Florida State Filing Requirements
Understanding and meeting the state requirements is essential for all nonprofits operating within Florida.
Required Non-profit Forms
Non-profits in Florida must complete several forms as part of their compliance obligations.
| Division of Corporations Forms | Charitable Registration | State Forms | IRS Forms (for Federal Tax Exemption) |
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State Filing Requirements for Non-Profits
Nonprofits in Florida are primarily regulated by the Florida Department of State, Division of Corporations, and the Florida Department of Revenue (DOR). They must also adhere to federal regulations if they seek 501(c)(3) tax-exempt status.
Key Requirements Include:
- Filing Articles of Incorporation with the Division of Corporations
This establishes the legal existence of the nonprofit corporation. - Filing an annual report with the Division of Corporations
This keeps the state updated on the organization's activities and status. - Registering for charitable solicitations (if applicable)
If the nonprofit intends to solicit contributions in Florida, it generally must register with the Florida Department of Agriculture and Consumer Services (FDACS). - Obtaining necessary tax exemptions
This involves applying for federal tax-exempt status (501(c)(3), etc.) with the IRS and subsequently applying for state sales tax exemptions (if applicable). - Sales Tax Exemption
Optional registration for qualified organizations to receive sales tax exemption. - State Employment Requirements
Compliance with state employment laws is important if the organization has employees.
Tax Exemption Requirements
To maintain tax-exempt status in Florida, organizations must:
- Apply for Florida corporate income tax exemption using Form F-1120 (check box for exemption) or letter request.
- Register as a nonprofit with the Florida Division of Corporations.
- Mandatory registration with the Florida Department of Agriculture and Consumer Services for charitable solicitation.
- Annual report must be filed to keep nonprofit status active.
- Apply separately for sales tax exemption using Form DR-5.
Filing Deadlines for Non-Profit Forms
Timely submission of forms is crucial to avoid penalties. Below are the key deadlines for non-profit filings in the state of Florida.
Below are the key deadlines for non-profit filings in Florida:
| Form | Deadline | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Articles of Incorporation | Must be filed before establishing a non-profit entity. | ||||||||||
| Annual Report | Due annually by May 1st. | ||||||||||
| Charitable Solicitation Registration | This must be completed before soliciting contributions in Florida and renewed annually. | ||||||||||
| Sales Tax Exemption Application | This should be filed as soon as tax-exempt status is sought. | ||||||||||
| Federal Form 990 | Due by the 15th day of the fifth month following the close of the organization's accounting period. | ||||||||||
| Form F-1120 | Due on or before the first day of the fourth month following the close of the tax year or the 15th day following the due date. | ||||||||||
Form RT-6: Due on 1st day of the month following the end of each calendar quarter and is late if not postmarked by the last day of the month.
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Registration & Annual Filing (Non-Profits)
To maintain compliance, non-profits must register with the Florida Department of State, Division of Corporations,
and the Florida Department of Revenue (DOR).
The registration process includes:
Initial Registration
- Incorporation: Register with the Florida Division of Corporations by filing Articles of Incorporation.
- EIN: Obtain an Employer Identification Number from the IRS.
- Write Bylaws: Draft bylaws outlining how your nonprofit will operate.
- Hold Initial Meeting: Meet with your board to adopt bylaws, elect officers, and begin operations.
- Tax-Exempt Status: Apply for federal tax-exempt status using IRS Form 1023 or 1024.
- Charitable Solicitations Registration: Submit Form DACS-10100 if soliciting public donations.
Annual Filing Requirements
- File the annual report with the Division of Corporations to maintain active status and avoid penalties.
- Renew FDACS registration (if applicable) to continue soliciting charitable contributions legally in Florida.
- Submit an annual financial statement to FDACS outlining the organization’s revenue, expenses, and activities.
- Maintain a registered agent in Florida to receive legal documents and official correspondence.
- Update corporate information as needed to reflect changes in officers, addresses, or other key details.
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Frequently Asked Questions
1. Are all non-profits required to register with FDACS?
No, only organizations that solicit charitable contributions in Florida must register with FDACS. Religious and educational institutions may be exempt.
2. Does D.C. have a sales tax exemption for 501(c)(3) organizations?
After filing Form 1023 with the IRS and receiving 501(c)(3) status, your organization will automatically qualify for tax-exempt status in Florida.
3. Does Florida have a state income tax?
No, Florida does not have a state income tax.
4. Can I file my forms online?
Yes, many forms can be filed electronically through the Florida Department of State's online portal at SunBiz.org.
5. Are we exempt from sales tax automatically?
No, qualified organizations must apply for sales tax exemption through the Florida Department of Revenue.
