Florida Charity Registration and Nonprofit Fundraising

Florida treats charitable fundraising as regulated activity. Appeals that reach Florida residents through mail, digital campaigns, events, or online giving sit inside the Solicitation of Contributions Act, administered by the Florida Department of Agriculture and Consumer Services.

Boards, executives, development leaders, and ministry teams often want a clear Florida plan before they invite more support from the state or open new programs there.

Donor Solicitation in Florida

Registration expectations for Florida fundraising

Unless exempt, a charitable organization that asks Florida residents for contributions registers with the Department of Agriculture and Consumer Services and renews each year. That expectation reaches organizations formed in Florida and organizations based elsewhere that direct appeals to people in the state or receive significant support from Florida donors.

Florida lists several statutory exemptions. The Solicitation of Contributions Act does not apply to bona fide religious institutions, educational institutions, government agencies, and political groups. Smaller charities with limited nationwide contributions and no paid solicitors follow a separate small-organization path. Leadership teams often ask where churches, schools, foundations, and media ministries fall inside that structure.

Organizations that rely on an exemption still face expectations. Florida law directs exempt organizations in certain categories to file a short notice with the department before appeals begin and to refresh that information each year, and the department holds authority to request documentation that supports an exemption claim.

A recent statutory change now affects registered organizations that solicit in Florida. As of mid-2025, nonprofits that register to solicit contributions in the state avoid contributions from individuals or entities tied to defined “foreign countries of concern” and file an attestation of compliance for an updated public registry.

Online giving and communication with Florida donors

Donation pages, recurring gift options, peer campaigns, and email lists often reach Florida residents even when no staff or office sits in the state. Regulators focus on where supporters live and who receives appeals, not only on where the organization incorporates or banks gifts. A general “donate now” button falls within the Florida analysis once residents of the state appear regularly in supporter lists or once promotions target Florida through local media or geographic filters.

Many charities and churches route contributions through third-party processors. Florida still treats the underlying appeal as activity by the organization. Agreements with platforms, acknowledgment letters, and privacy practices work best when they match the organization’s registration or exemption posture in the state and reflect the most recent statutory requirements.

Events and campaigns in Florida

Banquets, conferences, concerts, golf outings, charity runs, and similar gatherings in Florida often involve sponsorships, ticket or table sales, auctions, and program appeals. Once proceeds support a charitable purpose, those activities fall within the same regulatory scheme that covers mail and online solicitation.

Regional and national campaigns that highlight Florida projects, Florida partners, or Florida grant sites attract attention from donors and regulators in the state. Leadership teams review whether overall activity now triggers registration, an exemption filing, or updated contracts with professional fundraising firms that approach Florida audiences.

Tax Issues for Florida Nonprofits

Income tax

Florida corporate income tax law recognizes exemption for organizations described in section 501(c)(3) and other qualifying sections of the Internal Revenue Code. For those entities, core charitable, religious, and educational work sits outside the state corporate income tax base, while business ventures, rental activity, or joint projects that fall outside the primary exempt purpose receive separate review.

Florida law also grants an exemption from intangible personal property tax for intangible assets owned by nonprofit religious, charitable, or educational institutions. This supports planning around investment accounts, endowments, and similar holdings that fund long term mission work.

Sales and use tax

Florida does not rely on nonprofit status alone for sales and use tax relief. Nonprofit organizations that meet statutory criteria apply to the Department of Revenue for a Consumer’s Certificate of Exemption, using Form DR-5 and receiving a Consumer’s Certificate of Exemption, Form DR-14, in response. Purchases that support exempt purposes qualify for sales and use tax exemption when paid directly by the organization under state rules.

Sales by a nonprofit often remain taxable unless a specific provision brings a transaction within an exemption. Thrift stores, bookstores, camp stores, conference registrations, food service, and merchandise sales frequently sit inside the sales and use tax system, including orders shipped to Florida addresses. Finance staff that handle Florida revenue and purchasing look for clear guidance on seller registration, collection responsibilities, and documentation for exempt purchases.

Property tax

Florida property tax law exempts property that nonprofit organizations own and use predominantly for charitable, religious, educational, literary, or scientific purposes. Applications go to local property appraisers, often with a deadline early in the tax year, and decisions rest heavily on documented use.

Only the portion of property devoted to exempt purposes receives relief. Space leased to for-profit tenants, parking reserved for commercial activity, and investment holdings on excess land often fall outside the exemption or receive separate treatment as taxable segments.

Entity Types With Special Questions in Florida

Churches

Florida’s Solicitation of Contributions Act does not apply to bona fide religious institutions, so most congregations do not register as charities with the Department of Agriculture and Consumer Services. Separate corporations for schools, media work, counseling centers, or community outreach do not always share that posture, especially when they file Form 990 and seek support from the broader public.

Property tax and sales tax planning still matter for churches. Worship space often qualifies for property tax exemption when used for religious purposes, while areas devoted to retail activity or long term commercial leases draw closer review. Ordinary purchases for building projects, technology, and ministry supplies often remain taxable unless a specific exemption certificate applies.

Religious nonprofits

Faith based charities, mission agencies, campus ministries, and similar groups sit near churches in Florida law but follow their own paths through the registration and tax system. Some qualify for religious treatment under solicitation rules because of structure and program focus, while others register as ordinary charities because of public campaigns, grant funding, or use of professional fundraising firms.

Hospitals and health organizations

Nonprofit hospitals, health systems, and supporting foundations in Florida hold significant real estate, operate complex service lines, and maintain active fundraising programs. Property tax exemptions for hospital campuses hinge on ownership and predominant use for health or charitable purposes, while space devoted to retail tenants, parking companies, or other commercial functions often follows a different track.

Educational institutions

Schools, colleges, universities, and related foundations in Florida enjoy a distinct posture under solicitation law, since bona fide educational institutions sit outside the Solicitation of Contributions Act. Separate support corporations, booster clubs, and scholarship funds often follow a different track and register as charities when they reach the public for contributions.

Next Steps

Florida rules on solicitation, tax treatment, and exempt property shape many aspects of outreach that reach residents of the state. Leadership that invests in a focused Florida review often gains a stronger footing with donors, regulators, and lenders.

For guidance that reflects your specific Florida footprint, complete the consultation form below and request time to discuss donors, events, tax exposure, and entity structure for this state.