# Florida Booster Club Filing Requirements

> Florida booster club filing rules: $70 Sunbiz incorporation, the $61.25 annual report, DR-5 tax exemption, FDACS charity registration, and free-entry drawings.

- URL: https://boosterclub.org/states/florida/
- Section: States
- Updated: 2026-10-08

Florida names booster clubs in its sales tax law. Section 212.08(7)(ll) of the Florida Statutes treats an organization whose sole purpose is raising money for K-12 extracurricular activities as a "school support organization," which may pay tax on the cost of concession food instead of collecting tax from customers. Florida also requires charitable registration with the Department of Agriculture and Consumer Services (FDACS), or an annual small-organization filing, and allows only free-entry "drawings by chance," not traditional raffles.

A 501(c)(3) is a nonprofit the IRS recognizes as tax-exempt under Section 501(c)(3) of the Internal Revenue Code. A fiscal year is the 12-month accounting period in the bylaws.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Department of State, Division of Corporations (Sunbiz) | Articles of Incorporation, Florida not-for-profit corporation | $35 plus $35 registered agent designation | once |
| Annual/biennial report | Division of Corporations | Annual Report | $61.25 | annual, January 1 to May 1 |
| State income/franchise tax exemption | Department of Revenue | None; follows federal status | $0 | automatic |
| Sales tax exemption on purchases | Department of Revenue | DR-5 application; DR-14 Consumer's Certificate of Exemption | No fee stated | every five years |
| Sales tax on fundraiser sales | Department of Revenue | Generally taxable; school support organizations may pay tax on cost of concession food | varies | ongoing |
| Charitable solicitation registration | FDACS | Registration, or FDACS-10110 small organization application | $10 to $400 by contributions; small organizations $0 | annual |
| Raffle permit/registration | None | No permit; s. 849.0935 conditions | $0 | none |

## Forming a Nonprofit Corporation in Florida

The Division of Corporations files not-for-profit corporations under Chapter 617 of the Florida Statutes.

1. File Articles of Incorporation for a Florida not-for-profit corporation. Include the purpose and dissolution language the IRS requires for 501(c)(3) status.
2. Designate a registered agent with a Florida street address. A registered agent is the person who accepts legal papers for the club. The agent signs an acceptance.
3. Pay $35 for the articles and $35 for the registered agent designation ($70 total). Certified copies and certificates of status cost extra.

### Annual report

Every not-for-profit corporation files an annual report between January 1 and May 1, starting the year after incorporation. A club incorporated in October 2026 files its first report between January 1 and May 1, 2027. The fee is $61.25. The report lists the principal office, the club's EIN (Employer Identification Number, its federal tax ID), and officers and directors.

Chapter 617 sets no late fee for not-for-profit corporations. A club that does not file faces administrative dissolution and cannot maintain a lawsuit in Florida courts until it complies. Reinstatement after dissolution costs $175.

## State Tax Exemption

Florida follows federal status; there is no state application. The Department of Revenue states that tax-exempt organizations with unrelated business income (income from a regular business unrelated to their purpose) are subject to Florida corporate income tax and file Form F-1120 or F-1120A.

## Sales Tax

### Purchases

Florida exempts purchases by 501(c)(3) organizations used in their customary nonprofit activities (s. 212.08(7)(p)), but only with a certificate. The club files **Form DR-5, Application for a Consumer's Certificate of Exemption**, with the Department of Revenue. The Department checks the club's EIN against its IRS determination letter and issues **Form DR-14**, valid for five years. Vendors charge tax unless the certificate is presented.

A parent-teacher organization associated with a K-12 school and organized to raise funds for it has its own DR-5 category, qualifying with a copy of its bylaws.

### Fundraiser sales

The purchase certificate does not exempt the club's own sales. Section 212.08(7)(ll) offers fundraising alternatives:

- **School support organizations.** An organization "whose sole purpose is to raise funds to support extracurricular activities at public, parochial, or nonprofit schools" teaching grades K-12 may pay tax to suppliers on the cost of food, drink, and serving supplies bought for resale, instead of collecting tax from purchasers. A concession stand buys its hot dogs and drinks tax-paid and charges customers no tax.
- **Parent-teacher organizations.** Qualifying parent-teacher organizations may pay tax on the cost of items sold for fundraising, rather than collecting tax on the sale price.

Sales outside these rules, such as spirit wear sold by a booster club that is not paying tax at cost, are taxable. A club making taxable sales registers with the Department of Revenue online or on Form DR-1 and collects tax.

## Charitable Solicitation Registration

Florida's Solicitation of Contributions Act (Chapter 496) requires anyone soliciting donations in or from Florida to register with FDACS before soliciting.

- **Fees by contributions in the prior fiscal year:** under $5,000, $10; $5,000 to $99,999, $75; $100,000 to $199,999, $125; up to $400 for the largest charities. Late filing adds $25 a month.
- **Renewal:** annually, by one year after FDACS approved the initial registration.
- **Financial statements:** under $500,000 in contributions, a compilation, review, or audit is optional; $500,000 to $1 million requires a CPA review or audit; $1 million or more requires an audit. Form 990 or 990-EZ may be submitted instead.
- **Small organization exemption:** a club with less than $50,000 in total contributions in the fiscal year, fundraising only through unpaid volunteers, members, or officers, and no professional fundraisers files Form FDACS-10110 each year instead, with no fee. If contributions reach $50,000 during the year, the club registers within 30 days.

Chapter 496 has no exemption for school support organizations or booster clubs. A booster club is also not a district "direct-support organization" under s. 1001.453 unless the school board approves it as one; those organizations face a CPA audit above $250,000 in expenditures.

## Raffles and Gaming

Traditional raffles, where a ticket must be bought to enter, are illegal lotteries in Florida. Section 849.0935 allows a 501(c)(3) (and certain other exempt organizations) with a current IRS determination letter to conduct a **drawing by chance** with no permit and no state fee, if:

- No entry fee, donation, payment, or proof of purchase is required to enter. A suggested minimum donation is allowed, but anyone may enter without paying.
- Tickets and advertising state the rules, the club's name and address, the source of prize funds, the date, time, and place of the drawing, and that "no purchase or contribution is necessary."
- Contributors and non-contributors are treated alike, all advertised prizes are awarded, and winners are notified promptly.
- The drawing is not canceled or conditioned on a minimum number of tickets or contributions.

Violations are second-degree misdemeanors. A 50/50 drawing must follow the same free-entry rules. The statute does not address online drawings; the club keeps a free entry method available for online entrants too.

## Annual Compliance Calendar for Florida

| Filing | Due date | Agency |
|---|---|---|
| Federal Form 990-N (or 990-EZ/990) | 15th day of 5th month after fiscal year end (May 15 for a calendar year; November 15 for a June 30 year end) | IRS |
| Annual report | January 1 to May 1 | Division of Corporations |
| Charitable registration renewal, or FDACS-10110 | One year after initial approval | FDACS |
| DR-14 certificate renewal | Every five years | Department of Revenue |
| Sales tax returns (if registered) | As assigned | Department of Revenue |

## Common Mistakes in Florida

- **Selling raffle tickets.** Requiring payment turns a drawing into an illegal lottery.
- **Using the DR-14 for sales.** The certificate exempts purchases only.
- **Charging tax at the concession stand.** School support organizations may pay tax on cost instead, which is simpler to run.
- **Skipping the FDACS-10110.** Small clubs think exemption is automatic; the form is filed each year.
- **Missing May 1.** Administrative dissolution follows, and reinstatement costs $175.

## Checklist

### Forming

- [ ] File Florida not-for-profit Articles of Incorporation with registered agent acceptance ($70)
- [ ] Obtain an EIN and apply for 501(c)(3) status with the IRS
- [ ] File Form DR-5 for a Consumer's Certificate of Exemption once the IRS letter arrives
- [ ] Register with FDACS, or file Form FDACS-10110 if under $50,000 with volunteer-only fundraising
- [ ] Confirm with suppliers that concession purchases are taxed at cost (treasurer)
- [ ] Rewrite any raffle plan as a free-entry drawing with the required disclosures

### Every Year

- [ ] File the annual report between January 1 and May 1 ($61.25)
- [ ] File federal Form 990-N, 990-EZ, or 990 (by the 15th day of the 5th month after fiscal year end)
- [ ] Renew FDACS registration or refile FDACS-10110 by the anniversary date
- [ ] Track contributions against the $50,000 threshold (treasurer)
- [ ] Renew the DR-14 certificate before its five-year expiration

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) to compare Florida with other states
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) for exemption certificates and concession sales
- [Alternatives When Raffles Are Not Allowed](https://boosterclub.org/raffles/opportunity-drawings-and-alternatives/) for free-entry drawing design
- [Online Fundraising for Booster Clubs](https://boosterclub.org/fundraising/online-fundraising/) for when online giving triggers registration
- [How to File Form 990-N for a Booster Club](https://boosterclub.org/taxes/form-990-n/) for the federal annual filing

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. Florida Legislature: http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0600-0699/0617/Sections/0617.0122.html
2. Florida Legislature: http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0600-0699/0617/Sections/0617.1622.html
3. Florida Department of Revenue: https://floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx
4. Florida Legislature: http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.08.html
5. Florida Department of Revenue: https://floridarevenue.com/forms_library/current/dr5.pdf
6. Florida Department of Agriculture and Consumer Services: https://www.fdacs.gov/Business-Services/Solicitation-of-Contributions
7. Florida Department of Agriculture and Consumer Services: https://forms.fdacs.gov/10110.pdf
8. Florida Legislature: http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0400-0499/0496/Sections/0496.405.html
9. Florida Legislature: http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0400-0499/0496/Sections/0496.406.html
10. Florida Legislature: http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0400-0499/0496/Sections/0496.407.html
11. Florida Legislature: http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0800-0899/0849/Sections/0849.0935.html
12. Florida Senate: https://www.flsenate.gov/Laws/Statutes/2025/1001.453
13. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard