Florida charitable solicitation is regulated by the Florida Department of Agriculture and Consumer Services (FDACS) — not the Attorney General as in most states. FDACS administers Form CH-14 for initial registration and annual renewal, sets audit attachment thresholds based on contributions received, and runs separately from Florida Department of State annual reports. Most Florida compliance failures involve missed FDACS renewal deadlines or out-of-state organizations failing to register before solicitation.
A Tampa-based animal welfare nonprofit raised funds via a national online appeal that was promoted on social media — including paid Facebook campaigns reaching Florida residents. The organization had been registered in its home state but had never filed CH-14 with FDACS. A Florida resident donor inquired about the organization’s Florida registration status before making a major gift, learned the organization was unregistered, and reported the lapse to FDACS. FDACS issued a cease-and-desist directing the organization to halt all Florida solicitation pending registration. The organization spent four weeks completing CH-14, paying back-registration fees, and rebuilding a damaged donor relationship.
Florida charitable solicitation is regulated by FDACS — distinct from most states where the Attorney General administers solicitation. Florida runs CH-14 on a registration-anniversary cycle (not a fiscal-year cycle). The Florida Department of State requires a separate annual corporate report on a calendar-year cycle. Florida-funded organizations may face both the federal Uniform Guidance single audit and the Florida Single Audit Act under §215.97 — see our Uniform Guidance practical guide for the federal layer.
The 12 questions below cover the Florida-specific terrain — FDACS registration, CH-14 mechanics, audit thresholds, and the parallel state and federal single-audit frameworks. For the federal compliance baseline, see the grant compliance FAQ and the single audit FAQ.
Implementation realities and migration notes
Mid-sized nonprofits in this category typically inherit a tangle of restricted-fund histories: federal pass-throughs, state agency contracts, family-foundation grants, and partner funding stretching back many years. Migrating that history cleanly is not optional — auditors and program officers will ask questions that require a year-by-year reconstruction. Implementation timelines run six to ten weeks for organizations that scope the data inventory before signing. Cutting corners on migration to chase a fast launch usually surfaces gaps during the next single-audit cycle, and the cost of fixing those gaps after the fact is meaningfully higher than doing migration right at the start.
Plan accordingly, and require any vendor on the shortlist to demonstrate restricted-fund handling, grant tracking, and donor record migration on a representative sample of your actual historical data before you sign. Vendors that decline to demo on real data are filtering you out for a reason. The demo on your data is where the gaps surface — both the gaps in the vendor’s product and the gaps in your existing records that you will need to clean up regardless of which system you choose. Use that demo to set realistic expectations with the board and the audit committee about timeline and scope before contracts get signed.
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Approximately 95,000 active 501(c)(3) public charities are registered with the IRS in Florida as of recent BMF extracts.
Florida is one of a small number of states administering charitable solicitation through a consumer protection agency rather than the Attorney General.
Source: National Association of State Charity Officials
DEFINITION
FDACS
Florida Department of Agriculture and Consumer Services — administers the Solicitation of Contributions Act and Form CH-14 registration.
DEFINITION
Form CH-14
Florida Charitable Organization or Sponsor Registration Statement — used for both initial registration and annual renewal.
Florida Statutes §215.97 — state-level single audit framework for state financial assistance.
DEFINITION
DR-5
Florida Department of Revenue application for sales tax exemption certificate.
Q&A
Why does Florida regulate charitable solicitation through FDACS instead of the Attorney General?
Florida placed charitable solicitation oversight under the Department of Agriculture and Consumer Services historically because the agency administered consumer protection generally. Most states use the Attorney General; Florida's structure is a legacy of administrative organization, not substantive policy difference.
Q&A
Are religious organizations exempt from FDACS registration?
Bona fide religious organizations, churches, and certain religious-affiliated entities are exempt under Chapter 496. Religious-affiliated charitable activities operating under a separate 501(c)(3) generally must register.
Q&A
Does Florida require donor receipts to include specific disclosures?
Yes. Florida requires solicitations to include the FDACS registration number and a specific disclosure statement under §496.411. Failure to include required disclosures is itself a violation.
Frequently asked
Frequently Asked Questions
Who has to register with FDACS?
Any organization soliciting charitable contributions from Florida residents must register with the Florida Department of Agriculture and Consumer Services (FDACS) under the Solicitation of Contributions Act, Chapter 496, Florida Statutes. The registration is administered by the FDACS Division of Consumer Services. Both Florida-incorporated and out-of-state nonprofits soliciting in Florida must register — solicitation includes mail, online, and in-person fundraising directed at Florida residents. There are exemptions for certain religious organizations, educational institutions, and small organizations under specific revenue thresholds.
What is Form CH-14?
Form CH-14 is the Florida Charitable Organization or Sponsor Registration Statement — used for both initial registration and annual renewal with FDACS. The form collects organizational information, financial summary, fundraising activities, and (above thresholds) audited financial statements. CH-14 is filed online through FDACS's e-filing system.
When is my Florida CH-14 due?
Annual renewal is due one year from the date of initial registration approval — Florida runs registrations on a registration-anniversary cycle, not a fiscal-year cycle (this distinguishes Florida from most states). Track the anniversary date on your FDACS approval letter and calendar the renewal accordingly. FDACS sends renewal notices but does not relieve the organization of the obligation to renew on time even if a notice is not received.
When does Florida require an audited financial statement?
Florida thresholds under §496.407, Florida Statutes, attach financial statement requirements to total revenue: organizations with annual contributions of $1,000,000 or more must attach an audited financial statement; organizations with annual contributions of $500,000 or more but less than $1,000,000 must attach a CPA review; below $500,000, an organization-prepared financial statement is sufficient. Verify current thresholds on the FDACS site at fdacs.gov — Florida has updated these thresholds historically.
Is Florida a state where my nonprofit needs charitable solicitation registration to mail to Florida residents?
Yes. Florida applies the registration requirement to any solicitation directed at Florida residents, including direct mail, online appeals, and email campaigns targeted to Florida-residents lists. Out-of-state organizations conducting national mail or online campaigns that include Florida residents must register with FDACS before any Florida solicitation occurs. National multi-state registration services (URS / NASCO multi-state) include Florida in most state packages — confirm Florida is included in any service used.
What annual filings does my Florida nonprofit need with the Department of State?
Florida nonprofit corporations file an Annual Report with the Florida Department of State, Division of Corporations, between January 1 and May 1 each year. The Annual Report is administrative — registered agent, principal office, officers, directors — and a fee. It is separate from FDACS CH-14 charitable registration. Failing to file the DOS Annual Report by September results in administrative dissolution. This is one of the more aggressive administrative dissolution timelines in the U.S.
How does Florida interact with the federal single audit?
Florida pass-through dollars in many state-administered programs (DCF, DOH, DEO, AHCA) flow federal funds and trigger Uniform Guidance on the subrecipient. If your federal expenditures aggregate to $1,000,000 or more in a fiscal year, you must conduct a single audit under 2 CFR 200 Subpart F. State-only Florida contracts do not count toward the threshold; state administration of federal pass-through funds does. Florida also has its own state Single Audit Act (Florida Statutes §215.97) imposing similar audit requirements on state financial assistance — review the contract for which framework applies.
What is the Florida Single Audit Act?
Florida Statutes §215.97 establishes a state-level single audit requirement for state financial assistance, parallel in structure to federal Uniform Guidance but applying to state-only funds. Recipients expending state financial assistance above defined thresholds must conduct an audit under the state framework. Many Florida-funded nonprofits face both the federal Uniform Guidance audit and the Florida Single Audit, often performed concurrently by the same audit firm but documented separately.
What sales tax exemption does my Florida nonprofit have?
Florida nonprofits qualifying for federal 501(c)(3) status apply for Florida sales tax exemption using the DR-5 Application for Consumer's Certificate of Exemption with the Florida Department of Revenue. Approval grants the exemption certificate that vendors require for tax-free purchases. Sales tax exemption is not automatic with federal status — separate state application is required.
What records does FDACS expect me to maintain?
Florida law requires registered organizations to maintain financial records for at least 3 years documenting all contributions received, expenditures made, and fundraising activities conducted. Records must be available for FDACS examination. The state record retention period is shorter than the federal 2 CFR 200.334 retention period — plan retention to the longer of state, federal, and contract-specific requirements (typically 7 years).
What happens if my CH-14 is late?
Late filing of CH-14 results in registration lapse — the organization loses legal authority to solicit in Florida until the renewal is processed. FDACS imposes late fees, and continued non-compliance can result in cease-and-desist orders, civil penalties, and referral to the Florida Attorney General for enforcement under the Solicitation of Contributions Act. Foundations doing due diligence in Florida frequently check FDACS status before approving grants.
How do I withdraw a Florida charitable registration?
To withdraw, file a final CH-14 indicating final filing, submit a written request for withdrawal to FDACS, and resolve any outstanding fees or filings. Florida nonprofits dissolving the corporate entity must also file Articles of Dissolution with the Florida Department of State after completing wind-up procedures under Chapter 617, Florida Statutes.
