Tax 990

Florida Nonprofits - Registration, Tax Exemption, and Annual Report
Filing Requirements

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State Nonprofits

Florida

Florida Nonprofits - A Guide to Registration and Tax Compliance

In order to start and operate a nonprofit organization successfully, it’s important that you have a clear understanding of the guidelines and requirements
established by the respective state agency.

Here, you can find out how to start and register a nonprofit organization in Florida, including obtaining tax-exempt status and the annual filing requirements,
due dates, and penalties.

Requirements Registration Registration Annual Filing Annual Filing
With the State of Florida With the Department of Agriculture and Consumer Services Charity Annual Renewal Nonprofit Filing Requirements Annual Report
Required Forms

Required Forms

 Articles of Incorporation FDACS-10100 - Solicitation of Contributions Registration Application* Renewal application will be mailed by the FDACS before 30 days of expiration

Form F-1120

Form F-1120A

 Annual Report
Due Date

Due Date

 Before establishing a
Nonprofit entity		 Before soliciting any contributions within
the state.		 Annually, at the date
of registration 		June 1 Between January 1st and May 1st
Filing Fee

Filing Fee

 $70 $10 - $400 N/A N/A $61.25

*Charitable organizations that had less than $50,000 in total revenue are eligible to file FDACS-10110 - Small Charitable Organizations/Sponsors Application.

Frequently Asked Questions

1

How to Start a Nonprofit in Florida?

To start a nonprofit in the State of Florida, you must follow these registration procedures.

Registration with the Florida Department of Revenue:

To register your non-profit organization in Florida, you are required to file an Article of Incorporation with the state.

Typically, this submission should include the following information:

  • Corporation Name, Place of Business, and Mailing Address
  • Name and Address of Registered Agent and Incorporator
  • Purpose of Corporation
  • Name and Address of Officer/Director

In addition to these details, you must pay the incorporation filing fee of $70, a certified copy fee of $8.75 (optional), and a certified Status fee of $8.75 (optional).

Registration with the Florida Department of Agriculture and Consumer Services:

  • FDACS-10100 - Solicitation of Contributions Registration Application: The Florida Department of Agriculture and Consumer Services requires nonprofit organizations that receive more than $50,000 in total revenue to file the FDACS-10100 - Solicitation of Contributions Registration Application and attach the Solicitation of Contributions Annual Financial Reporting Form - FDACS-10122.
  • FDACS-10110 - Small Charitable Organizations/Sponsors Application: Any small charitable organizations that meet the following criteria must file FDACS-10110 - Small Charitable Organizations/Sponsors Application.
  • The organization/sponsor has received a total revenue of less than $50,000 (including contributions) during the preceding fiscal year.
  • The volunteers, members, or officers who are involved in the fundraising activities of the charitable organization or sponsor are not compensated, and none of the organization’s assets or income benefits any of the organization or sponsor’s members.
  • The organization or sponsor doesn’t employ a professional fundraising consultant, solicitor, or commercial co-venturer.

Note: If an organization or sponsor that has filed with FDACS as a small charity/sponsor actually acquires total revenue ≥ $50,000 at any time during its fiscal year, it must register with FDACS as required by Section 496.405, Florida Statutes (F.S.), within 30 days after the revenue reaches $50,000.

2

How do you obtain tax-exempt status from the State of Florida?

Florida law requires certain nonprofit organizations to file Form DR-14 - (Consumer’s Certificate of Exemption) with the Florida Department of Revenue to obtain an exemption from the Florida sales and use tax.

Non-profit organizations are required to renew their exemption certificate every five years.

3

What are the annual filing requirements for nonprofits in Florida?

Annual Filing:

Tax-exempt organizations that generate any income from unrelated businesses or trades are subject to the Florida corporate income tax.
They are required to file either:

  • F-1120: Florida Corporate Income/Franchise Tax Return
    or
  • F-1120A: Florida Corporate Short Form Income Tax Return

F-1120 - Florida Corporate Income/Franchise Tax Return:

Form F-1120 is filed by nonprofits or tax-exempt organizations, including private foundations that are exempt from federal I.R.C. sections 501(a) and 501(c) under any of the following conditions:

  • The organization has generated UBTI according to IRC section 512
  • The organization is required to file Form 990 T with the IRS

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

Annual Report:

Florida nonprofits must file an Annual report with the Division of Corporations annually to avoid administrative dissolution.

4

When is the deadline for charitable organizations' annual filings?

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 1st day of the 4th month after the tax year ends.
  • For other organizations - the due date is 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.

Annual Report:

The deadline to file the annual report with the Division of Corporation every year is between January 1 and May 1 of the calendar year.

5

Are there any penalties for late filing of Florida Nonprofit Tax Returns?

Form 1120 and Form 1120A:

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.

Annual Report:

Non-profit corporations are not subject to any penalties for filing an annual report late.

6

How do I file my organization’s Form 1120 and Form 1120A with Florida?

Form 1120 and Form 1120A can be filed either electronically or on paper with the state of Florida.

location-map
Florida Department of Revenue,
5050 W Tennessee Street,
Tallahassee FL 32399-0135.

Note: The state recommends taxpayers file their returns electronically to save time and paperwork. Failure to file the return electronically will result in a penalty. Click here for more information.

7

How do I file my organization’s annual report with Florida?

Nonprofit organizations must submit their annual report with the Florida Division of Corporation through their online portal, https://services.sunbiz.org/Filings/AnnualReport/FilingStart

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