How to Start a Nonprofit in Florida:
Registration, Filings, and Annual Reports
From incorporation to annual filings—your step-by-step guide to staying compliant.
Every state has its own requirements for forming and maintaining a nonprofit. In Florida, the process includes initial registration, tax-exempt applications, and recurring annual filings. Understanding these steps upfront helps ensure your organization remains compliant and in good standing.
Understanding the basics
Before focusing on Florida-specific filings, every nonprofit must complete a few foundational steps. These ensure your organization is legally recognized, properly structured, and positioned to apply for tax-exempt status.
Name your organization
Select a name that is distinguishable from other registered entities and follows state naming rules. Checking availability through the Secretary of State helps avoid delays in the registration process. Entity Name Checker
Choose your board of directors
Nonprofits are governed by a board that carries fiduciary responsibility. At minimum, you’ll need one incorporator to file your Articles of Incorporation, three directors to guide oversight, and an officer (often a secretary) to maintain records. Florida does not require directors or officers to reside in the state.
Define your charitable purpose
Your purpose must align with IRS requirements for tax-exempt status—commonly charitable, educational, religious, or scientific. It must serve the public rather than private individuals or political interests. A clear purpose statement is essential for both incorporation and federal exemption applications.
Appoint a registered agent
A registered agent accepts legal and official documents on behalf of the nonprofit.
The agent can be:
- An individual (including a principal/officer of the nonprofit), or
- A business entity already registered and active in Florida.
- The nonprofit cannot act as its own registered agent.
- The agent must have a physical Florida street address (no P.O. boxes).
How to register a nonprofit in the state of Florida?
You’ll need to take the formal steps that establish your nonprofit as a recognized entity in Florida:
File Articles of Incorporation with the Florida Secretary of State
To legally incorporate your nonprofit in Florida, you must file Articles of Incorporation with the Florida Division of Corporations (Sunbiz) under the Florida Not-For-Profit Corporation Act.
There is no specific deadline; however, the form should be filed before commencing legal operations or applying for tax exemption.
Filing methods
- Online: Submit via the Florida Secretary of State's online portal.
- Mail: Send the completed form to the Florida Department of State.
Florida Department of State,
Division of Corporations
P.O. Box 6327
Tallahassee, FL 32314
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
No specific due date, file before starting the organization |
$35 |
Mail or Online |
Apply for an Employer Identification Number (EIN)
Nonprofit organizations are required to obtain an Employer Identification Number (EIN) from the IRS. This will serve as the organization's federal tax identification number and is essential for conducting legal and financial activities.
Although there is no specific deadline to apply, it is recommended to obtain an EIN as early as possible, as it is necessary for opening a bank account, applying for tax-exempt status, and filing required forms with the IRS.
| Form | Fee | Filing Method |
|---|---|---|
|
Form SS-4 (Application for Employer Identification Number (EIN)) |
Free |
Online via IRS EIN Assistant |
Register for Florida State Tax IDs and Accounts
In Florida, nonprofits generally don’t need a separate ‘state tax ID’ like other states. Instead, once your nonprofit has its federal EIN and IRS tax-exempt status, you may apply for state-level exemptions if needed.
Hold your organizational meeting and adopt bylaws
After incorporation, your nonprofit must hold its initial organizational meeting to establish governance and ensure legal compliance. Make sure the following points are addressed during the meeting:
- Approve the bylaws - These outline how your nonprofit will operate (e.g., meetings, voting, officer roles).
- Elect governing bodies - Typically includes President, Secretary, and Treasurer.
- Adopt policies - Such as a conflict-of-interest policy, required for 501(c)(3) status.
- Authorize filings - Approve resolutions to apply for IRS and state tax exemptions.
Note: Document all decisions in meeting minutes, signed by the secretary.
How to apply for tax exemption and solicitation in Florida?
To operate legally in Florida, nonprofit organizations must meet both tax exemption and charitable solicitation requirements. Here's a streamlined process for applying for both:
Federal tax exemption
To obtain federal state-exempt status, you must submit an application to the IRS. Organizations seeking tax exemption from the IRS must use one of the following forms.
- Form 1023 :For Section 501(c)(3) organizations with gross receipts over $50,000 or total assets over $250,000.
- Form 1023-EZ : Also applies to Section 501(c)(3) organizations–typically smaller nonprofits with gross receipts of $50,000 or less and assets under $250,000.
- Form 1024 or 1024-A : Organizations seeking tax-exemption under IRS sections other than 501(c)(3).
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
IRS Form 1023 or 1023-EZ (For Section 501(c)(3) organizations) |
Within 27 months of forming the organization. |
Varies from $275 to $600 |
Online via Pay.gov |
|
IRS Form 1024 or 1024-A (For other organizations) |
State tax exemption
Form DR-1, Florida Business Tax Application, is used to register a nonprofit with the Florida Department of Revenue for state tax purposes. It establishes required tax accounts, such as sales tax or reemployment tax, even if the nonprofit is exempt from some taxes.
Filing methods
- Online: Submit via online portal
- Mail: Send the completed form to the Florida Department of Revenue. .
Florida Department of Revenue
Account Management – MS 1-5730
5050 W. Tennessee Street
Tallahassee, FL 32399-0160
| Form | Due Date | Fee | Filing Method |
|---|---|---|---|
|
Form DR-1 (Florida Business Tax Application) |
Should be submitted before the nonprofit conducts any official activities. |
Free |
Online or Mail |
Note: For Florida nonprofit organizations to claim exemption from Florida sales and use tax on purchases related to their exempt purposes, file Form DR-1
Charitable organization registration
Before you can solicit donations in Florida, you must register with the Florida Department of Agriculture and Consumer Services (FDACS).
Form FDACS-10100 is used to register larger nonprofit organizations that solicit contributions in the state of Florida. It must be filed within six months after the end of your fiscal year.
Filing methods
- Online: Submit through the online portal.
- Mail: Completed Form FDACS-10100 along with payment to
Florida Department of Agriculture and Consumer Services
Division of Consumer Services – Solicitation of Contributions Section
P.O. Box 6700
Tallahassee, FL 32314-6700
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
Within six months after the end of your fiscal year. |
$10–$400 depending on annual contributions (minimum $15) |
Mail and Online |
What are the annual tax filing requirements for nonprofits in Florida?
Nonprofits in Florida must comply with both federal and state filing requirements to maintain their tax-exempt status and remain in good standing. Here's an overview of the key filing obligations:
Federal tax filing (IRS)
Even though your nonprofit may be exempt from paying federal income taxes under Section 501(c)(3), it still has annual filing requirements with the IRS:
-
Forms: The organization must file 990 series forms annually to stay compliant.
- Form 990-N: For smaller organizations with gross receipts $50,000 or less.
- Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000.
- Form 990: For organizations with gross receipts ≥ $200,000 and total assets ≥ $500,000.
- Form 990-PF: For private foundations.
- Form 990-T: For organizations with any unrelated business income (UBI) of $1,000 or more.
- Due Date: The return is due on the 15th day of the 5th month after the fiscal year ends (for example, May 15 for a December 31 year-end).
- Filing Method: The IRS mandates e-filing for these forms.
Florida State Tax Filing
All Florida nonprofit corporations must file an annual report with the Florida Department of State to maintain tax-exempt status.
- Form F-1120 with the Florida Department of Revenue: If a nonprofit generates unrelated business taxable income (UBTI), all registered charitable organizations must file Form F-1120 annually, along with the required financial documentation. This filing requirement applies even if the organization is exempt from federal income tax under IRC Section 501(a).
-
F-1120A - Florida Corporate Short Form Income Tax Return:
Organizations that are subject to Florida corporate income tax must file Form F-1120 unless they qualify to file Form F-1120A under the following criteria:Florida net income is $45,000 or less
- The organization conducts 100% of its business in Florida
- The organization doesn’t report any additions/subtractions from federal taxable income (except the net operating loss deduction and/or state income taxes)
- The organization isn’t part of a Florida or federal consolidated corporate income tax return
- The organization claims no tax credits other than tentative tax payments or estimated tax payments
-
Due Date
Form 1120 and Form 1120A:
- The deadline depends upon the organization’s accounting period:
- For organizations with tax years ending June 30, the due date is the first day of the fourth month after the tax year ends.
- For other organizations, the due date is the 1st day of the 5th month after the tax year ends (or) the 15th day following the federal deadline, whichever is later. This means for organizations following the calendar tax year, the deadline is June 1.
Penalties for late filing of Florida Nonprofit Tax Returns:
If the organization fails to file the 1120 or 1120A form on time, there will be a penalty of 10% of the tax due for each month or part of a month, with a maximum of 50% of the tax due. If no tax is due and a return is filed late, the penalty is $50/month or part of the month, with a maximum of $300.
-
Filing methods
- Online: You can file returns electronically through the online portal, https://taxapps.floridarevenue.com/Corporate/Login.aspx provided by the Florida Department of Revenue.
-
Mail: Completed Form F-7004 along with payment to
Florida Department of Revenue,
5050 W Tennessee Street,
Tallahassee FL 32399-0135.
-
Annual Report:
Florida nonprofits must file an Annual report with the Division of Corporations annually to avoid administrative dissolution. -
Due Date:
The deadline to file the annual report with the Division of Corporations every year is between January 1 and May 1 of the calendar year. -
Filing method:
-
Online:
Nonprofit organizations must submit their annual report to the Florida Division of Corporations through their online portal, https://services.sunbiz.org/Filings/AnnualReport/FilingStart.
-
Online:
Ready to e-file the 990 Form with the IRS?
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Frequently Asked Questions
How do I start a nonprofit in Florida?
File Articles of Incorporation with the Florida Department of State, appoint at least 3 directors, adopt bylaws, get an EIN, and apply for IRS tax-exempt status.
Do I need to file annual reports?
Yes, every nonprofit must file an Annual Report with the Florida Department of State by May 1 each year to stay active.
Do I need to register for fundraising?
Yes, most nonprofits that solicit donations must register with the Florida Department of Agriculture & Consumer Services (FDACS) under the Solicitation of Contributions Act.
What happens if I don’t file the required reports?
Failure to file the state annual report can cause administrative dissolution. Failure to file IRS Form 990s can result in loss of tax-exempt status.
Article Sources:
- Articles of Incorporation - Not-for-Profit Articles of Incorporation
- FDACS-10100 - Solicitation of Contributions Registration Application
- Form F-1120 - Florida Corporate Income/Franchise Tax Return
- Form F-1120A - Florida Corporate Short Form Income Tax Return
- Annual Report - Annual Report - Non-Profit Corporation