How to Start a Non-Profit Business in Florida

Non-profit corporations are created for religious, charitable and civic purposes.

A “non-profit corporation” is a legal business form that is recognized in all states within the United States. The defining characteristic of non-profit corporations is that they are organized for religious, charitable, educational or civic purposes as opposed to earning profits for the owners. In exchange for providing a beneficial social or philanthropic service, federal and state governments waive the corporate income tax requirements for these corporations. Non-profit filing processes and procedures vary from state to state. In Florida, non-profit business initiation procedures are governed by Title XXXVI, Chapter 617 of the Florida State Code.

Instructions

1. Register a unique business name for your non-profit corporation with the Florida Department of State, per state law. A name is “unique” if is not currently in use by another registered Florida business. Check to see whether your chosen name is available by using the “Look Up a Business Name” tool on the Florida Department of State’s website (see Resources). You may also call the Department at [phone] to make an inquiry by phone.

2. Complete the Florida “Non-Profit Articles of Incorporation” form. The state of Florida maintains an “e-file” system which allows business owners to complete and submit incorporation documents directly through the Florida Department of State website. To complete the Articles of Incorporation form, you must provide the name, principal office location, purpose, registered agent and names of the incorporators, directors or officers of the nonprofit.

3. Submit the “Non-Profit Articles of Incorporation” form to the Florida Department of State. You may submit your documents online at the Florida Department of State's website or through the mail. A $75 filing fee must be sent with your incorporation form.

4. Complete and submit form “DR-5: Application for Consumers Certificate of Exemption” to the Florida Department of Revenue. In Florida, organizing a business as a non-profit corporation does not automatically mean that your business is exempt from Florida “sales and use” taxes. To achieve exempt status, you must complete an exemption application. The form is available on the Florida Department of Revenue’s website (see Resources). You will need your desired exemption category, the name and address of the organization, the organization’s federal Employer Identification Number and incorporation date. Sign and date the form and mail it the following address:

   Central Registration/Exemptions

   Florida Department of Revenue

   PO Box 6480

   Tallahassee, Fla. 32314-6480

References

• Florida Code: Title XXXVI, Chapter 617
• Florida Department of Revenue: Registering a Non-Profit in Florida
• Citizen Media Law Project: Forming a Non-Profit Corporation in Florida

Resources

• Florida Business Name Search Tool
• Florida Corporation Forms
• Florida Forms E-File
• Florida Department of Revenue Forms