Florida Nonprofits State Tax Overview- Updated April 29, 2020 - 8.00 AM - Admin, ExpressTaxExempt
Read through this page to explore everything related to the State of Florida's registration and reinstatement process of charity organizations.
To offer a comprehensive understanding, we have listed the filing methods the Florida state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.
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Table of Content
1. Registrations of Non-profit Corporation under Florida
The Articles of Incorporation helps to create or start a Florida non-profit corporation or correct the rejected filing online.
Filing of Articles of Incorporation for the State of Florida
The filing can be done online or through the mail. The Articles of Incorporation of a Florida nonprofit corporation can be printed as a PDF application. This can be sent by postal mail with a check or money order.
Mailing Address for the State of Florida
Division of Corporations,
P.O. Box 6327,
Tallahassee, FL 32314,
New Florida/Foreign Corporation Fees
|Registered Agent Designation||$35|
|Certified Copy (optional)||$8.75|
|Certificate of Status (optional)||$8.75|
2. Florida Annual Report and Filing
Every corporation is required to file an annual report to maintain ‘active’ status with Florida records. Failing to file this report, would result in dissolving the organization administratively.
The filing period for annual reports is from January 1st to May 1st of the calendar year following the corporation’s date of filing or, if listed, its effective date.
The annual report is not a financial statement.
The report is used to confirm or update the entity’s information on Florida records.
What is an annual report?
- The form updates or confirms the records of the Florida Department of State, Division of Corporations'.
- It is not a financial statement.
- An annual report must be filed each year for your nonprofit corporation to maintain an "active status" with the Department of State.
- Irrespective of whether your organization needs to make changes, the annual report must be filed.
- The data displayed on the entity’s annual report must be the most current data on file with the Division of Corporations.
What happens if you don’t file the annual report?
- If your nonprofit corporation does not file annual reports by the stipulated deadline, it would lead to administratively dissolving or revoking your organization from the Florida records. This will be effective at the close of business on the 4th day of September. (Chapters 607, 617 and 620, F.S.)
- The entities which are administratively dissolved or revoked may be reinstated, but it requires submission of a reinstatement application and payment of associated fees (the reinstatement fee + annual report fees due).
- For the 2020 calendar year, the last day to pay by check is on September 18th. You may pay by credit card through 5:00 pm EST, September 25, 2020.
What happens if I pay after May 1st?
- Non-profit corporations are NOT subject to late fees but a penalty of $400 will be imposed for other organizations.
Reporting Requirements of Annual Report for Florida
All Florida nonprofit corporations must file an Annual Report yearly to maintain “active” status. The first report should be filed a year after the corporation has been formed.
If your organization is not under suspension on the due date of Form 199 or the 199N, you do not have to apply for the extension. Your organization will be given an automatic extension of 7 months.
Reporting Agency: Secretary of State
The report must be filed between January 1st and May 1st. The report can be filed electronically online.
The filing fee:
The fee for the annual report is $61.25.
“Annual Report Reminder Notices” are sent to the e-mail address provided while submitting this document for filing. To file any time after January 1st, visit our website at www.sunbiz.org.
3. Tax Exemption Renewals for the State of Florida
Nonprofit organizations may qualify for exemption from some Florida taxes. Each tax is separate and distinct and has its requirements. As a result, exemption from one tax does not necessarily exempt the organization from all taxes, and not all Florida tax exemptions require the organization to obtain a federal tax-exempt status.
- Nonprofit Organizations and Corporate Income Tax
- Nonprofit Organizations and Reemployment Tax
- Nonprofit Organizations and Sales and Use Tax
- Other Florida Requirements
4. Tax-Exempt Organizations and Corporate income tax
Form F-1120 Instructions:
The “unrelated trade or business income” of Tax-exempt organizations for federal income tax purposes is also subject to Florida corporate income tax and must file either the
- Florida Corporate Income/Franchise Tax Return (Form F-1120) or
- Florida Corporate Short Form Income Tax Return (Form F-1120A).
Form F-1120 is required to be filed in the following circumstances. This applies to any non-profit or tax exempt organization, including a private foundation exempt from Federal Income tax under IRC.s. 501(a) and described in I.R.C. s. 501(c).
- The organization has "unrelated trade or business taxable income" according to I.R.C. s. 512, or
- It is filing Form 990T with the Internal Revenue Service.
Organizations that are required to apply for a ‘determination letter’ for getting exemption under IRC.s 501(a) must file as timely as required by I.R.C. Reg. s. 1.508-1 to be considered a tax exempt entity. Also, organizations that received an adverse determination will not be considered a tax exempt entity.
The organization is subject to Florida corporate income tax and required to file a Form F-1120 unless it receives a retroactively effective determination letter. If the Internal Revenue Service determines the organization was not exempt from federal income tax for any period, the organization will be required to file Form F-1120 or Form F-1120X according to Section 220.23, F.S.
Visit the Department's Corporate Income Tax webpage for additional information.