Starting and running a nonprofit in Florida

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

Florida Department of State, Division of Corporations (Sunbiz), online or on its not-for-profit articles form

Official source · checked October 21, 2026

Form

Articles of Incorporation for a Florida not-for-profit corporation

Official source · checked October 21, 2026

Filing fee

$35 to file, plus $35 to designate your registered agent ($70). A certified copy is $8.75 more.

Official source · checked October 21, 2026

Annual report

$61.25 for a not-for-profit corporation.

Official source · checked October 21, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Yes. Anyone asking for donations in or from Florida registers with the Department of Agriculture and Consumer Services (FDACS) and renews every year.

Official source · checked October 21, 2026

Small charities

If you received under $50,000 in contributions last fiscal year, are run by unpaid volunteers and officers, and use no professional fundraiser, consultant or co-venturer, you file the shorter small-charity application and pay no fee. Register fully within 30 days of reaching $50,000.

Official source · checked October 21, 2026

Exempt

Asking for donations for a named individual, asking only your own members, and federally chartered veterans organizations (s. 496.406, Florida Statutes).

Official source · checked October 21, 2026

Fee

By last year's contributions: $10 under $5,000; $75 from $5,000 to under $100,000; $125 to under $200,000; $200 to under $500,000; $300 to under $1 million; $350 to under $10 million; $400 above that (s. 496.405, Florida Statutes). A new organization with no history sends a proposed budget.

Official source · checked October 21, 2026

Renewal

Every year, on or before one year after your registration was approved, at the same fee. Late renewals cost $25 for each month or part of a month.

Official source · checked October 21, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Corporate income tax

The Department of Revenue describes no separate exemption application: a tax-exempt organization owes Florida corporate income tax only on unrelated business income (Form F-1120).

Official source · checked October 21, 2026

Sales tax

Apply on Form DR-5 for a Consumer's Certificate of Exemption. Qualifying nonprofits include 501(c)(3) organizations. The certificate is good for five years.

Official source · checked October 21, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

Three for a 501(c)(3) organization; one for other not-for-profit corporations (s. 617.0803, Florida Statutes, as amended in 2026).

Official source · checked October 21, 2026

Every year

• Florida Department of Agriculture and Consumer Services: charity registration renewal

  Florida requires charities that ask for donations in or from Florida to register with FDACS and renew every year, before the expiration date on your registration. FDACS mails a renewal form about 30 days ahead. Late renewals cost $25 for each month or part of a month. Small charities (less than $50,000 in contributions in the previous fiscal year, fundraising done only by unpaid volunteers, members or officers, and no professional fundraising consultant, solicitor or commercial co-venturer) can file a simpler application with no registration fee instead, but must fully register within 30 days of reaching $50,000. Confirm what applies to you with FDACS.

  Official source · checked October 14, 2026

• Florida Division of Corporations: annual report

  Florida corporations, including nonprofit corporations, file an annual report with the Division of Corporations (Sunbiz) by May 1. The fee for a nonprofit corporation is $61.25. Nonprofits don't pay the $400 late fee that businesses pay, but a corporation that hasn't filed by the third Friday in September can be administratively dissolved.

  Official source · checked October 14, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and Florida's in date order.

Make my Florida calendar

Who to ask

We don't list a free legal help program for Florida charities yet. The directory has the programs we know of.