more
View official sources (3)
The current fee is based on contributions in the immediately preceding fiscal year: less than $5,000 = $10; at least $5,000 but less than $100,000 = $75; at least $100,000 but less than $200,000 = $125; at least $200,000 but less than $500,000 = $200; at least $500,000 but less than $1 million = $300; at least $1 million but less than $10 million = $350; $10 million or more = $400.
- Deadline
- With initial registration and annual renewal
- Fee
- $10 / $75 / $125 / $200 / $300 / $350 / $400 according to exact contribution bands.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Annual
- How to comply
- Calculate contributions under §496.404 and submit the applicable fee with FDACS-10100/renewal.
- Official form or portal
- FDACS-10100 / annual renewal
Applies to: Nonexempt charitable organizations and sponsors registering or renewing under §496.405.
- The small-charity §496.406 path is a separate no-fee exemption and uses a different < $50,000 test plus operational conditions.
- Using the wrong metric or boundary can cause an incomplete registration and fee deficiency.
Last verified: 2026-08-10
Official sources: Florida Legislature and 1 more
View official sources (2)
Registration must be renewed annually. The renewal date is one year after FDACS approved the initial registration, and FDACS sends a renewal statement about 30 days before that date. A late renewal fee is $25 for each month or part of a month after expiration; registration expires for failure to timely renew.
- Deadline
- Annually on or before the date marking one year after approval; renewal notice approximately 30 days before; late fee accrues per month or part
- Fee
- Applicable contribution-based registration fee + $25 per month or part of a month late.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Annual
- How to comply
- Renew online or use the preprinted renewal application supplied by FDACS.
- Official form or portal
- FDACS online renewal / preprinted renewal application
Applies to: Charitable organizations and sponsors registered under §496.405.
- A financial-statement extension extends only the financial statement, not all other renewal documents/fees.
- Registration expires and solicitation must stop until compliance/approval is restored; other suspension rules may apply.
- Georgia charity registration renewal required
- Indiana charity registration renewal required in some cases
Last verified: 2026-08-10
Official sources: Florida Legislature and 2 more
View official sources (3)
Changes to the specified criminal, litigation, regulatory, and related §496.405(2)(f) information must be reported on the prescribed material-change form within 10 days. A registered organization that ends solicitation or covered sales-promotion activity in Florida must immediately notify FDACS in writing.
- Deadline
- Specified material changes within 10 days; cessation notice immediately
- Fee
- No separate fee stated for these notices.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Event-triggered
- How to comply
- Use the current FDACS material-change procedure and written cessation notice.
- Official form or portal
- FDACS Material Change Form / written closure notice
Applies to: Registered charitable organizations and sponsors with a material change or ending Florida solicitation/sales-promotion activity.
- Other ordinary address/contact changes may be handled at renewal unless a statute/form requires earlier reporting.
- Failure to disclose specified information can cause automatic suspension; an unclosed registration can continue renewal expectations.
Last verified: 2026-08-10
Official sources: Florida Legislature and 1 more
View official sources (2)
Section 496.406 exempts a person soliciting solely for a named individual when all contributions are turned over without deductions and §496.413 is satisfied; a charity/sponsor limiting solicitations to true members; and specified federally chartered veterans' service organization divisions, departments, posts, or chapters.
- Deadline
- Before solicitation when relying on an exemption
- Fee
- No ordinary §496.405 registration fee while a valid exemption applies.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Continuous while conditions remain met
- How to comply
- Document the exemption conditions and supply substantiation if FDACS requests it.
- Official form or portal
- Chapter 496 exemption provisions
Applies to: Organizations or persons potentially exempt under §496.406(1)(a)-(c).
- A contribution-created 'membership' does not satisfy the membership-only exemption.
- The burden of proving an exemption is on the claimant, and failure to substantiate it can eliminate the exemption.
Last verified: 2026-08-10
Official source: Florida Legislature — Chapter 496, Florida Statutes — Solicitation of Funds
View official source
The small-charity exemption uses a strict 'less than $50,000' contribution threshold. Fundraising must be carried on by volunteers, members, or officers who are not compensated, and no assets or income may inure to or be paid to officers/members or to a professional fundraising consultant, professional solicitor, or commercial co-venturer.
- Deadline
- Before solicitation and continuously while claiming the exemption
- Fee
- No registration fee under the small-charity exemption.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Annual eligibility test
- How to comply
- Verify the prior/current fiscal-year conditions and make the annual small-charity filing before solicitation.
- Official form or portal
- Small Charitable Organizations/Sponsors filing path
Applies to: Charitable organizations or sponsors with less than $50,000 in total contributions during a fiscal year that otherwise meet §496.406(1)(d).
- This exemption is not based merely on organization size, Form 990-N eligibility, or federal §501(c)(3) recognition.
- If any condition fails or contributions reach the threshold, the organization can lose the exemption and must transition to full registration.
Last verified: 2026-08-10
Official sources: Florida Legislature and 1 more
View official sources (2)
Before soliciting, a small charity must annually submit the information and financial statement required by §496.406(2), with Form 990/990-EZ alternatives permitted. FDACS currently directs organizations to FDACS-10110, but the direct forms.fdacs.gov/10110.pdf endpoint returned 404 on the research date.
- Deadline
- Annually before solicitation
- Fee
- No fee under the exemption.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Annual
- How to comply
- Use the current FDACS online/small-charity process or obtain the current form directly from FDACS; do not rely on the broken PDF endpoint without rechecking.
- Official form or portal
- FDACS-10110 or successor / FDACS online process
Applies to: Organizations claiming the §496.406(1)(d) small-charity exemption.
- FDACS-10110 cannot use the financial-statement extension described for full registration according to current FDACS guidance.
- Failure to make the annual exemption filing can prevent reliance on the exemption and expose solicitation to full registration requirements.
Verification in progress. Safe approach: The statutory small-charity annual filing remains required before solicitation, but confirm the current form/portal because the linked FDACS-10110 PDF endpoint returned 404 on the research date. Unresolved: Recheck FDACS-10110 or successor URL/online workflow before production deployment or form-link publication. Why the official evidence is insufficient: Current operational PDF/form endpoint is unavailable (404), so the exact paper filing method cannot be treated as fully current. Needed to resolve: A restored FDACS-10110 PDF, successor form, or written FDACS confirmation of the current small-charity filing method. Risk if this is treated as settled: Publishing a broken form endpoint as current could prevent timely filing.
Last verified: 2026-08-10
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Florida Legislature and 2 more
View official sources (3)
When total contributions become equal to or exceed $50,000, the organization must register under §496.405 within 30 days after the date contributions reach $50,000.
- Deadline
- Within 30 days after contributions reach $50,000
- Fee
- Full-registration fee determined by the applicable contribution band.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Event-triggered
- How to comply
- Prepare and file full FDACS registration and required attachments within the 30-day transition window.
- Official form or portal
- FDACS-10100 / online registration
Applies to: An organization that began a fiscal year eligible for the small-charity exemption but later reaches at least $50,000 in total contributions.
- The threshold is 'equal to or in excess of $50,000'; it is not 'more than $50,000.'
- Continuing to solicit under the small-charity exemption after the threshold transition can constitute unregistered solicitation.
Last verified: 2026-08-10
Official sources: Florida Legislature and 2 more
View official sources (3)
Display the statutory statement explaining that official registration and financial information can be obtained from the Division and that registration does not imply state endorsement. Include the Division toll-free number and website. On a website, display the statement on pages that list a contribution mailing address, a contribution-processing phone number, or online contribution processing.
- Deadline
- At the point of each covered solicitation/confirmation/receipt/reminder and on covered website pages
- Fee
- No separate fee.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Continuous
- How to comply
- Use the current statutory disclosure text with FDACS contact information and the organization's applicable registration identification in fundraising materials.
- Official form or portal
- Solicitation materials / website
Applies to: Registered charities and small charities exempt under §496.406(1)(d) when soliciting contributions in Florida.
- The exact statement must not be shortened into language implying FDACS approval or endorsement.
- Missing required disclosures can support Chapter 496 enforcement and donor complaints.
Last verified: 2026-08-10
Official source: Florida Legislature — Chapter 496, Florida Statutes — Solicitation of Funds
View official source
File charity financial reports and governance certifications
The annual financial reporting and governance certifications that accompany Chapter 496 registration. The CPA review band and the CPA audit band are separate rules with separate boundaries and must not be collapsed into one threshold.
File the immediately preceding fiscal year's financial statement with initial registration/renewal. The organization may use FDACS-10122 or submit Form 990 with all schedules, or Form 990-EZ with Schedule O, subject to the Chapter 496 professional-preparation rules. A newly organized organization with no history may submit a budget.
- Deadline
- With initial registration and each annual renewal, subject to a valid financial-statement extension
- Fee
- No separate financial-report fee beyond the registration fee.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Annual
- How to comply
- Submit FDACS-10122, the permitted federal return package, or a new-organization budget as applicable.
- Official form or portal
- FDACS-10122 / Form 990 or 990-EZ package / budget
Applies to: Charitable organizations and sponsors required to register under §496.405.
- Form 990-PF and Form 990-N are not accepted in lieu of the financial statements identified on current FDACS-10100.
- Failure to file the financial statement within an allowed extension results in automatic suspension.
Last verified: 2026-08-10
Official sources: Florida Legislature and 2 more
View official sources (3)
For this exact contribution band, the annual financial statement must be reviewed or audited by an independent certified public accountant. If Form 990/990-EZ is used and contributions are $500,000 or more, the federal form must be prepared by a CPA or another professional who prepares such forms in the ordinary course of business.
- Deadline
- With the annual financial submission
- Fee
- Professional CPA cost varies; no additional FDACS filing fee stated.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Annual when threshold met
- How to comply
- Arrange the CPA review/audit and submit the signed report with the annual financial filing.
- Official form or portal
- CPA review/audit + FDACS-10122 or federal-return package
Applies to: Registered charitable organizations or sponsors with annual contributions of at least $500,000 but less than $1 million.
- The $500,000 boundary is inclusive; the $1 million audit boundary is handled separately.
- A deficient financial submission can prevent renewal or lead to suspension.
- Alabama audit and financial statements not yet confirmed
- South Carolina audit and financial statements required
Last verified: 2026-08-10
Official sources: Florida Legislature and 2 more
View official sources (3)
The annual financial statement must be audited by an independent certified public accountant. If the organization submits Form 990/990-EZ instead of FDACS-10122, the separate professional-preparation rule for organizations with at least $500,000 in contributions also applies.
- Deadline
- With the annual financial submission
- Fee
- Independent audit cost varies; no additional FDACS filing fee stated.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Annual when threshold met
- How to comply
- Obtain the independent audit and submit it with the annual financial filing.
- Official form or portal
- CPA audit + FDACS annual financial filing
Applies to: Registered charitable organizations or sponsors with annual contributions of $1 million or more.
- FDACS may require a review or audit below the ordinary threshold if discrepancies justify it under §496.407(4).
- Missing the required audit can cause incomplete renewal and suspension after applicable extension periods.
Last verified: 2026-08-10
Official sources: Florida Legislature and 2 more
View official sources (3)
FDACS allows a financial-statement extension tied to the extension allowed by the IRS when a submitted Form 8868 supports it. The extension is for the financial statement only; other registration/renewal documents and fees remain due. Failure to provide the financial statement within the extension automatically suspends registration.
- Deadline
- By the ordinary renewal deadline for the extension request; financial statement by the matched IRS extension date
- Fee
- No separate extension fee identified; ordinary registration fee remains due.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Annual if needed
- How to comply
- Submit the IRS Form 8868 evidence with the FDACS renewal/financial extension request.
- Official form or portal
- FDACS-10100 renewal / IRS Form 8868 evidence
Applies to: Registered charitable organizations or sponsors needing more time for the annual financial statement.
- The small-charity FDACS-10110 path is not eligible for this extension under current FDACS guidance.
- Automatic suspension for failure to submit the financial statement within the extension period.
Last verified: 2026-08-10
Official sources: Florida Legislature and 2 more
View official sources (3)
Once the organization accrues at least $50,000 in contributions responsive to the specific disaster/crisis solicitation, file FDACS-10121 quarterly. The first report is due on the last day of the third month following accrual of the threshold and reports continue through the quarter after all responsive contributions are expended. An organization registered with FDACS for at least four consecutive years immediately before the solicitation is exempt from this special reporting.
- Deadline
- First report: last day of third month after reaching $50,000; quarterly until the quarter after all responsive contributions are expended
- Fee
- No filing fee.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Quarterly when triggered
- How to comply
- Submit FDACS-10121 for each required quarter.
- Official form or portal
- FDACS-10121 Disaster Relief Quarterly Report
Applies to: A charity/sponsor soliciting in Florida for a specific disaster or crisis and receiving at least $50,000 in response.
- The four-consecutive-year exception is specific to §496.4072 and does not eliminate ordinary registration/renewal.
- Failure to file can lead to Chapter 496 enforcement independent of ordinary annual registration.
Last verified: 2026-08-10
Official sources: Florida Legislature and 2 more
View official sources (3)
The board or authorized committee must adopt a policy for conflict-of-interest transactions. The policy must require annual compliance certification by directors, officers, and trustees. A copy/certification is submitted with the annual registration; FDACS says the policy itself is not filed and one signature may certify that the board members/directors have read and understand it.
- Deadline
- Adopt before/while registered; certify annually with registration renewal
- Fee
- No separate fee.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Annual
- How to comply
- Adopt the policy internally, obtain the annual certifications required by the policy/statute, and submit the FDACS certification with renewal.
- Official form or portal
- Conflict-of-interest policy and FDACS certification
Applies to: Charitable organizations and sponsors required to register under §496.405; not the small-charity exemption population merely because it is incorporated under Chapter 617.
- This Chapter 496 policy duty is not a universal Chapter 617 corporate requirement and must not be merged with director transaction-conflict law.
- Failure to maintain/submit the required certification can make the annual registration incomplete.
Last verified: 2026-08-10
Official sources: Florida Legislature and 1 more
View official sources (2)
The current registration package requires an authorized official to attest whether the organization engages in Chapter 106 activity, whether it is registered under Chapter 106 when required, and whether state/federal law prohibits it from the covered activity. This attestation does not itself classify an ordinary charity as a political committee.
- Deadline
- With initial registration and renewal when required by the current form
- Fee
- No separate fee.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Responsible party
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services; Florida Department of State, Division of Elections for Chapter 106 classification
- Frequency
- Annual
- How to comply
- Complete FDACS-10124 truthfully and separately analyze Chapter 106 if political activity is contemplated.
- Official form or portal
- FDACS-10124
Applies to: Charitable organizations/sponsors filing the current full FDACS-10100 registration/renewal package.
- Federal §501(c)(3) candidate-election restrictions and Florida Chapter 106 classification remain separate.
- False or incomplete attestation can affect charity registration and can trigger referral/enforcement.
Last verified: 2026-08-10
Official sources: Florida Legislature and 2 more
View official sources (3)
Use professional fundraisers and charitable sales promotions
Applies when someone is paid to raise money. Florida keeps the fundraising consultant, the professional solicitor, the covered individual solicitor and the commercial co-venturer apart, each with its own registration, and none of them describes ordinary volunteer fundraising. Two entries remain VERIFICATION IN PROGRESS.
A professional fundraising consultant must register before acting and renew annually for $300. The consultant-charity contract must be in writing, signed by two authorized charity officials, and filed by the consultant at least five days before any material service. Solicitation under the contract cannot begin before filing, and the contract must state that the consultant will not have control or custody of contributions.
- Deadline
- Registration before acting; contract filing at least 5 days before material service
- Fee
- $300 annual registration fee.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Annual registration; contract-based filing
- How to comply
- File FDACS-10104 and the required contract before covered services.
- Official form or portal
- FDACS-10104 Professional Fundraising Consultant Registration Application
Applies to: A person meeting Florida's professional fundraising consultant definition and a charity retaining that person.
- A consultant is legally distinct from a professional solicitor and may not take custody/control of contributions under this role.
- Unregistered activity or untimely contract filing can lead to suspension, denial/revocation, or Chapter 496 enforcement.
Last verified: 2026-08-10
Official sources: Florida Legislature and 1 more
View official sources (2)
A professional solicitor must register before covered solicitation activity, renew annually, pay the current $300 registration fee, and maintain a $50,000 surety bond while registration is in effect.
- Deadline
- Before acting; registration renewed annually; bond maintained continuously while registered
- Fee
- $300 annual registration fee; $50,000 surety bond.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Annual/continuous
- How to comply
- File FDACS-10101 and the required bond evidence.
- Official form or portal
- FDACS-10101; Professional Solicitor Surety Bond
Applies to: A person/entity meeting Florida's professional solicitor definition.
- Individual solicitor licensing and campaign notices are separate requirements.
- Registration can be denied/suspended/revoked and solicitation can be unlawful if the registration or bond is missing.
Last verified: 2026-08-10
Official sources: Florida Legislature and 2 more
View official sources (3)
At least 15 days before commencing a campaign or event, the professional solicitor must file the prescribed solicitation notice, including the contract and campaign details required by §496.410(6). FDACS materials identify FDACS-10105, but the direct official PDF endpoint returned 404 on the research date.
- Deadline
- At least 15 days before campaign/event commencement
- Fee
- No separate notice fee confirmed.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Per campaign/event
- How to comply
- Use the current FDACS online process or obtain the current notice form directly from FDACS; do not rely on the broken PDF endpoint.
- Official form or portal
- FDACS-10105 or successor Notice of Commencement
Applies to: A registered professional solicitor beginning a Florida solicitation campaign or event.
- The statutory deadline remains current despite the form-endpoint problem.
- Starting a campaign without the required advance notice violates the professional-solicitor regime.
Verification in progress. Safe approach: The professional-solicitor campaign notice is due at least 15 days before solicitation/event; confirm the current submission form/channel. Unresolved: Confirm the current Notice of Commencement form/portal before publishing a direct form link. Why the official evidence is insufficient: The official FDACS-10105 endpoint returned 404, leaving the current paper form/submission endpoint unconfirmed. Needed to resolve: A restored FDACS-10105 Notice of Commencement PDF, successor form, or written current campaign-notice filing instructions. Risk if this is treated as settled: The statutory deadline is clear, but a stale form URL could cause a missed operational filing.
Last verified: 2026-08-10
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Florida Legislature and 1 more
View official sources (2)
Contributions in the solicitor's custody must be held solely in the charity/sponsor's name and deposited in that organization's account no later than two days after receipt. The professional solicitor must file/provide the required campaign financial report within 45 days after campaign completion and within 45 days after each anniversary for a campaign lasting more than one year.
- Deadline
- Deposit no later than 2 days after receipt; campaign report within 45 days after completion or each annual commencement anniversary
- Fee
- No separate report fee stated.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Per contribution and per campaign/reporting anniversary
- How to comply
- Use the charity-controlled bank account and file the prescribed campaign financial report; retain Chapter 496 records.
- Official form or portal
- Professional solicitor campaign financial report / banking records
Applies to: Registered professional solicitors conducting campaigns for Florida charities/sponsors.
- Campaign notice, individual licenses, disclosures, and donor-information duties are separate parts of the professional-solicitor system.
- Late deposits or reports can support suspension, enforcement, and contractual liability.
Last verified: 2026-08-10
Official source: Florida Legislature — Chapter 496, Florida Statutes — Solicitation of Funds
View official source
Florida separately licenses individuals within the professional-solicitor system when §496.4101 applies. The law includes background/fingerprint and renewal/change-reporting requirements. Current FDACS materials identify FDACS-10120, but the direct official PDF endpoint returned 404 on the research date. Ordinary uncompensated volunteers and ordinary charity employees are not automatically converted into this licensed role merely by fundraising for their own charity.
- Deadline
- Before covered individual solicitation activity; annual renewal; material changes as required by statute
- Fee
- Current form-specific fee not safely confirmed from an accessible current official form; fingerprint/vendor charges may apply.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Annual/event-triggered
- How to comply
- Confirm individual classification and use the current FDACS licensing/online process; obtain the current form directly from FDACS if needed.
- Official form or portal
- FDACS-10120 or successor
Applies to: Individuals who fall within §496.4101, including specified professional-solicitor personnel and covered telephone solicitors when personal financial information is requested/provided.
- Professional advisers such as attorneys/investment counselors/bankers do not become fundraising consultants solely by advising a contribution; employee/volunteer status depends on statutory definitions.
- Unlicensed covered activity can lead to Chapter 496 enforcement against the individual and professional solicitor.
Verification in progress. Safe approach: Covered individual solicitors must be licensed under Chapter 496; confirm the current form, channel, and fee before filing. Unresolved: Confirm the current individual-solicitor form, fingerprint process, and any current fee before production publication. Why the official evidence is insufficient: The legal duty is current, but the present FDACS-10120 paper endpoint and exact current form-specific operational fee are not confirmed. Needed to resolve: A restored FDACS-10120 individual-solicitor form or current FDACS written licensing instructions, including any current fee. Risk if this is treated as settled: Inventing or carrying forward an old fee/form could create a defective license application.
Last verified: 2026-08-10
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Florida Legislature and 2 more
View official sources (3)
Commercial co-venturers are distinct from professional fundraising consultants and professional solicitors. Chapter 496 requires the charity to maintain control, identify the co-venturer in registration materials, keep the current contract, and follow the commercial co-venturer accounting/records duties for charitable sales promotions.
- Deadline
- Before and during the charitable sales promotion; reporting/accounting as required after the promotion
- Fee
- No separate statewide commercial-co-venturer registration fee confirmed in the reviewed Chapter 496 sources.
- Filing agency
- Florida Department of Agriculture and Consumer Services, Division of Consumer Services (FDACS)
- Frequency
- Per promotion/contract
- How to comply
- Use a written contract, include the relationship in FDACS registration/renewal, and obtain required promotion accounting.
- Official form or portal
- Commercial co-venturer contract / FDACS charity registration
Applies to: A charity/sponsor entering a charitable sales promotion with a commercial co-venturer.
- No standalone fundraising-platform registration system is inferred from the commercial-co-venturer provisions.
- Improperly structured promotion can create unregistered solicitation or deceptive-practice exposure.
Last verified: 2026-08-10
Official sources: Florida Legislature and 1 more
View official sources (2)
Handle state and local taxes
Six separate Florida tax systems appear here, and a nonprofit can be inside one and outside the others. Corporate income tax and unrelated business income, the sales-tax exemption on what the organization buys, the sales tax it owes on what it sells, property tax, and county or municipal local business tax are all decided independently. Florida has no single statewide general business license.
Florida does not use a separate ordinary nonprofit corporate-income-tax exemption application after federal recognition. A federally exempt organization generally has no Florida corporate income tax return merely because it exists; when it has federal unrelated business taxable income or another Florida filing trigger, the Florida return rules apply.
- Deadline
- At federal recognition and for each taxable year in which a Florida corporate-income-tax filing trigger exists.
- Fee
- No separate Florida exemption-application fee identified; tax liability depends on Florida net income when a return is required.
- Filing agency
- Florida Department of Revenue (DOR)
- Frequency
- Annual when triggered
- How to comply
- Maintain federal exemption evidence; file Florida Form F-1120 through the current DOR method when the exempt organization has a Florida filing obligation.
- Official form or portal
- Form F-1120 / Form F-1120N instructions
Applies to: A Florida nonprofit organization that is exempt from federal income tax under IRC §501(a), including a recognized §501(c)(3) organization.
- Federal exemption, sales-tax exemption, property-tax exemption, and charity registration are separate systems. Loss or pending status may change the Florida filing posture.
- Failure to file a required return or pay tax can result in tax, interest, penalties, and collection action.
- Alabama state income tax exemption required in some cases
- Hawaii state income tax exemption required
Last verified: 2026-08-10
Official sources: Florida Department of Revenue and 1 more
View official sources (2)
For an organization exempt under IRC §501(a), Florida taxable income is based on federal unrelated business taxable income. The current corporate tax rate is 5.5%, and Chapter 220 provides a $50,000 net-income exemption before the Florida tax computation.
- Deadline
- For each taxable year in which the organization has a filing obligation; use the current due-date rule for that taxable year.
- Fee
- No return filing fee stated; tax is computed at 5.5% of taxable Florida net income after applicable adjustments and exemption.
- Filing agency
- Florida Department of Revenue (DOR)
- Frequency
- Annual when triggered
- How to comply
- File Form F-1120 with required schedules and payment; follow current electronic filing/payment requirements in F-1120N.
- Official form or portal
- Form F-1120; Form F-1120N
Applies to: A federally exempt nonprofit with unrelated business taxable income or other Florida corporate-income-tax liability.
- Federal Form 990-T is not itself the Florida return. Apportionment and Chapter 220 adjustments can change Florida net income.
- Late or incorrect filing/payment can generate tax, interest, penalties, and electronic-filing penalties where applicable.
Last verified: 2026-08-10
Official sources: Florida Department of Revenue and 2 more
View official sources (3)
For tax years beginning on or after January 1, 2026, Florida changed the corporate-income-tax return deadline to the first day of the fifth month after the taxable year closes. The extension date is the first day of the eleventh month after year end. A June 30, 2027 year end is therefore due November 1, 2027, with an extended due date of May 1, 2028.
- Deadline
- First day of the fifth month after taxable-year end; extended first day of the eleventh month after taxable-year end.
- Fee
- No separate extension application fee stated; tax payment rules remain separate from the filing extension.
- Filing agency
- Florida Department of Revenue (DOR)
- Frequency
- Annual when Form F-1120 is required
- How to comply
- File and pay electronically when required; use Form F-7004 or the current Florida extension process when an extension is needed.
- Official form or portal
- Form F-1120; Form F-7004; TIP 26C01-01
Applies to: A nonprofit required to file Florida Form F-1120 for a taxable year beginning on or after January 1, 2026.
- The transition applies by taxable-year beginning date, not merely calendar filing date. Older DOR materials using the prior June 30 fiscal-year rule must not override TIP 26C01-01.
- A missed return or payment deadline can cause penalties and interest; an extension of filing time does not automatically extend payment time.
Last verified: 2026-08-10
Official sources: Florida Department of Revenue and 1 more
View official sources (2)
Florida requires a qualifying nonprofit to obtain a Consumer's Certificate of Exemption before making exempt organizational purchases. Apply using DR-5; the Department issues DR-14, generally valid for five years, subject to renewal and continuing qualification.
- Deadline
- Before claiming Florida sales/use-tax exemption on qualifying purchases; renewal at the end of the five-year certificate period.
- Fee
- No application fee is stated on the current DR-5 instructions.
- Filing agency
- Florida Department of Revenue (DOR)
- Frequency
- Application; generally five-year renewal cycle
- How to comply
- Submit DR-5 through the DOR exemption process and present a valid DR-14 to vendors for qualifying organizational purchases.
- Official form or portal
- DR-5 Application for a Consumer's Certificate of Exemption; DR-14 Consumer's Certificate of Exemption
Applies to: A nonprofit organization that qualifies under a Florida statutory exemption category, including a currently IRS-recognized §501(c)(3) organization.
- §501(c)(3) is one qualifying category, but other nonprofit categories use different documentation; the certificate does not exempt the nonprofit's own taxable sales.
- Without a valid certificate, vendors may collect tax and the organization cannot assume federal status alone authorizes exempt purchases.
- Alabama sales tax when you buy required
- Delaware sales tax when you buy required
Last verified: 2026-08-10
Official sources: Florida Department of Revenue and 2 more
View official sources (3)
Exempt purchases must be made by the qualifying organization for its customary nonprofit activities and paid with organizational funds. A purchase made personally by an employee or representative does not become exempt merely because the nonprofit later reimburses the buyer.
- Deadline
- At each claimed exempt purchase.
- Fee
- No filing fee; sales/use tax is due on purchases outside the exemption.
- Filing agency
- Florida Department of Revenue (DOR)
- Frequency
- Transaction-based
- How to comply
- Present the valid DR-14 and pay directly using organization funds or an organization-controlled payment method.
- Official form or portal
- DR-14 Consumer's Certificate of Exemption
Applies to: A nonprofit using its Florida DR-14 Consumer's Certificate of Exemption.
- The exemption is limited to purchases used in the organization's customary nonprofit activities; taxable personal or unrelated purchases remain taxable.
- Improper exemption use can result in tax, interest, penalties, certificate revocation, or other enforcement.
Last verified: 2026-08-10
Official sources: Florida Department of Revenue and 1 more
View official sources (2)
A nonprofit purchase exemption is not a seller exemption. If the organization makes taxable Florida sales or other taxable transactions, register through the Florida Business Tax Application process, collect applicable state and discretionary surtax, and file sales/use tax returns.
- Deadline
- Register before beginning taxable sales or other taxable dealer activity; returns are due on the assigned filing cycle.
- Fee
- No universal registration fee is stated in the reviewed current DOR online registration guidance.
- Filing agency
- Florida Department of Revenue (DOR)
- Frequency
- Registration once; returns monthly, quarterly, semiannual, or annual as assigned
- How to comply
- Register online through Florida Business Tax Application/eServices or use DR-1 where paper filing is available; collect and remit tax.
- Official form or portal
- Florida Business Tax Application (DR-1) / DOR online registration
Applies to: A nonprofit that sells taxable goods or services, charges taxable admissions, leases or rents taxable property, or otherwise conducts taxable transactions in Florida.
- Specific statutory exemptions may apply to particular nonprofit transactions, donated property, admissions, or fundraising activity; no blanket occasional-fundraising seller exemption is inferred.
- Failure to register, collect, report, or remit tax can result in tax assessments, penalties, interest, liens, and enforcement.
- Georgia sales tax when you sell required
- Illinois sales tax when you sell required
Last verified: 2026-08-10
Official sources: Florida Department of Revenue and 3 more
View official sources (4)
Sales/use tax returns and payments are generally due on the first day of the month after the reporting period and late after the 20th. DOR assigns a filing frequency based on tax liability. Florida discretionary sales surtax can apply in addition to the 6% state rate.
- Deadline
- Due the first day after the reporting period; late after the 20th, subject to electronic-filing/payment rules.
- Fee
- No separate return fee; tax, penalty, and interest depend on transactions and filing/payment timing.
- Filing agency
- Florida Department of Revenue (DOR)
- Frequency
- Assigned monthly, quarterly, semiannual, or annual
- How to comply
- File through DOR eServices or other authorized return method and report state plus applicable county discretionary surtax.
- Official form or portal
- Florida sales/use tax return through DOR eServices
Applies to: A nonprofit registered as a Florida sales/use-tax dealer.
- Surtax rate and sourcing depend on county and transaction; the nonprofit's DR-14 purchaser exemption does not control taxable seller transactions.
- Late returns/payments can generate penalties, interest, and collection action.
Last verified: 2026-08-10
Official sources: Florida Legislature and 1 more
View official sources (2)
A remote seller must register when its taxable remote sales to Florida customers exceeded $100,000 in the previous calendar year. Marketplace-provider rules can shift collection responsibility for facilitated sales, but do not eliminate the nonprofit's obligations for direct taxable sales.
- Deadline
- After exceeding the statutory prior-calendar-year threshold and before taxable collection responsibility begins under Chapter 212.
- Fee
- No separate remote-seller registration fee stated.
- Filing agency
- Florida Department of Revenue (DOR)
- Frequency
- Annual threshold test; ongoing collection/reporting when triggered
- How to comply
- Register through DOR eServices when required and distinguish direct sales from marketplace-facilitated transactions.
- Official form or portal
- Florida Business Tax Application / DOR eServices
Applies to: A nonprofit selling taxable tangible personal property to Florida customers from outside Florida, or selling through a marketplace.
- Threshold uses taxable remote sales and the exact statutory operator. Marketplace rules depend on whether the platform is the statutory marketplace provider.
- Failure to register and collect can produce tax assessments, penalties, and interest.
Last verified: 2026-08-10
Official sources: Florida Legislature and 2 more
View official sources (3)
Florida property-tax exemption is use-based and locally administered. Qualifying nonprofit status is relevant evidence, but property must satisfy the statutory ownership/use requirements for charitable, religious, educational, scientific, literary, or other exempt purposes.
- Deadline
- Qualification is tested as of January 1 for the tax year; application is generally due March 1.
- Fee
- No universal statewide application fee stated.
- Filing agency
- County property appraiser (varies by county)
- Responsible party
- County property appraiser; Florida Department of Revenue, Property Tax Oversight
- Frequency
- Annual qualification; filing/renewal as local and statutory procedure requires
- How to comply
- Apply to the county property appraiser on DR-504 with required ownership, use, governing, and exemption documentation.
- Official form or portal
- DR-504 Ad Valorem Tax Exemption Application and Return
Applies to: A nonprofit owning Florida real or tangible personal property and seeking ad valorem tax exemption.
- Mixed, leased, commercial, or income-producing use can reduce or defeat exemption. Federal recognition is evidence rather than automatic Florida property-tax exemption.
- Property not qualifying or not timely claimed can be assessed; denial can require statutory administrative or judicial review.
- Georgia property tax exemption required
- North Carolina property tax exemption required
Last verified: 2026-08-10
Official sources: Florida Legislature and 1 more
View official sources (2)
File DR-504 with the county property appraiser by March 1. Chapter 196 provides limited late-filing relief and notice/appeal procedures; the organization should not assume a late application will be accepted automatically.
- Deadline
- March 1 for the tax year, subject to statutory late-filing relief.
- Fee
- No universal statewide fee stated.
- Filing agency
- County property appraiser (varies by county)
- Responsible party
- County property appraiser
- Frequency
- Annual or continuing treatment as the local property appraiser and statute provide
- How to comply
- Submit DR-504 and supporting records to the county property appraiser; follow local portal/paper instructions.
- Official form or portal
- DR-504 Ad Valorem Tax Exemption Application and Return
Applies to: A nonprofit claiming an institutional property-tax exemption for qualifying Florida property.
- Property acquired after January 1 generally does not qualify for that year's exemption because status is tested on January 1; exact local renewal/contact procedures vary.
- Missed filing or failure to substantiate exempt use can result in taxable assessment and require late-filing or appeal procedures.
Last verified: 2026-08-10
Official sources: Florida Legislature and 2 more
View official sources (3)
Florida applies statutory use tests to the property rather than exempting an entire parcel merely because a nonprofit owns it. Commercial or nonexempt use and certain leases can cause partial or complete loss of exemption.
- Deadline
- At acquisition, each January 1 qualification date, and when use or leasing changes.
- Fee
- No separate statewide fee stated.
- Filing agency
- County property appraiser (varies by county)
- Responsible party
- County property appraiser
- Frequency
- Continuous/annual
- How to comply
- Disclose actual use and leases on DR-504 and to the county property appraiser; document exempt and nonexempt portions.
- Official form or portal
- DR-504 and county property-appraiser exemption records
Applies to: A nonprofit whose property has mixed exempt/nonexempt use, is leased, or generates income.
- Incidental or reasonably necessary uses are governed by Chapter 196's detailed predominant-use rules; fact-specific assessor review is required.
- Unsupported exempt treatment can result in assessment, back taxes, penalties, or loss of exemption.
Last verified: 2026-08-10
Official sources: Florida Legislature and 1 more
View official sources (2)
County property appraisers administer the exemption locally. Miami-Dade and Orange County both use the March 1 institutional exemption framework but maintain their own submission/contact processes; use the property appraiser for the county where the property is located.
- Deadline
- Generally March 1; follow the county's current intake procedure.
- Fee
- Varies by county if any local service charge exists; no statewide application fee stated.
- Filing agency
- County property appraiser (varies by county)
- Responsible party
- Relevant county property appraiser
- Frequency
- Annual/continuing as locally administered
- How to comply
- File through the relevant county property appraiser's portal, office, or stated method.
- Official form or portal
- DR-504 plus county-specific filing workflow
Applies to: A nonprofit filing a Florida institutional property-tax exemption in a county.
- Miami-Dade and Orange County are representative only; their workflows must not be generalized to all 67 counties.
- Using the wrong county or missing local submission requirements can delay or defeat the exemption claim.
Last verified: 2026-08-10
Official sources: Florida Legislature and 2 more
View official sources (3)
Chapter 205 authorizes counties and municipalities to levy local business taxes. Whether a nonprofit needs a receipt, qualifies for a charitable/religious exemption, or owes a fee depends on the local ordinance and statutory exemption conditions.
- Deadline
- Before or during local business operation as required locally; annual local tax receipts generally run through September 30.
- Fee
- Varies locally; qualifying statutory/local exemptions may waive tax or fee.
- Filing agency
- County and municipal local business tax authorities (varies by locality)
- Responsible party
- County or municipal local business-tax authority
- Frequency
- Usually annual when locally required
- How to comply
- Apply to the county and/or municipality using the local business-tax receipt process.
- Official form or portal
- Local business tax receipt application
Applies to: A nonprofit conducting activities in a Florida county or municipality that imposes a local business tax.
- A nonprofit is not categorically exempt. State professional/activity licenses remain separate. No single Florida statewide general-business-license fact is inferred.
- Operating without a required local receipt can produce local penalties, citations, or collection action.
- Georgia local business license required in some cases
- Vermont local business license required
Last verified: 2026-08-10
Official sources: Florida Legislature and 1 more
View official sources (2)
Chapter 205 contains targeted exemptions rather than a blanket nonprofit exemption. Among them, qualifying charitable/religious organizations and certain occasional fundraising activities conducted by members for qualifying purposes may receive statutory relief when the exact conditions are satisfied.
- Deadline
- Before claiming an exemption or conducting the exempt event; renew/confirm as locally required.
- Fee
- Fee or exemption treatment varies locally.
- Filing agency
- County and municipal local business tax authorities (varies by locality)
- Responsible party
- County or municipal local business-tax authority
- Frequency
- Event-triggered or annual
- How to comply
- Provide exemption documentation to the local taxing authority and retain evidence that the statutory conditions are met.
- Official form or portal
- Local exemption/receipt process
Applies to: A nonprofit subject to a county or municipal local business tax that may qualify for a statutory or local exemption.
- §205.192-type fundraising relief is activity-specific and should not be generalized to unrelated nonprofit business operations.
- Incorrectly claiming an exemption can create local tax, penalties, and licensing exposure.
Last verified: 2026-08-10
Official sources: Florida Legislature and 1 more
View official sources (2)
Hire and pay workers
Applies once the organization pays people. Reemployment tax, workers compensation, new-hire reporting and minimum wage each start at their own trigger, and reaching one of those triggers says nothing about the others.
A §501(c)(3) nonprofit is generally subject to Florida reemployment tax when it employs four or more workers for a day or portion of a day in 20 different calendar weeks in the current or preceding calendar year.
- Deadline
- Register when the coverage threshold is met; maintain coverage/reporting while liable.
- Fee
- No separate coverage fee; contribution tax depends on taxable wages and assigned rate.
- Filing agency
- Florida Department of Revenue (DOR)
- Frequency
- Ongoing after coverage
- How to comply
- Register through the Florida Business Tax Application/DR-1 and establish a reemployment-tax account.
- Official form or portal
- Florida Business Tax Application (DR-1)
Applies to: A nonprofit employer exempt under IRC §501(c)(3).
- Churches and certain church-controlled organizations have statutory exclusions. Other nonprofit employers can be covered under different tests.
- Failure to register/report/pay can cause assessments, interest, penalties, and collection.
- Alabama unemployment insurance required in some cases
- Michigan unemployment insurance required
Last verified: 2026-08-10
Official sources: Florida Department of Revenue and 2 more
View official sources (3)
Report wages and pay reemployment tax on RT-6 each quarter. Florida taxes the first $7,000 of wages per employee each year; new employers generally begin at the current new-employer rate before experience-rating adjustments.
- Deadline
- Quarterly: April 30, July 31, October 31, and January 31.
- Fee
- Tax on the first $7,000 of annual wages per employee at the employer's assigned rate; current new-employer rate generally 2.7%.
- Filing agency
- Florida Department of Revenue (DOR)
- Frequency
- Quarterly
- How to comply
- File RT-6 and pay through DOR eServices or approved method.
- Official form or portal
- RT-6 Employer's Quarterly Report
Applies to: A nonprofit employer subject to Florida reemployment tax and using the contribution method.
- A §501(c)(3) employer that validly elects reimbursement uses a different financing method but still has quarterly reporting obligations.
- Late reports/payments can produce penalty, interest, collection, and rate consequences.
Last verified: 2026-08-10
Official sources: Florida Department of Revenue and 1 more
View official sources (2)
An eligible nonprofit may elect to reimburse the state for benefits charged to its account instead of paying regular contributions. An initial election is due within 30 days after the Department determines the organization is an employer; later elections or terminations generally must be filed at least 30 days before January 1 and an election remains in effect for at least two calendar years.
- Deadline
- Initial election: within 30 days after employer-status determination; later election/termination: at least 30 days before January 1; reimbursement bill generally due within 30 days.
- Fee
- No election fee stated; reimbursement amount equals benefits chargeable under the statute.
- Filing agency
- Florida Department of Revenue (DOR)
- Frequency
- Election plus quarterly/benefit-charge obligations
- How to comply
- File RT-28 or successor through the DOR process and comply with reimbursement billing.
- Official form or portal
- RT-28 Election of Reimbursement Financing Method / DOR reimbursement process
Applies to: A nonprofit organization described in IRC §501(c)(3) that is subject to Florida reemployment tax and eligible for reimbursement financing.
- Election timing and minimum term are statutory. Reimbursement can create substantial cash-flow exposure when former employees receive benefits.
- Late or ineffective election can leave the employer on contribution financing; unpaid reimbursement can create collection and account consequences.
Last verified: 2026-08-10
Official sources: Florida Department of Revenue and 2 more
View official sources (3)
Nonconstruction employers generally must secure workers' compensation when they have four or more employees. Construction employers generally must secure coverage with one or more employees. Nonprofit status does not create a blanket exemption.
- Deadline
- Before employing the number of covered workers that triggers coverage.
- Fee
- Insurance premium varies; no state coverage-filing fee stated.
- Filing agency
- Florida Department of Financial Services, Division of Workers' Compensation
- Frequency
- Continuous while covered employment exists
- How to comply
- Purchase workers' compensation insurance from an authorized carrier or qualify for approved self-insurance.
- Official form or portal
- Workers' compensation insurance / approved self-insurance
Applies to: A nonprofit employer with covered Florida employees.
- Corporate officers and volunteers require separate classification analysis; construction rules are stricter than nonconstruction rules.
- Failure to secure coverage can cause stop-work orders, penalties, liability, and other enforcement.
- Alabama workers compensation required in some cases
- North Carolina workers compensation required
Last verified: 2026-08-10
View official sources (2)
A qualifying corporate officer may elect exemption electronically. Nonconstruction officer exemption has no filing fee; construction officer exemption costs $50 and requires at least 10% ownership, with no more than three exempt officers for a construction corporation. The exemption certificate is valid for two years.
- Deadline
- Before relying on the exemption; renew before the two-year certificate expires.
- Fee
- Nonconstruction officer exemption: no fee; construction officer exemption: $50.
- Filing agency
- Florida Department of Financial Services, Division of Workers' Compensation
- Frequency
- Two-year certificate when elected
- How to comply
- File the electronic Notice of Election to Be Exempt through the Division's exemption system.
- Official form or portal
- Electronic workers' compensation exemption application (DWC exemption workflow)
Applies to: A corporate officer seeking exemption from Florida workers' compensation coverage.
- Construction officers must meet ownership and number limits; nonconstruction does not use the same ownership condition. Exemptions do not waive coverage for other employees.
- An invalid or expired exemption can cause the officer to count toward coverage and expose the employer to stop-work and penalty consequences.
Last verified: 2026-08-10
View official sources (2)
Florida's workers' compensation definition of employee contains specific treatment of volunteer service and remuneration. Determine whether the person is truly outside covered employment before excluding the person from the employee count; failure to secure required coverage can trigger stop-work enforcement.
- Deadline
- Before service begins and whenever compensation or duties change.
- Fee
- No classification fee; coverage premiums and penalties vary.
- Filing agency
- Florida Department of Financial Services, Division of Workers' Compensation
- Frequency
- Continuous classification
- How to comply
- Document volunteer status and remuneration; obtain coverage when the statutory employee definition and threshold are met.
- Official form or portal
- Employment/volunteer records; workers' compensation policy as applicable
Applies to: A nonprofit using volunteers, stipends, honoraria, or other compensated service.
- Chapter 440 has detailed exclusions and special rules; do not assume every person called a volunteer is outside the law.
- Misclassification can lead to uninsured injury liability, assessments, penalties, and stop-work orders.
Last verified: 2026-08-10
Official sources: Florida Legislature and 1 more
View official sources (2)
Florida does not have a state personal income tax on natural persons, so there is no Florida individual-income-tax wage withholding account analogous to states with personal income tax. Employers can still owe Florida reemployment tax and federal payroll taxes.
- Deadline
- No Florida individual-income-tax withholding registration or return deadline; other payroll systems have their own deadlines.
- Fee
- No Florida personal-income-tax withholding fee.
- Filing agency
- Florida Department of Revenue (DOR)
- Frequency
- Not applicable to Florida individual income-tax withholding
- How to comply
- Do not create a Florida individual-income-tax withholding account; register separately for reemployment tax and comply with federal payroll obligations.
- Official form or portal
- No Florida individual-income-tax withholding form
Applies to: A Florida nonprofit employer paying wages.
- This fact does not mean Florida employers have no payroll obligations. Federal withholding/FICA and Florida reemployment tax remain separate.
- Confusing the systems can cause missed reemployment or federal payroll filings even though Florida has no individual-income-tax withholding.
Last verified: 2026-08-10
Official sources: Florida Department of Revenue and 1 more
View official sources (2)
Report each newly hired or rehired employee to the Florida New Hire Reporting Center within 20 days of the hire/rehire event using an authorized reporting method.
- Deadline
- Within 20 calendar days after hire or rehire.
- Fee
- No filing fee.
- Filing agency
- Florida Department of Revenue (DOR)
- Responsible party
- Florida Department of Revenue, Child Support Program
- Frequency
- Per hire/rehire
- How to comply
- Report electronically through the Florida New Hire Reporting Center or submit the approved form/data method.
- Official form or portal
- Florida New Hire Reporting Center; Florida New Hire Reporting Form
Applies to: A Florida nonprofit employer hiring or rehiring employees.
- Multistate employers may use authorized multistate reporting rules; federal and state payroll registrations are separate.
- Failure to report can impair child-support enforcement and create statutory penalties.
Last verified: 2026-08-10
Official sources: Florida Department of Revenue, Child Support Program and 1 more
View official sources (2)
Florida's new-hire system includes covered independent contractors when payment is $600 or more per calendar year. Report within 20 days after the contract begins or the first payment, as the current form instructs.
- Deadline
- Within 20 calendar days after the contract begins or the first payment, as applicable.
- Fee
- No filing fee.
- Filing agency
- Florida Department of Revenue (DOR)
- Responsible party
- Florida Department of Revenue, Child Support Program
- Frequency
- Per covered contractor engagement
- How to comply
- Report through the Florida New Hire Reporting Center or approved form.
- Official form or portal
- Florida New Hire Reporting Center; Florida New Hire Reporting Form
Applies to: A Florida business/nonprofit engaging an individual independent contractor expected to be paid $600 or more in a calendar year, as covered by the Florida new-hire law.
- This reporting classification does not determine whether a worker is properly classified as an independent contractor for tax, wage, or workers' compensation law.
- Failure to report can create statutory reporting penalties and child-support enforcement issues.
Last verified: 2026-08-10
Official sources: Florida Department of Revenue, Child Support Program and 1 more
View official sources (2)
Florida's minimum wage is $14 per hour from September 30, 2025 through September 29, 2026 and increases to $15 per hour on September 30, 2026. The nonprofit label does not itself create a wage exemption.
- Deadline
- Current $14 rate through 2026-09-29; $15 rate effective 2026-09-30.
- Fee
- Wage obligation, not a filing fee.
- Filing agency
- Florida Department of Commerce
- Frequency
- Hourly; annual constitutional adjustment cycle
- How to comply
- Apply the current Florida minimum wage to covered hours and keep payroll records.
- Official form or portal
- Florida Minimum Wage notice/guidance
Applies to: A Florida nonprofit employing workers covered by Florida minimum-wage law.
- Federal FLSA coverage, exemptions, overtime, and individual/enterprise coverage are separate federal questions. This report does not expand into a general wage-law treatise.
- Underpayment can create back-wage, damages, civil-action, and enforcement exposure.
Last verified: 2026-08-10
Official source: Florida Department of Commerce — Florida Minimum Wage
View official source
Conduct raffles, bingo, and alcohol events
Applies to specific regulated events. A raffle, a bingo game and a temporary alcohol permit are three different authorizations, and none of them implies another. One entry remains VERIFICATION IN PROGRESS: whether an online or electronic raffle method is permitted.
An eligible organization may conduct a drawing by chance only within §849.0935. The organization must satisfy the statute's qualifying-organization and Chapter 496 conditions, include required drawing disclosures, and provide a method to participate without requiring a contribution or purchase.
- Deadline
- Before advertising, distributing entries, accepting donations, or conducting the drawing.
- Fee
- No statewide raffle permit fee is established by §849.0935.
- Filing agency
- State Attorneys and local law-enforcement authorities
- Responsible party
- State Attorney / local law enforcement as applicable; Florida Department of Agriculture and Consumer Services for Chapter 496 registration
- Frequency
- Per drawing
- How to comply
- Structure the drawing under §849.0935, maintain Chapter 496 status if applicable, and retain drawing/award records.
- Official form or portal
- No statewide raffle permit form identified
Applies to: A qualifying charitable, nonprofit, or veterans organization conducting a drawing by chance in Florida.
- Eligibility is not created by §501(c)(3) status alone; the exact statutory organization categories and solicitation-law conditions must be met.
- Noncompliant drawings can violate Florida gambling law and Chapter 496 and can trigger civil or criminal enforcement.
Last verified: 2026-08-10
Official sources: Florida Legislature and 1 more
View official sources (2)
The current §849.0935 framework governs charitable drawings but the reviewed official authority does not supply a safe categorical statewide conclusion for every online/electronic sales platform and payment method. Confirm the proposed workflow before launch.
- Deadline
- Before offering online/electronic raffle entries or accepting electronic consideration.
- Fee
- No universal fee confirmed.
- Filing agency
- State Attorneys and local law-enforcement authorities
- Responsible party
- State Attorney / local law enforcement; Florida Department of Agriculture and Consumer Services where solicitation is involved
- Frequency
- Per proposed electronic method
- How to comply
- Obtain current official confirmation for the planned electronic entry/payment method and comply with §849.0935 and Chapter 496.
- Official form or portal
- No statewide electronic-raffle authorization portal identified
Applies to: A nonprofit considering online entry, electronic ticket sales, payment platforms, or remote participation in a Florida drawing by chance.
- A general website donation mechanism, platform charity tool, or electronic payment processor does not by itself answer whether the raffle method is lawful.
- An incorrect assumption can expose the organization to gambling-law, solicitation, payment, or enforcement risk.
Verification in progress. Safe approach: Do not offer online/electronic raffle entries or ticket sales on the assumption that §849.0935 automatically authorizes every digital method. Unresolved: Obtain current enforcement/agency confirmation for the specific online or electronic raffle workflow before publication of a categorical permission/prohibition. Why the official evidence is insufficient: Current official authority reviewed does not provide a platform-neutral statewide answer for online/electronic raffle ticket sales or entry mechanisms. Needed to resolve: Current written guidance from the relevant Florida enforcement authority for the exact electronic entry, payment, ticket-delivery, and purchaser-location model. Risk if this is treated as settled: A categorical permission or prohibition could misstate Florida gambling law for materially different electronic models.
Last verified: 2026-08-10
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Florida Legislature and 1 more
View official sources (2)
Florida bingo is a separate charitable-gaming system. The organization generally must have existed and actively operated for at least three years, use proceeds for authorized purposes, meet premises/operator requirements, follow statutory frequency rules, and observe prize limits including a $250 jackpot cap and $50 cap for other game prizes.
- Deadline
- Before the first game and continuously during each bingo operation.
- Fee
- No universal statewide bingo license fee established in §849.0931.
- Filing agency
- State Attorneys and local law-enforcement authorities
- Responsible party
- Local law enforcement / State Attorney as applicable
- Frequency
- Per bingo session; continuing records
- How to comply
- Operate directly under §849.0931 and any applicable local enforcement/permit requirements; keep required records.
- Official form or portal
- No statewide bingo permit form identified
Applies to: A qualifying charitable, nonprofit, veterans, religious, educational, civic, or similar organization conducting bingo or instant bingo under §849.0931.
- Bingo is not a raffle. Instant bingo has additional statutory provisions, and local land-use/fire/event requirements may apply.
- Noncompliant bingo can violate gambling law and expose participants/organization to enforcement.
Last verified: 2026-08-10
Official source: Florida Legislature — Florida Statutes §849.0931 — Bingo
View official source
Use DBPR ABT-6003 for a temporary permit. The current form requires a $25 fee and instructs applicants to file at least seven days before the event. A permit may cover up to three days, and the general statute limits qualifying organizations to 12 such permits per calendar year, subject to special/local legislation.
- Deadline
- Submit at least 7 days before the first event date; event up to 3 days; generally no more than 12 permits per calendar year.
- Fee
- $25 temporary permit application fee.
- Filing agency
- Florida Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco (ABT)
- Frequency
- Per event
- How to comply
- Submit DBPR ABT-6003 with nonprofit certification, sales-tax certification, zoning/local approval, notarization, and fee to the applicable ABT office.
- Official form or portal
- DBPR ABT-6003
Applies to: A bona fide nonprofit civic, charitable, municipal, or similar organization seeking to sell alcoholic beverages at a qualifying temporary event.
- Local zoning/event approvals remain separate. Special/local legislation may change the general 12-per-year cap. Donated alcohol does not itself eliminate licensing.
- Selling alcohol without appropriate authority can cause administrative, civil, or criminal enforcement and jeopardize future permits.
Last verified: 2026-08-10
View official sources (3)
Lobby and engage in election-related activity
Applies when the organization tries to influence Florida government or elections. Legislative lobbying, executive-branch lobbying and Florida campaign finance are three separate registration systems, and the federal §501(c)(3) candidate-election prohibition applies on top of all of them. One entry remains VERIFICATION IN PROGRESS: the current 2026 legislative registration fee.
A legislative lobbyist must register for each principal before lobbying and the principal must authorize the registration. The live Legislature information page lists registration fees, but its visible content date is old enough that the exact 2026 fee should be rechecked before publication or payment.
- Deadline
- Before lobbying for the principal; renew/register as the current lobbying system requires.
- Fee
- Live page states $50 for the first joint registration and $20 for each additional joint registration, or $25/$10 for one chamber — VERIFICATION IN PROGRESS for 2026 fee freshness.
- Filing agency
- Florida Legislature, Office of Legislative Services / Lobbyist Registration Office
- Frequency
- Registration cycle
- How to comply
- Register through the Florida Legislature lobbyist registration system with principal authorization.
- Official form or portal
- Florida Lobbyist Registration system
Applies to: A nonprofit that retains or employs a person who meets Florida's legislative lobbyist definition to lobby the Legislature.
- Volunteer/public testimony and other excluded activity must be evaluated under §11.045. Legislative lobbying is separate from executive lobbying and campaign finance.
- Unregistered lobbying or delinquent required filings can cause administrative enforcement, fines, or restrictions.
Verification in progress. Safe approach: Register before covered legislative lobbying; recheck the exact 2026 registration fee before payment because the live official information page displays old content dating. Unresolved: Confirm the current 2026 legislative lobbying registration fee in the live filing system or with the Lobbyist Registration Office before publishing the exact amount. Why the official evidence is insufficient: The exact 2026 legislative-lobbyist registration fee is shown on a live official page whose visible content date is old; current fee freshness was not independently confirmed by a newer official fee notice. Needed to resolve: Current 2026 fee confirmation from the Florida Legislature Lobbyist Registration Office or the live registration system. Risk if this is treated as settled: The legal registration duty is verified, but publishing a stale fee could cause an incorrect payment instruction.
Last verified: 2026-08-10
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Florida Legislature and 1 more
View official sources (2)
Florida legislative lobbying firms must file compensation reports for each calendar quarter, identifying compensation in the statutory manner, within 45 days after the end of the quarter and maintain supporting records.
- Deadline
- Within 45 days after the end of each calendar quarter.
- Fee
- No separate report fee stated.
- Filing agency
- Florida Legislature, Office of Legislative Services / Lobbyist Registration Office
- Frequency
- Quarterly
- How to comply
- File through the Legislature's lobbying compensation-reporting system and retain supporting records.
- Official form or portal
- Florida Lobbying Compensation Reporting system
Applies to: A lobbying firm, including a sole lobbyist or organization that meets the statutory lobbying-firm definition, receiving compensation for legislative lobbying.
- The reporting duty is imposed on lobbying firms, not automatically on every nonprofit principal. Keep principal and lobbyist/firm duties distinct.
- Late, missing, or false reports can create statutory fines, audits, or lobbying restrictions.
Last verified: 2026-08-10
Official source: Florida Legislature — Florida Statutes §11.045 — Lobbying before the Legislature
View official source
Executive-branch lobbyists register before lobbying each principal and renew annually. Current Commission on Ethics materials report a $25 annual registration fee per principal.
- Deadline
- Before executive-branch lobbying; annual registration/renewal.
- Fee
- $25 annual registration fee per principal under current Commission materials.
- Filing agency
- Florida Commission on Ethics
- Frequency
- Annual per principal
- How to comply
- Register electronically through the Florida executive-branch lobbyist registration system.
- Official form or portal
- Florida Commission on Ethics Lobbyist Registration system
Applies to: A person lobbying a Florida executive-branch agency for compensation on behalf of a nonprofit principal.
- The statute authorizes a fee ceiling; the $25 current amount is supported by current Commission materials. Legislative lobbying uses a separate system.
- Failure to register can cause administrative enforcement; unpaid or delinquent obligations can affect lobbying authorization.
Last verified: 2026-08-10
Official sources: Florida Legislature and 2 more
View official sources (3)
Executive-branch lobbying firms file quarterly compensation reports in the Commission's system. The statute authorizes a $50-per-day late fine up to $5,000 and suspension consequences for continued noncompliance.
- Deadline
- Quarterly on the Commission's statutory reporting schedule.
- Fee
- No report fee stated; late fine $50 per day up to $5,000 where statutory conditions apply.
- Filing agency
- Florida Commission on Ethics
- Frequency
- Quarterly
- How to comply
- File electronically through the Commission on Ethics lobbying compensation-reporting system.
- Official form or portal
- Florida Commission on Ethics Lobbyist Compensation Reporting system
Applies to: A lobbying firm receiving compensation for Florida executive-branch lobbying.
- The lobbying firm reporting duty is distinct from the nonprofit principal's own internal governance and from legislative lobbying.
- Late filing can produce $50-per-day fines, up to $5,000, and statutory suspension/enforcement.
Last verified: 2026-08-10
Official sources: Florida Legislature and 1 more
View official sources (2)
Florida political-committee status is classification-dependent. The current Division of Elections handbook applies the statutory more-than-$500 political-committee trigger but also describes a Chapter 617 corporate-funds path that can remain outside political-committee status when the corporation was formed for nonpolitical purposes, uses only corporate funds within the statutory conditions, and does not receive political contributions.
- Deadline
- Before receiving contributions or making expenditures that could trigger Chapter 106 registration/reporting.
- Fee
- No universal political-committee registration fee stated in the reviewed sources.
- Filing agency
- Florida Department of State, Division of Elections
- Frequency
- Event-triggered; reports follow current election calendar if classified
- How to comply
- Classify the organization/activity under Chapter 106 before using the Electronic Filing System; register and appoint required campaign officers/depository if the statutory political-committee definition is met.
- Official form or portal
- Florida Division of Elections Electronic Filing System (EFS)
Applies to: A Florida Chapter 617 nonprofit considering state election, ballot-measure, or political expenditures.
- This state classification does not override the federal §501(c)(3) prohibition on candidate campaign intervention. Ballot-measure activity and independent expenditures use separate state rules.
- Misclassification can cause missed registration/reports, late fines, and enforcement.
Last verified: 2026-08-10
Official sources: Florida Department of State, Division of Elections and 1 more
View official sources (2)
Florida has separate reporting/registration branches for independent expenditures and electioneering communications, including $5,000 aggregate triggers and rapid filing around election windows. Classification and exact calendar depend on the activity and election.
- Deadline
- Event-triggered; certain $5,000 activity near an election can require filing within 24 hours; recurring reports follow the current election calendar.
- Fee
- No universal filing fee stated; late fines may apply.
- Filing agency
- Florida Department of State, Division of Elections
- Frequency
- Event-triggered and election-calendar reporting
- How to comply
- Use the Division of Elections classification guidance and EFS for the applicable committee/organization/report type.
- Official form or portal
- Florida Division of Elections Electronic Filing System (EFS)
Applies to: A nonprofit making independent expenditures, electioneering communications, or other Chapter 106 expenditures outside ordinary nonpolitical activity.
- Do not compress political committee, electioneering communication organization, independent expenditure, ballot-measure, or ordinary corporate activity into one rule. Exact 2026 filing dates are calendar-specific.
- Missed rapid or periodic reports can produce late fines and campaign-finance enforcement.
Last verified: 2026-08-10
Official sources: Florida Department of State, Division of Elections and 1 more
View official sources (2)
Federal §501(c)(3) status prohibits participation or intervention in campaigns for or against candidates for public office. Florida Chapter 106 classification and reporting rules are separate and cannot be used as permission to violate the federal tax rule.
- Deadline
- Continuously while recognized under §501(c)(3), especially before candidate-election activity.
- Fee
- No state filing fee for the federal restriction.
- Filing agency
- Florida Department of State, Division of Elections
- Responsible party
- Internal Revenue Service; Florida Department of State, Division of Elections for separate state reporting
- Frequency
- Continuous
- How to comply
- Screen proposed political activity under both federal exempt-organization law and Florida Chapter 106 before acting.
- Official form or portal
- IRS exempt-organization guidance; Florida EFS if state reporting is separately triggered
Applies to: An organization recognized under IRC §501(c)(3).
- Issue advocacy, lobbying, and ballot-measure activity require separate analysis; the federal candidate prohibition is not identical to Florida political-committee classification.
- Federal prohibited campaign intervention can jeopardize exempt status and create excise-tax consequences; state reporting violations have separate consequences.
Last verified: 2026-08-10
Official sources: Florida Department of State, Division of Elections and 1 more
View official sources (2)
Dissolve, protect charitable assets, and close accounts
Winding the organization down. Filing Articles of Dissolution ends the Florida corporation; it does not close the tax, employment, charity, local and activity accounts, and it does not release restricted charitable property.
The post-2026 Florida Nonprofit Corporation Act uses different approval paths for corporations with voting members and corporations without voting members. After proper authorization, file Articles of Dissolution with the Department of State; the current Sunbiz filing fee is $35.
- Deadline
- After required board/member authorization and when the corporation is ready to dissolve; claims/asset wind-up continue after filing as Chapter 617 provides.
- Fee
- $35 Articles of Dissolution filing fee.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Frequency
- One time
- How to comply
- Authorize dissolution under the applicable Chapter 617 path and file the current Articles of Dissolution with Sunbiz.
- Official form or portal
- Articles of Dissolution / Sunbiz corporation forms
Applies to: A domestic Florida nonprofit corporation voluntarily ending its corporate existence.
- Corporations with members and nonmember corporations use different approval procedures. Administrative dissolution/reinstatement is not the same as voluntary dissolution.
- An unauthorized or incomplete dissolution can be challenged and does not eliminate debts, claims, restricted-asset duties, or other agency accounts.
Last verified: 2026-08-10
Official sources: Florida Legislature / Florida Senate and 2 more
View official sources (3)
Chapter 617 requires payment/provision for liabilities and honors return/reversion conditions and charitable-use restrictions. Property held for charitable purposes may not be diverted from those purposes merely because of dissolution, merger, or conversion; cy pres and other charitable-asset law can apply.
- Deadline
- During plan of distribution, claims process, merger/conversion, and final wind-up before assets are distributed.
- Fee
- No universal separate charitable-asset filing fee established in the reviewed sources; court/transaction costs vary.
- Filing agency
- Florida Department of Legal Affairs (Office of the Attorney General)
- Responsible party
- Florida Department of Legal Affairs / courts as applicable; internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Inventory restrictions and liabilities, follow Chapter 617 claim/distribution procedures, and obtain court/Attorney General guidance where restrictions or cy pres issues require it.
- Official form or portal
- Plan of distribution; claims notices; charitable-property statements as applicable
Applies to: A Florida nonprofit dissolving, merging, converting, distributing assets, or otherwise winding up while holding restricted or charitable-purpose property.
- Restricted gifts, donor conditions, endowments, trust property, and unrestricted corporate assets are not interchangeable. Judicial dissolution/receiver or custodian relief is fact-specific.
- Diversion or improper distribution can create fiduciary liability, creditor claims, court intervention, and charitable-trust enforcement.
Last verified: 2026-08-10
Official source: Florida Legislature / Florida Senate — CS/CS/HB 797 (2026), enrolled bill text
View official source
Sunbiz dissolution is only the corporate step. Separately close or cancel FDACS charity registration, DOR corporate-income/sales/reeemployment accounts, workers' compensation coverage, local business-tax receipts, gaming/alcohol permits, lobbying/campaign accounts, and other activity-specific registrations that actually apply.
- Deadline
- At cessation/dissolution using each agency's event-triggered closure process; final returns/reports remain due on their own schedules.
- Fee
- Varies by account; no universal Florida closure fee.
- Filing agency
- Florida Department of State, Division of Corporations (Sunbiz)
- Responsible party
- Florida Department of State, Division of Corporations; Florida Department of Agriculture and Consumer Services; Florida Department of Revenue; Florida Department of Financial Services; applicable local and activity regulators
- Frequency
- One-time closure plus final returns/reports
- How to comply
- File Articles of Dissolution and then use each relevant agency's cancellation, final-return, account-change, or permit-surrender process.
- Official form or portal
- Sunbiz dissolution; FDACS cancellation; DOR account changes/final returns; local and activity-specific closure workflows
Applies to: A nonprofit ending Florida operations or corporate existence.
- Only accounts actually opened or triggered must be closed. Charitable-asset duties and claims survive as applicable and are not satisfied by account cancellation.
- Unclosed accounts can continue to generate returns, renewal notices, tax assessments, permit obligations, or enforcement after corporate dissolution.
Last verified: 2026-08-10
Official sources: Florida Department of State, Division of Corporations and 13 more
View official sources (14)
Official Sources
68 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Florida Commission on Ethics | 2025 Commission on Ethics Annual Report draft materials for January 2026 meeting | https://ethics.state.fl.us/Documents/Ethics/MeetingAgendas/Jan26Materials/2025%20Annual%20Report%20Draft.pdf | |
| Florida Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco | ABT-6003 Application for One/Two/Three Day Permit | https://www2.myfloridalicense.com/abt/forms/licensing/ABT-6003.pdf | |
| Florida Department of State, Division of Corporations | Annual Report Filing Portal | https://services.sunbiz.org/Filings/AnnualReport/FilingStart | |
| Florida Department of State, Division of Corporations | Articles of Incorporation for Florida Nonprofit Corporation, CR2E006 | https://form.sunbiz.org/pdf/cr2e006.pdf | |
| Florida Department of State, Division of Elections | Campaign Reports — Political Committees | https://dos.fl.gov/elections/candidates-committees/campaign-finance/filing-campaign-reports/campaign-reports-political-committees/ | |
| Florida Legislature | Chapter 196, Florida Statutes — Exemption | https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0196/0196.html | |
| Florida Legislature | Chapter 205, Florida Statutes — Local Business Taxes | https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0205/0205.html | |
| Florida Legislature | Chapter 212, Florida Statutes — Tax on Sales, Use, and Other Transactions | https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/0212.html | |
| Florida Legislature | Chapter 220, Florida Statutes — Income Tax Code | https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0220/0220.html | |
| Florida Legislature | Chapter 496, Florida Statutes — Solicitation of Funds | https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0400-0499/0496/0496.html | |
| Florida Legislature | Chapter 617, Florida Statutes — compiled 2025 text | https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0600-0699/0617/0617.html | |
| Florida Department of State, Division of Corporations | Corporation Forms | https://dos.fl.gov/sunbiz/forms/corporations/ | |
| Florida Legislature / Florida Senate | CS/CS/HB 797 (2026) bill page | https://www.flsenate.gov/Session/Bill/2026/797 | |
| Florida Legislature / Florida Senate | CS/CS/HB 797 (2026), enrolled bill text | https://www.flsenate.gov/Session/Bill/2026/797/BillText/er/PDF | |
| Florida Department of State, Division of Corporations | Division FAQs | https://dos.fl.gov/sunbiz/about-us/faqs/ | |
| Florida Department of State, Division of Corporations | Division of Corporations Fee Schedule | https://dos.fl.gov/sunbiz/forms/fees/ | |
| Florida Department of Revenue | DR-5 Application for a Consumer's Certificate of Exemption, R. 10/25 | https://floridarevenue.com/Forms_library/current/dr5.pdf | |
| Florida Department of Revenue, Property Tax Oversight | DR-504 Ad Valorem Tax Exemption Application and Return | https://floridarevenue.com/property/Documents/dr504.pdf | |
| Florida Department of Agriculture and Consumer Services, Division of Consumer Services | FDACS-10100 Solicitation of Contributions Registration Application, Rev. 01/26 | https://forms.fdacs.gov/10100.pdf | |
| Florida Department of Agriculture and Consumer Services, Division of Consumer Services | FDACS-10101 Professional Solicitor Registration Application | https://forms.fdacs.gov/10101.pdf | |
| Florida Department of Agriculture and Consumer Services, Division of Consumer Services | FDACS-10104 Professional Fundraising Consultant Registration Application | https://forms.fdacs.gov/10104.pdf | |
| Florida Department of Agriculture and Consumer Services, Division of Consumer Services | FDACS-10105 Notice of Commencement endpoint | https://forms.fdacs.gov/10105.pdf | |
| Florida Department of Agriculture and Consumer Services, Division of Consumer Services | FDACS-10110 Small Charitable Organizations/Sponsors Application endpoint | https://forms.fdacs.gov/10110.pdf | |
| Florida Department of Agriculture and Consumer Services, Division of Consumer Services | FDACS-10120 Individual Professional Solicitor Application endpoint | https://forms.fdacs.gov/10120.pdf | |
| Florida Department of Agriculture and Consumer Services, Division of Consumer Services | FDACS-10121 Solicitation of Contributions Disaster Relief Quarterly Report | https://forms.fdacs.gov/10121.pdf | |
| Florida Department of Agriculture and Consumer Services, Division of Consumer Services | FDACS-10122 Solicitation of Contributions Annual Financial Reporting Form | https://forms.fdacs.gov/10122.pdf | |
| Florida Department of Agriculture and Consumer Services, Division of Consumer Services | FDACS-10124 Attestation Statement of Compliance with Chapter 106, F.S., Rev. 01/26 | https://forms.fdacs.gov/10124.pdf | |
| Florida Department of State, Division of Corporations | File Annual Report | https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/ | |
| Florida Department of Revenue | Florida Business Tax Application / eServices Registration | https://floridarevenue.com/taxes/eservices/Pages/registration.aspx | |
| Florida Legislature | Florida Constitution, Article VII, Section 5 | https://www.leg.state.fl.us/statutes/index.cfm?submenu=3 | |
| Florida Department of Revenue | Florida DOR Forms and Publications — Reemployment Tax | https://floridarevenue.com/pages/forms_index.aspx | |
| Florida Department of Commerce | Florida Minimum Wage | https://floridajobs.org/florida-minimum-wage | |
| Florida Department of Revenue, Child Support Program | Florida New Hire — Options to Report New Hires/Independent Contractors | https://servicesforemployers.floridarevenue.com/Pages/how_to_report.aspx | |
| Florida Department of Revenue, Child Support Program | Florida New Hire Reporting Form | https://servicesforemployers.floridarevenue.com/SiteAssets/docs/CS-EF315-LIB-Fillable.pdf | |
| Florida Department of State, Division of Corporations | Florida Non-Profit Corporation filing information | https://dos.fl.gov/sunbiz/start-business/efile/fl-nonprofit-corporation/ | |
| Florida Department of Revenue, Property Tax Oversight | Florida Property Tax Forms | https://floridarevenue.com/property/Pages/Forms.aspx | |
| Florida Department of Revenue | Florida Reemployment Tax | https://floridarevenue.com/taxes/taxesfees/Pages/reemployment.aspx | |
| Florida Department of Revenue | Florida Sales and Use Tax | https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx | |
| Florida Legislature | Florida Statutes §11.045 — Lobbying before the Legislature | https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0000-0099/0011/Sections/0011.045.html | |
| Florida Legislature | Florida Statutes §112.3215 — Lobbying before executive branch agencies | https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0112/Sections/0112.3215.html | |
| Florida Legislature | Florida Statutes §440.02 — Definitions | https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0400-0499/0440/Sections/0440.02.html | |
| Florida Legislature | Florida Statutes §440.05 — Election of exemption; revocation | https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0400-0499/0440/Sections/0440.05.html | |
| Florida Legislature | Florida Statutes §440.107 — Department powers; stop-work enforcement | https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0400-0499/0440/Sections/0440.107.html | |
| Florida Legislature | Florida Statutes §443.1312 — Reimbursements; nonprofit | https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0400-0499/0443/Sections/0443.1312.html | |
| Florida Legislature | Florida Statutes §561.422 — Nonprofit temporary permits | https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0561/Sections/0561.422.html | |
| Florida Legislature | Florida Statutes §849.0931 — Bingo | https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0800-0899/0849/Sections/0849.0931.html | |
| Florida Legislature | Florida Statutes §849.0935 — Drawings by chance | https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0800-0899/0849/Sections/0849.0935.html | |
| Florida Department of Agriculture and Consumer Services, Division of Consumer Services | How do I renew my registration? | https://www.fdacs.gov/Business-Services/Solicitation-of-Contributions/How-do-I-renew-my-registration | |
| Florida Department of Revenue | Instructions for Florida Corporate Income/Franchise Tax Return, Form F-1120N | https://floridarevenue.com/Forms_library/current/f1120n.pdf | |
| Florida Legislature | Legislative & Executive Branch Lobbyist Information Center | https://www.leg.state.fl.us/lobbyist/ | |
| Florida Commission on Ethics | Lobbyist Information | https://ethics.state.fl.us/PublicInformation/LobbyistInfo.aspx | |
| Miami-Dade County Property Appraiser | Miami-Dade Institutional Exemptions | https://www.miamidadepa.gov/pa/exemption/institutional.page | |
| Miami-Dade County | Miami-Dade Local Business Tax | https://gisweb.miamidade.gov/GISSelfServices/Data/HTML/LocalBusinessTax.htm | |
| Florida Department of Revenue | Nonprofit Organizations | https://floridarevenue.com/taxes/businesses/Pages/nonprofit.aspx | |
| Florida Department of Revenue | Nonprofit Organizations and Sales and Use Tax | https://floridarevenue.com/taxes/businesses/Pages/nonprofit_sales_tax.aspx | |
| Florida Department of State, Division of Corporations | Online Florida Nonprofit Corporation Filing | https://efile.sunbiz.org/np_file.html | |
| Orange County Property Appraiser | Orange County Property Appraiser Exemptions FAQ | https://ocpaweb.ocpafl.org/faqcontent/exemptions | |
| Florida Department of State, Division of Elections | Political Committee Handbook, revised July 15, 2026 | https://dos.fl.gov/media/711207/political-committee-handbook-final-20260715.pdf | |
| Florida Department of Agriculture and Consumer Services, Division of Consumer Services | Professional Solicitor Surety Bond sample | https://www.fdacs.gov/content/download/21237/file/SOCSurety.pdf | |
| Florida Department of Revenue | Reemployment Tax Report and Payment Information | https://floridarevenue.com/taxes/taxesfees/Pages/rt_return_pay.aspx | |
| Florida Department of Revenue | Report Tax Violations — personal income tax statement | https://floridarevenue.com/taxes/compliance/Pages/violations.aspx | |
| Internal Revenue Service | Restriction of Political Campaign Intervention by Section 501(c)(3) Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| Florida Department of Agriculture and Consumer Services, Division of Consumer Services | Solicitation of Contributions | https://www.fdacs.gov/business-services/solicitation-of-contributions | |
| Florida Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco | Temporary Permits — Alcoholic Beverages and Tobacco | https://www2.myfloridalicense.com/alcoholic-beverages-and-tobacco/temporary-permits/ | |
| Florida Department of Revenue | TIP 26C01-01 — Florida Corporate Income Tax Adoption of 2026 Internal Revenue Code and Due-Date Changes | https://floridarevenue.com/taxes/tips/Documents/TIP_26C01-01.pdf | |
| Florida Department of Agriculture and Consumer Services, Division of Consumer Services | What is a conflict of interest certification? | https://www.fdacs.gov/Business-Services/Solicitation-of-Contributions/What-is-a-conflict-of-interest-certification | |
| Florida Department of Financial Services, Division of Workers' Compensation | Workers' Compensation Coverage Requirements | https://www.myfloridacfo.com/division/wc/employer/coverage-requirements | |
| Florida Department of Financial Services, Division of Workers' Compensation | Workers' Compensation Exemptions | https://www.myfloridacfo.com/division/wc/employer/exemptions |
Recent Florida Compliance Updates
Florida rewrote its nonprofit corporation law on July 1, 2026, and most of the expensive mistakes in this state still come from treating two separate systems as one. Incorporating is not obtaining federal section 501(c)(3) recognition. The corporate annual report is not the FDACS charity renewal. The sales tax exemption on what an organization buys says nothing about the sales tax it owes on what it sells. A raffle is not a bingo game and neither one is an alcohol permit. And dissolving the corporation is not closing the accounts. This overview walks the ordinary lifecycle in the order an organization meets it, from the $70 formation total and the board minimum that depends on federal status, through the $61.25 January to May annual report, Chapter 496 charity registration and its financial reporting bands, the six independent Florida tax questions, the employment triggers that each start on their own count, regulated events, advocacy, and the agency by agency closure sequence. It covers 33 of the 94 requirements in the full Florida state guide.
CS/CS/HB 797 became Chapter 2026-168 and took effect on July 1, 2026. It renamed Chapter 617 the Florida Nonprofit Corporation Act and comprehensively revised it. The practical problem for anyone reading Florida law today is that the Legislature's own compiled Chapter 617 page still identifies the 2025 Florida Statutes, and the paper Articles form Sunbiz still links was last revised in 2016. Both predate the rewrite. This article walks the governance and lifecycle decisions the 2026 act actually touches, in the order a board meets them: what the Articles must now contain, how filing effective dates and signatures work, registered agent changes and resignation, the member and nonmember decision paths, meetings and proxies and written consent, the board minimum that depends on federal status, standards of conduct and the expanded liability protections, conflict transactions, officers and records, amendments and corrections, mergers, the new conversion and domestication framework, and dissolution with its charitable property rule. It closes with a checklist for deciding which of your own documents now need a second look.
Every fact on a 501c3.HELP state guide traces to an official government source through a structured, validated research process. This article explains how that process actually works, using examples from the guides already published.
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in Florida and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
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