Florida Nonprofit Compliance

Required annual filings

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

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

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

Instructions:

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

Due:

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

2 File Florida Corporate Tax Exemption Renewals

Not required



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

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

Every 5 years from date of issue.

Notes:

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

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

Must be filed online.

Filing method:

Online

Agency fee:

$61.25

Due:

Annually by May 1.

Law:

Florida Statutes Title 36 § 607.1622

Penalties:

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

5 Renew the Charitable Solicitation Registration

Florida Charitable Organizations/Sponsors Registration

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

Florida Statutes § 496.405 et seq.

One-Time Exemption Registration

Exemption Eligible Organizations:
  • Religious organizations
  • Educational organizations
  • Membership organizations
  • Political groups
  • Appeals for individuals
Notes:

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

Registration to Obtain Exemption

Exemption Eligible Organizations:

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

Form:

Small Charitable Organizations Application

Agency fee:

$0

Renewal to Maintain Exemption

Exemption Eligible Organizations:

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

Form:

Small Charitable Organizations Application (Renewal)

Agency fee:

$0

Due:

Annually by the date of initial registration.

Initial Registration

Form:

Charitable Organizations / Sponsors Registration Application

Filing method:

Mail or online

Agency fee:

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

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

Registration Renewal

Form:

The state will mail you your renewal form.

Filing method:

Mail or Online

Agency fee:

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

Due:

Your license must be renewed annually between your intial registration date and 60 days prior.

Notes:
  • Carefully ensure you include all required attachments, including yoru annual financial report.

Change of Fiscal Year

Agency fee:

$0

Turnaround:

1-2 business days

Notes:

Email the state to inform them of the change.

6Maintain a Florida Registered Agent

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


Nonprofit Compliance Solutions

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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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