To maintain your 501(c)(3) Nonprofit Public Charity in good standing in Florida, follow this advice.
8 Ways to Keep Your Nonprofit Legal
In order to keep a 501(c)(3) nonprofit company in Florida, you must:
Apply for a state tax exemption.
Tax-exempt organisations must file annual federal returns.
Keep a Registered Agent on file.
Submit periodic reports
Request permissions and licences
Register/Renew Your Charitable Organization
Become a member of the Florida Department of Revenue.
Follow the Public Inspection Rules.
1. Apply for a state tax exemption.
A. Exemption from state income taxes
Once your organisation receives its IRS decision letter, it will be immediately exempt from paying Florida state income taxes unless it has unrelated commercial revenue or is required to submit IRS Forms 990-T or 990-C.
B. Exemption from state sales tax
To apply for a sales tax exemption, complete and return form DR-5, Application for Consumer’s Certificate of Exemption, to:
Exemptions from Account Management
Florida Revenue Department
PO Box 6480
32314-6480 Tallahassee, FL
Phone: (800) 352-3671
Florida Avenue’s website is floridarevenue.com.
2. Tax-exempt Organizations’ Annual Federal Returns
A. Federal Income Tax Returns
The IRS requires most tax-exempt charitable organisations to submit an annual return (Check the IRS website for a list of exceptions).
An organization’s yearly gross receipts dictate which form should be utilised to submit the annual federal return.
The IRS defines ‘gross receipt’ as “the total sums the organisation received from all sources throughout its yearly accounting period, before deducting any expenditures or expenses.”
For gross revenues of $50,000 or more, file Form 990-N.
$200,000 in gross income and $500,000 in total assets —- File 990-EZ
If your gross revenues exceed $200,000 or your total assets exceed $500,000, you must file a 990 form.
If you have any concerns, please contact the IRS at
(800) 829-3676 (Form related questions)
(800) 829-1040 (general information)
B. Unrelated Business Profits
If an organisation earns more than $1,000 from a trade or company that is unrelated to the organization’s declared purpose, it must submit Form 990-T to pay taxes on that revenue.
If your organisation anticipates to pay $500 or more in unrelated business income taxes for the year, you must pay a quarterly estimated tax on the unrelated business income using Form 990-W.
3. Keep a Registered Agent on file.
Any charity that has formed must have a registered agent with a Florida office location. If your registered agent or office address changes, you must submit Form CR2E045 with the Secretary of State to revise your Articles of Incorporation.
Your company may be terminated if you fail to inform the Secretary of State of this change.
4. Submit Periodic Reports
Every year, the state of Florida requires all organisations to file an annual report. Every year, between January 1st and May 1st, this report is required. You may submit your annual report online by visiting Sunbiz.org.
Failure to submit the required reports by the third Friday in September may result in the dissolution of your company.
5. Request Permits and Licenses
When you establish your nonprofit in Florida, you must first contact your local Tax Collector to see whether your organisation is necessary to acquire a Business Tax Receipt. If a Business Tax Receipt is necessary, they may inform you of the procedure and related expenses.
6. Register/Renew Your Charitable Organization
If your organisation will operate as a charity and seek public funding, you must register with the Florida Department of Agriculture and Consumer Services. You may simply register online by visiting their website or completing this form.
Small Charitable Organizations are excluded from online registration and payment, and may instead utilise this form.
7. Become a member of the Florida Department of Revenue.
If your organisation will employ people, you must register with the Florida Department of Revenue.
Registration is simple and may be done online or by mail. You may also get information about your local taxpayer assistance centre.
8. Follow the Public Inspection Rules.
To comply with federal requirements governing 501(c)(3) organisations, you must make the following papers available to any member of the public who wants them:
Annual returns for your organisation may be filed up to three years after the due date (including the following Forms: 990-PF, 990-EZ, 990-T, and 990)
Any supporting documentation and attachments for the 990 forms listed above. For Schedule B, however, you simply need to indicate the kind of the gift and the amount given.
Official IRS documentation demonstrating that your group is tax-exempt.
Your organization’s exemption application and any supporting documentation filed with it (including Form 1023).
Your company is NOT required to share the following papers or information with the general public:
Schedule B sections of Form 990/990-EZ that identify donors.
Anything deemed an adverse judgement, including past rejections of tax-exempt status.
Any extra information that the IRS is entitled to withhold, such as trade secrets, patents, and so forth.