At a Glance

Florida nonprofits must complete several annual filings to maintain good standing: federal Form 990 (due the 15th day of the 5th month after your fiscal year ends), the Florida Annual Report (due by May 1st with a $61.25 fee), and charitable solicitation registration renewal on your anniversary date. Missing these deadlines can result in loss of tax-exempt status, administrative dissolution, or suspension of fundraising privileges.

Introduction

Running your Florida nonprofit means juggling countless responsibilities; however, nothing derails your mission faster than falling out of compliance with government regulations.

Staying on top of your annual filings isn’t just about checking boxes—it’s about protecting the very status that allows your organization to operate effectively. Maintaining good standing doesn’t have to be overwhelming when you understand exactly what you need to file, when deadlines occur, and how to avoid costly penalties that drain resources from your important work.

From federal Form 990 requirements to Florida Annual Reports and charitable solicitation renewals, this guide walks you through every critical filing that keeps your nonprofit legally compliant and ready to focus on what matters most: your mission. We help nonprofits track these complex deadlines and manage the preparation of required state filings, ensuring nothing falls through the cracks.

Federal Filing Requirements for Florida Nonprofits

Every Florida nonprofit must comply with federal filing obligations to maintain tax-exempt status. These annual reports provide transparency about your organization’s activities and finances to both the IRS and the public.

Understanding IRS Form 990 and its versions

The IRS requires most tax-exempt organizations to file an annual information return from the Form 990 series. Which version you need to submit depends entirely on your organization’s financial activity:

• Form 990-N (e-Postcard): For organizations with gross receipts normally ≤ $50,000. This simple electronic filing contains just eight questions.
• Form 990-EZ: For organizations with gross receipts < $200,000 and total assets < $500,000.
• Form 990 (Long Form): Required for organizations with gross receipts ≥ $200,000 or total assets ≥ $500,000.
• Form 990-PF: Required for all private foundations regardless of financial status.
• Form 990-T: Required if your nonprofit generates unrelated business income of $1,000 or more.

Although most small tax-exempt organizations can file the e-Postcard, certain groups must file a different form regardless of size. These include private foundations, section 527 political organizations, and section 509(a)(3) supporting organizations, per IRS guidance on unrelated business income tax.

Who must file and when it’s due

The deadline for filing Form 990 is the 15th day of the 5th month after your organization’s tax year ends. For example, if you operate on a calendar year (January 1–December 31), your form is due by May 15 of the following year.

Filing dates vary based on your fiscal year end date. Additionally, if the due date falls on a Saturday, Sunday, or legal holiday, it shifts to the next business day.

Need more time? You can request an automatic six-month extension by submitting Form 8868 before your original due date (see the Florida annual report instructions). For instance, this would extend a May 15 deadline to November 15 for calendar-year organizations. No explanation is required for this extension.

Penalties for late or missed filings

The IRS imposes daily penalties for late filing of Form 990-series returns. The specific dollar amounts and thresholds are set by statute and adjusted for inflation; consult the current Instructions for the applicable Form 990 to determine the penalty that applies to your organization. Besides financial penalties, there’s an even more serious consequence: automatic revocation of tax-exempt status after three consecutive years of failing to file.

This revocation is effective on the original filing due date of the third year. Losing this status means donors can no longer claim tax deductions for their contributions, possibly hurting your fundraising efforts. To reinstate tax-exempt status after revocation, you must reapply and pay the appropriate user fee. Even if your organization was originally not required to file an application, you must submit one to be reinstated.

Florida Annual Report Filing

Beyond federal requirements, maintaining active status for your Florida nonprofit requires compliance with state-level filings. The Florida Annual Report represents a crucial obligation that ensures your organization remains in good standing.

What is the Florida Annual Report?

The Florida Annual Report serves as an official update mechanism rather than a financial statement. This mandatory filing confirms or updates your organization’s information with the Florida Department of State, Division of Corporations. Every nonprofit corporation must submit this report annually to maintain “active” status, regardless of whether any information needs changing, per the Florida Division of Corporations annual report page.

Most importantly, the report verifies your organization’s:

• Business name and document number
• Federal Employer Identification Number (FEIN)
• Principal place of business and mailing addresses
• Registered agent information
• Names and addresses of officers, directors, or other principals, as outlined in the Florida annual report instructions

Filing deadlines and fees

The filing period for Florida Annual Reports runs from January 1st through May 1st each calendar year. For nonprofit corporations, the filing fee is $61.25, according to the Florida Division of Corporations fee schedule. Unlike profit corporations, LLCs, and partnerships, nonprofits enjoy an important advantage—they are not subject to the $400 late fee if they miss the May 1st deadline, per the Florida Division of Corporations annual report page.

First-time filers should note that your initial report becomes due during the year after your nonprofit’s formation. The state sends annual report reminder notices to the email address provided during your initial filing.

We help organizations manage multiple state filings by providing centralized deadline tracking to ensure timely compliance across all jurisdictions. Labyrinth, Inc. tracks renewal dates and filing schedules to help nonprofits maintain good standing with state agencies.

How to file online through Sunbiz

Florida requires all annual reports to be submitted electronically through the state’s Sunbiz portal. To complete this process:

1. Visit the Sunbiz annual report filing page
2. Enter your 12-digit document number to access your filing form
3. Review and update your organization’s information as needed
4. Provide your registered agent’s electronic signature
5. Select your payment method

You can pay online using credit/debit cards or a prepaid Sunbiz E-File Account. Alternatively, select “Pay by Check” to generate a payment voucher that must be mailed with your check or money order within 10 business days. Make payments payable to the Florida Department of State, per the Florida Division of Corporations annual report page.

Reports paid by credit card process immediately, while those paid by check may take up to three weeks to appear in the system.

Consequences of missing the deadline

Failing to file your annual report carries serious implications. If your nonprofit doesn’t submit the required filing by the third Friday of September, the state will administratively dissolve or revoke your organization on the fourth Friday of September, as noted on the Florida Division of Corporations annual report page.

Administrative dissolution effectively terminates your nonprofit’s legal existence, potentially affecting your ability to conduct business, maintain bank accounts, or apply for grants. While nonprofits avoid the $400 late fee that applies to other entities, the disruption to operations can prove far more costly than any monetary penalty.

To reinstate an administratively dissolved nonprofit, you must submit a reinstatement application along with all associated fees, including payment for missed annual reports, via the Florida Division of Corporations reinstatement portal. This process requires additional paperwork and expenses that could easily be avoided through timely compliance.

Charitable Solicitation Registration and Renewal

Under Florida law, most nonprofits must register with the state before soliciting donations. This requirement exists alongside—but separate from—your federal and state corporate filings.

Who needs to register in Florida

The Florida Solicitation of Contributions Act requires almost all charitable organizations soliciting donations in or from Florida to register with the Florida Department of Agriculture and Consumer Services (FDACS) prior to any fundraising activities. This requirement applies regardless of whether your organization is physically located in Florida or merely soliciting Florida residents.

The registration mandate extends to organizations using professional solicitors, fundraising consultants, or participating in charitable sales promotions, as provided in Florida Statutes section 496.405.

Initial registration vs. renewal process

For initial registration, complete the FDACS charitable organization registration required by section 496.405, Florida Statutes, and provide the information and financial statements the department requests. Federal tax-exempt status is not required in order to register. The easiest option is registering online through the FDACS portal, though mail applications are also accepted, per FDACS renewal guidance.

Once registered, renewals must be submitted annually by your organization’s anniversary date—not your fiscal year end. The FDACS will mail a preprinted renewal application approximately 30 days before your expiration date. Alternatively, renew online by creating an account on the FDACS website if you haven’t previously done so, per FDACS renewal guidance.

We help organizations operating across multiple states consolidate charitable registration management to ensure consistent renewal tracking and deadline compliance. Labyrinth manages the full renewal process and tracks each deadline for nonprofits operating in multiple jurisdictions.

Required documents and attachments

Both initial registration and renewal require similar supporting documentation:

• Completed registration application signed by an authorized officer
• IRS Determination Letter (if applicable)
• Most recent Form 990 or financial statement
• Board member list with contact information
• List of professional fundraisers/consultants with contracts (if applicable)

Organizations receiving $500,000 to $1 million in annual contributions must submit financial statements reviewed by an independent CPA, while those receiving $1 million or more require fully audited financial statements.

Registration fees range from $10 to $400 based on contribution levels. For instance, organizations receiving less than $5,000 pay $10, while those receiving $10 million or more pay $400.

Exemptions for small organizations

Small charitable organizations may qualify for exemption if they:

• Received less than $50,000 in total contributions during the preceding fiscal year
• Are operated entirely by unpaid volunteers, members, or officers
• Have no compensated professional fundraisers

Before soliciting contributions, such organizations must submit annual information to the department as outlined in section 496.406(2), Florida Statutes. Importantly, if your organization exceeds $50,000 in contributions during the fiscal year, you must register within 30 days of reaching that threshold.

Other exemptions apply to organizations that solicit only from their membership, religious institutions, and veterans’ organizations with federal charters.

Late fees and suspension rules

Late filing can result in administrative penalties, and the department may extend the time for filing required financial statements. If the statement is not filed within an approved extension period, the registration is automatically suspended. Certain disaster-related solicitations are subject to supplemental financial disclosure requirements under Florida law.

Furthermore, FDACS may impose administrative penalties and take enforcement actions, including suspension or revocation of registration, under chapter 496 of the Florida Statutes.

Sales Tax and Corporate Tax Exemptions

Tax exemptions represent crucial benefits for Florida nonprofits, but maintaining these privileges requires adherence to specific filing requirements.

How to maintain Florida sales tax exemption

Florida law grants sales tax exemption to qualifying nonprofit organizations under Section 212.08(7). To maintain this benefit, your organization must hold a valid Consumer’s Certificate of Exemption (Form DR-14) which expires every five years.

The Florida Department of Revenue reviews each exemption certificate approximately 60 days before expiration. For Florida-based nonprofits, the Department typically uses available public information to determine continued eligibility. Organizations outside Florida receive a letter requesting documentation to verify ongoing qualification. Failure to respond to these verification requests will result in certificate expiration.

Remember that payment for purchases must be made with the organization’s funds. Purchases made with personal funds remain taxable, even if the representative receives reimbursement afterward.

When to file Form DR-5

Submit Application for a Consumer’s Certificate of Exemption (Form DR-5) whenever:

• Your nonprofit initially seeks sales tax exemption
• Your certificate expires and automatic renewal cannot be processed
• Your organization’s status or operations have significantly changed

The application must demonstrate your organization meets exemption criteria according to Florida Statutes sections 212.08(6), 212.08(7), or 213.12(2). Approved organizations receive a certificate valid for five years.

Understanding unrelated business income tax (UBIT)

Unrelated business income comes from trade or business activities that aren’t substantially related to your organization’s exempt purpose. Income becomes taxable when it’s:

1. From a trade or business
2. Regularly carried on
3. Not substantially related to your exempt purpose

Any exempt organization with $1,000 or more in gross unrelated business income must file federal Form 990-T, according to IRS UBIT guidance. Common sources of UBIT include advertising income in publications or websites.

When to file Florida Form F-1120

Tax-exempt organizations that have unrelated business income are subject to Florida corporate income tax. You must file Form F-1120 (Florida Corporate Income/Franchise Tax Return) if your organization:

• Has unrelated business taxable income according to IRC section 512
• Files federal Form 990-T with the IRS

Form F-1120 is generally due by the first day of the fifth month following your tax year’s close. For a tax year ending December 31, 2024, the filing deadline would be May 1, 2025. If this date falls on a weekend or holiday, the deadline shifts to the next business day.

Maintaining Good Standing and Avoiding Penalties

Staying compliant after formation requires Florida nonprofits to maintain several essential governance practices throughout the year.

Keeping your registered agent updated

Every Florida nonprofit must maintain a registered agent with a physical street address in the state. To change your registered agent, submit the appropriate form with a fee of $35 for nonprofit corporations. Alternatively, update this information when filing your annual report at no additional cost.

Maintaining current agent information ensures your organization receives important legal notices and service of process documents. We handle registered agent update filings as part of our corporate filing services, ensuring these changes are processed accurately and promptly.

Recordkeeping and document retention

The IRS requires exempt organizations to maintain thorough records demonstrating compliance with tax regulations. Your nonprofit must document all sources of receipts and expenditures reported on annual returns. Specifically, keep records of:

• Financial transactions and donor information
• Program activities and board meeting minutes
• Governance policies and bylaws

These records must remain available for IRS inspection upon request; see the IRS recordkeeping requirements.

Maintaining organized filing details, reminders, and agency correspondence helps ensure you have all necessary documentation when needed.

Conflict of interest certification

Florida law imposes governance and board-duty requirements for charitable organizations. Review the applicable provisions of chapter 496, Florida Statutes (including section 496.4055), and include any required disclosures or policies with your annual charitable solicitation filing as directed by the department.

How to reinstate a suspended nonprofit

If administratively dissolved, restore your nonprofit through the online reinstatement application at the Florida Division of Corporations reinstatement portal. The fee structure includes $175 for nonprofit corporations plus $61.25 for each missed report year. During reinstatement, you can update officer information, registered agent details, and address information. Process your payment online for immediate restoration of active status.

Staying Organized: Creating a Compliance Calendar

Successful nonprofit compliance requires proactive planning and systematic organization. Creating a comprehensive filing calendar helps ensure you never miss critical deadlines that could jeopardize your organization’s status.

Key dates to track

• May 1: Florida Annual Report filing deadline
• May 15: Form 990 deadline for calendar-year organizations (or 15th day of 5th month after fiscal year end)
• Your anniversary date: Charitable solicitation registration renewal
• Every 5 years: Consumer’s Certificate of Exemption renewal for sales tax exemption
• May 1: Florida Form F-1120 deadline for organizations with unrelated business income

Building buffer time

Don’t wait until the last minute to begin preparations. Start gathering documents and information at least 60 days before each deadline. This approach allows time to request missing documents, resolve discrepancies, or seek professional assistance if needed.

Document preparation checklist

Maintain a yearly compliance file containing:

• Current board member list with contact information
• Most recent financial statements and audit reports
• Updated organizational documents (bylaws, articles of incorporation)
• Federal tax returns and state filing confirmations
• Professional services agreements (if applicable)
• Registered agent contact information

Having these documents organized and accessible throughout the year simplifies the filing process and reduces last-minute stress.

Conclusion

Maintaining compliance with all required filings stands essential for your Florida nonprofit’s continued operation and tax-exempt status. Each filing serves a specific purpose, from demonstrating financial transparency through Form 990 to confirming your organization’s current information via the Florida Annual Report.

Missing deadlines can result in serious consequences. The IRS may revoke your tax-exempt status after three consecutive missed filings, while the state of Florida can administratively dissolve your nonprofit for failing to submit annual reports. Similarly, neglecting charitable solicitation renewals might trigger escalating penalties and potentially harm your organization’s reputation.

Creating a comprehensive filing calendar proves vital. Mark all critical dates, including the May 1st deadline for Florida Annual Reports, the Form 990 due date (the 15th day of the 5th month after your fiscal year ends), and your charitable solicitation registration anniversary. Additionally, track your Consumer’s Certificate of Exemption renewal every five years to maintain sales tax exemption privileges.

Many organizations find that centralizing compliance management helps ensure reliable deadline tracking and accurate preparation of required state-level filings. Labyrinth helps nonprofits prepare and submit required state filings—including Annual Reports and Statements of Information—so organizations remain in good standing with state agencies.

With proper planning and attention to deadlines, nonprofit compliance becomes manageable, allowing your organization to focus on what matters most: your mission. Proper recordkeeping makes compliance significantly easier throughout the year. Keep detailed financial records, board minutes, and governance documentation accessible. These practices ensure you have all necessary information readily available when filing deadlines approach.

Remember, these filing requirements exist not merely as bureaucratic hurdles but as safeguards ensuring transparency and accountability. Your diligent attention to these obligations protects your mission-focused work and allows your nonprofit to thrive while serving Florida communities effectively.

Frequently Asked Questions