Start a nonprofit · Florida
How to Start a Nonprofit in Florida
Florida splits the work among the Division of Corporations, which forms the nonprofit, the IRS, which decides on 501(c)(3) status, the Department of Agriculture and Consumer Services, which regulates charitable fundraising, and the Department of Revenue, which handles the sales tax certificate. The fundraising step has a threshold worth knowing about: very small, all-volunteer organizations can qualify for an exemption from full registration.
Every fee and rule on this page was checked against the agency's own publication on November 8, 2026. Sources are linked under each item.
At a glance
The Florida requirements in one table.
| Type of entity | A Florida not for profit corporation, created by filing articles of incorporation with the Division of Corporations. Sources: Sunbiz filing help |
|---|---|
| State filing fee | $35 for the articles of incorporation plus $35 for the registered agent designation, so $70 at minimum. Sources: Sunbiz filing help, Division fee schedule |
| Minimum board | Three directors if the corporation is exempt under section 501(c)(3). Florida's general rule is one or more. Sources: Fla. Stat. 617.0803 |
| Registered agent | Required. One individual or one Florida-registered business with a Florida street address and no P.O. box. The corporation cannot serve as its own agent. Sources: Sunbiz filing help |
| Federal exemption | Form 1023 ($600) or Form 1023-EZ ($275), filed electronically on Pay.gov. Sources: IRS fee page, IRS e-filing notice |
| State sales tax exemption | Form DR-5 to the Department of Revenue, which issues a Consumer's Certificate of Exemption (Form DR-14) valid for five years. Sources: Form DR-5 |
| Charity registration | Required with the Department of Agriculture and Consumer Services before soliciting, unless exempt. Organizations with under $50,000 in contributions and no compensated fundraisers can qualify for an exemption. Sources: Fla. Stat. 496.406, FDACS registration guide |
| Annual report | Every year, $61.25 for a nonprofit. Failure to file can lead to administrative dissolution. Sources: Sunbiz filing help, Division fee schedule |
The steps
Five steps, in the order they happen.
Recruit at least three directors and pick a registered agent.
Florida allows a board of one or more directors in general, but a corporation exempt under section 501(c)(3) of the Internal Revenue Code must have three or more. Since the goal is 501(c)(3) status, plan on three at formation. The articles can list directors, and if they do, the Division's instructions say to list three, with the rest added on the first annual report if fewer are available. No more than six officers and directors combined can be listed, and a director must be an individual.
The registered agent is the person or business designated to receive legal papers and official notices for the corporation. It must be one individual or one Florida-registered business with a Florida street address and no P.O. box. The corporation cannot be its own registered agent.
Sources: Fla. Stat. 617.0803, Sunbiz filing help
File articles of incorporation with the Division of Corporations.
The filing fee is $35 for the articles and $35 for the registered agent designation, so the minimum is $70. The corporate name must include "corporation," "incorporated," "Corp." or "Inc." and cannot contain "Company" or "Co." The articles also state the corporate purpose (online filings are limited to 240 characters) and how directors are elected or appointed.
For 501(c)(3) status, the Division's instructions note that the articles need the required purpose language and a dissolution of assets provision, which says that if the organization closes, its remaining assets go to another tax-exempt organization. Writing both into the articles now avoids an amendment later.
Sources: Sunbiz filing help, Division fee schedule
Apply to the IRS for 501(c)(3) status.
Forming a Florida corporation does not make it tax-exempt. The federal application is Form 1023, with a $600 user fee, or the shorter Form 1023-EZ, with a $275 user fee, for smaller organizations that pass the eligibility worksheet in the form instructions. Both are filed electronically on Pay.gov, and the IRS returns paper applications. The IRS notes that the amounts can change.
The IRS answers with a determination letter, the written ruling that recognizes the exemption. Florida asks for it in step four, and the Department of Revenue matches the federal employer identification number (EIN) on the letter against the one on the state application.
Sources: IRS fee page, IRS e-filing notice, Form DR-5
Get the sales tax certificate from the Department of Revenue.
A nonprofit that the IRS has determined to be exempt under section 501(c)(3) applies on Form DR-5, the Application for a Consumer's Certificate of Exemption. If approved, the Department issues a Consumer's Certificate of Exemption (Form DR-14), which is valid for five years.
The applicant's EIN must match the EIN on its IRS determination letter, and the Department also verifies federal status through the IRS Exempt Organizations Select Check.
Sources: Form DR-5
Register to solicit contributions, or claim the small-organization exemption.
Florida regulates charitable fundraising through the Department of Agriculture and Consumer Services under Chapter 496 of the Florida Statutes. Organizations register with the Department before soliciting unless an exemption applies.
The exemption most new organizations look at covers an organization with less than $50,000 in total contributions during a fiscal year, where fundraising is done by volunteers, members or officers who are not compensated, and where no assets or income benefit any officer, member or professional fundraiser. Claiming it is not automatic. The organization files annually with the Department, before soliciting, on the Department's forms, and carries the burden of proving that it qualifies. If contributions reach $50,000, it must register within 30 days.
Charity registration
What Florida charges to register, by contributions received.
The fee for registering with the Department of Agriculture and Consumer Services depends on the contributions received in the previous fiscal year. Certain receipts do not count, including bona fide membership dues, government grants or contracts, United Way allocations, and funds from registered 501(c) organizations.
Under $5,000, or under $50,000 with no compensated staff or fundraisers.
The fee is $10. The second tier applies to an organization with less than $50,000 in contributions, no compensated directors or employees, no professional solicitors or consultants, and no commercial co-venturers.
Sources: FDACS registration guide
$100,000 to under $1 million.
The fee is $125 from $100,000 to under $200,000, $200 from $200,000 to under $500,000, and $300 from $500,000 to under $1 million.
Sources: FDACS registration guide
$1 million and above.
The fee is $350 from $1 million to under $10 million and $400 at $10 million or more. A late renewal costs $25 for each month or part of a month after the expiration date, and a 180-day extension is available for the financial statement before the registration is automatically suspended.
Sources: FDACS registration guide
After you form
Staying in good standing.
One filing comes every year, and it is easy to miss.
File the annual report with the Division of Corporations.
The annual report is required every year to keep the corporation active, and the fee for a nonprofit is $61.25. The Division's instructions give January 1 of the year after formation as the first report date. A corporation that does not file can be administratively dissolved, and reinstating a nonprofit costs $175 plus the annual report fee for each year missed.
Sources: Sunbiz filing help, Division fee schedule
Common questions
Quick answers.
How much does it cost to start a nonprofit in Florida?
The government fees are $70 to the Division of Corporations ($35 for the articles and $35 for the registered agent designation) plus the IRS user fee, which is $275 for Form 1023-EZ or $600 for Form 1023. That totals $345 or $670 as of the date this page was verified. A charity registration fee of $10 or more may also apply once the organization solicits contributions, depending on the exemption.
How many directors does a Florida nonprofit need?
Florida requires one or more directors in general, but a corporation exempt under section 501(c)(3) must have three or more.
Do I need to register with the state to raise money in Florida?
Generally yes, with the Department of Agriculture and Consumer Services. An organization with less than $50,000 in total contributions during a fiscal year, uncompensated fundraisers and no private benefit can qualify for an exemption, but it has to claim the exemption each year and prove that it qualifies.
Is a Florida nonprofit exempt from sales tax automatically?
No. A 501(c)(3) organization applies on Form DR-5 and receives a Consumer's Certificate of Exemption that is valid for five years.
After the filing
What comes next for a Florida nonprofit.
The state filing is the short part. These are the next four jobs, and the book that handles each.
- Book I
Get the federal application and first-year budget right
The name, bylaws, the IRS application, a founding board and a first-year budget that balances.
- Book X
Start from finished documents
Forty annotated documents, including bylaws, budgets, policies, job descriptions and board papers, as editable Word files.
- Book VII
Build the board on purpose
What a board is for, recruiting for the skills you lack, working with the chair and running meetings that reach decisions.
- Book VIII
Stay in good standing
Charitable solicitation registration, operating in a second state, insurance and annual filings.
The complete set
All ten books and forty documents, $149.
All ten books in PDF and EPUB, plus the forty documents from Book X as editable Word files. The books are not sold separately.
Free when you join the list
Every Document a New Nonprofit Needs
Articles, bylaws, minutes, the exemption application, the policies and the filings: the whole sequence a new organization has to produce, in the order it arrives.
Sources
Where each figure comes from.
- Florida Division of Corporations (Sunbiz), Not for Profit Articles of Incorporation filing help
- Florida Department of State, Corporate fees
- Florida Statutes section 617.0803, number and election of directors (2026)
- Florida Statutes section 496.406, exemptions from registration (2024 edition)
- Florida Department of Agriculture and Consumer Services, Registration for Charitable Organizations guide
- Florida Department of Agriculture and Consumer Services, Small Charitable Organizations application guide
- Florida Department of Revenue, Form DR-5, Application for a Consumer's Certificate of Exemption
- IRS, Form 1023 and 1023-EZ: amount of user fee
- IRS, Changes to the exempt organization determinations process
Last verified November 8, 2026. Fees and rules change, so confirm with the agency before you file. This page is general information and not legal or tax advice.