Florida charitable solicitation registration

Who must register before fundraising in Florida?

Florida Statutes section 496.405 covers a nonexempt charitable organization or sponsor that intends to solicit contributions in or from Florida by any means, have contributions solicited on its behalf, or participate in a charitable sales promotion. The initial registration statement must be filed before those activities, and an organization that is required to file may not solicit before FDACS approves the statement.

Florida registration application, fees, and documents

The current charitable-organization application is FDACS-10100. FDACS accepts online filing and a paper application. The registration fee is based on contributions received during the preceding fiscal year:

Build the filing package before starting

• Legal name, principal address, contact details, solicitation names, purpose, and fundraising uses.
• Officer, director, trustee, executive, and solicitation-responsibility information requested by the form.
• The IRS determination letter for an organization that has received one; a new organization must provide it within 30 days after receipt.
• The preceding fiscal year's Form 990 with schedules, Form 990-EZ with Schedule O, or the required financial statement; a newly organized charity without financial history uses a current-year budget.
• Information about professional fundraising consultants, professional solicitors, commercial co-venturers, and relevant contracts or compensation arrangements.
• The annual conflict-of-interest policy certification required by FDACS for charities outside the small-charity category.
• The authorized official's certifications and the correct fee.

Small-charity filing and exemption checks

A charitable organization or sponsor with less than $50,000 in total contributions during the immediately preceding fiscal year may use the small-charity path only when its fundraising activities are carried on by unpaid volunteers, members, or officers, no assets or income inure to or are paid to an officer or member, and it does not use a professional fundraising consultant, professional solicitor, or commercial co-venturer.

• Submit the FDACS-10110 small-charity application annually before soliciting.
• No registration fee applies to the qualifying small-charity filing.
• If contributions reach $50,000 during the fiscal year, register under section 496.405 within 30 days.
• Other statutory exemptions or exclusions can apply, but the organization bears the burden of substantiating an exemption. Confirm every condition rather than relying on a label such as "nonprofit" or "tax exempt."

Financial reporting, renewal, and recovery

Florida registration renews annually. The renewal is due on or before the date one year after FDACS approved the initial registration, and registration expires when the organization fails to file the renewal as required. Use the organization's FDACS record and renewal notice rather than a generic calendar date.

• Less than $500,000 in annual contributions: an independent compilation, review, or audit is optional for the Florida financial statement.
• $500,000 to less than $1 million: the financial statement must be reviewed or audited by an independent CPA.
• $1 million or more: the financial statement must be audited by an independent CPA.
• A Form 990 or Form 990-EZ may be used in lieu of the state financial statement, subject to Florida's preparation rules for organizations with $500,000 or more in annual contributions.
• FDACS can match a financial-statement extension to the organization's IRS Form 8868 extension, but the registration documents and fee remain due by the expiration date. The small-charity filing is not eligible for that extension.
• A late renewal can draw an additional $25 for each month or part of a month after the due date. Confirm the required filings, fees, and approved status before resuming solicitation.

If the filing is already late or expired, use the Florida delinquent/not-current guide rather than treating a new application as the automatic answer.

Florida solicitation disclosures after approval

Registration is not the end of the compliance path. Florida requires point-of-solicitation information about the organization and the fundraising purpose. Registered charities and qualifying small charities also must display the state's prescribed registration-and-financial-information notice, with the FDACS toll-free number and website, on covered solicitations, confirmations, receipts, and reminders. Registered organizations must display the state-issued registration number on covered printed solicitation materials.

For website fundraising, review the exact placement rule before publishing or changing a donation page. Section 496.411 applies the notice to web pages that provide for online contribution processing or identify a mailing address or telephone number used to process contributions.

Official Florida filing sources

• FDACS Solicitation of Contributions program — online filing, current forms, small-charity rules, financial extensions, and program guidance.
• FDACS-10100 registration application — current charitable-organization application and filing instructions.
• Florida Statutes section 496.405 — filing trigger, approval requirement, annual renewal, fees, documents, and late fee.
• Florida Statutes section 496.406 — exemptions, the small-charity conditions, and the $50,000 transition rule.
• Florida Statutes section 496.407 — annual financial statements and CPA review/audit thresholds.
• Florida Statutes section 496.411 — point-of-solicitation and registration disclosure duties.

Requirements, forms, and fees can change. Confirm the live FDACS instructions and statutes before filing.

Florida charitable solicitation registration FAQ