501(c)(3) Charitable Organizations
Organizations determined by the Internal Revenue Service (IRS) to be
currently exempt from federal income tax under Internal Revenue Code
(IRC) Section 501(c)(3).
Your organization’s federal tax-exempt status will be verified using
the FEIN provided and the IRS
Exempt Organizations Select Check, a publication of
organizations exempt from federal income tax under IRC Section
501(c)(3).
Purchases and leases of items or services by, and rentals or leases of
living or sleeping accommodations to, a nonprofit organization used in
carrying out the organization’s customary nonprofit activities are
exempt.
Community Cemeteries
Nonprofit corporations determined by the IRS to be currently exempt
from federal income tax under IRC Section 501(c)(13) that operate a
cemetery donated by deed to the community.
Purchases and leases of items or services by a qualified nonprofit
corporation used in maintaining the donated cemetery are exempt.
Credit Unions
State-chartered and federally chartered credit unions. The National
Credit Union Administration charters credit unions.
Purchases and leases by a credit union are exempt.
Fair Associations
Nonprofit fair associations incorporated and permitted by the Florida
Department of Agriculture and Consumer Services as provided in chapter
616, Florida Statutes (F.S.).
The following are exempt:
-
The sale, use, lease, rental, or grant of license to use items or
services made directly to or by a qualified fair
association;
-
Rentals and subleases of items between the owner of the central
amusement attraction and a concessionaire, vendor, exhibitor, or
licensee for the furnishing of amusement rides;
-
Charges by a qualified fair association or its agents for parking,
admissions, or for temporary parking of vehicles used for sleeping
quarters;
-
Charges for rentals by the owner of the central amusement attraction
and the owner of an amusement ride for furnishing amusement rides at
a public fair or exposition; and
-
Other transactions incurred directly by the fair association in the
financing, construction, and operation of a fair, exposition, or
other event or facility authorized by section 616.08, F.S.
Florida Retired Educators Association
The Florida Retired Educators Association and its units (chapters).
Purchases of office supplies, equipment, and publications made by the
association or by its units (chapters) are exempt.
Library Cooperatives
Library cooperatives that hold a letter or certificate issued under s.
257.41(2), F.S., by the Division of Library and Information Services
of the Florida Department of State.
Purchases and leases of items or services by, and rentals or leases of
living or sleeping accommodations to, a certified
library cooperative are exempt.
Nonprofit Cooperative Hospital Laundries
A Florida nonprofit corporation treated as a cooperative under IRC
Subchapter T for federal income tax purposes, whose sole purpose is to
offer laundry supplies and services to their members who are
recognized by the IRS as 501(c)(3) nonprofit organizations.
Purchases and leases of items or services by, and rentals or leases of
living or sleeping accommodations to, a nonprofit
cooperative hospital laundry are exempt.
Nonprofit Water Systems
Nonprofit corporations recognized by the IRS as a 501(c)(4) or
501(c)(12) organization, whose sole purpose is to construct, maintain,
or operate a water system in Florida.
Purchases and leases of items or services by, and rentals or leases of
living or sleeping accommodations to, a nonprofit
water system are exempt.
Organizations Benefiting Minors
A Florida nonprofit corporation whose primary purpose is to provide
activities contributing to the development of good character or good
sportsmanship, or to the educational or cultural development of
minors. Only the level of the organization that has a salaried
executive officer or an elected non-salaried executive officer
qualifies.
The following are exempt:
-
Purchases and leases of items or services by, and rentals or leases
of living or sleeping accommodations to, an
organization benefiting minors.
-
Sales of donated property (any property transferred to the
organization for less than 50 percent of its fair market value) by
an organization benefiting minors.
Parent-Teacher Organizations and Parent-Teacher Associations
Any parent-teacher organization (PTO) or parent-teacher association
(PTA) associated with a K through 12 school whose purpose is to raise
funds for the school.
For more information, see the Department's
Sales Tax Information for School Associations and Organizations
webpage.
Religious Institutions with Established Physical Place for Worship
Any church, synagogue or other religious institution with an
established physical place for worship at which nonprofit religious
services and activities are regularly conducted and carried out.
The following are exempt:
-
Purchases and leases of items or services directly by, and rentals
or leases of living or sleeping accommodations directly to, a
qualified religious institution used in carrying out its customary
nonprofit religious activities.
-
Sales and leases of items of tangible personal property by a
qualified religious institution.
Religious Institutions as Providers of Free Transportation
Any nonprofit corporation whose sole purpose is to provide free
transportation services to church members, their families, and other
church attendees.
Purchases and leases of items or services directly by, and rentals or
leases of living or sleeping accommodations directly to, a qualified
provider of transportation services used in carrying out its free
transportation services to church members, their families, and other
church attendees are exempt.
Religious Institutions as Governing or Administrative Offices
Any nonprofit state, nonprofit district, or other nonprofit governing
or administrative office that functions to assist or regulate the
customary activities of religious institutions.
Purchases and leases of items or services directly by, and rentals or
leases of living or sleeping accommodations directly to, a qualified
nonprofit governing or administrative office used in carrying out its
customary nonprofit religious activities are exempt.
Schools, Colleges, and Universities
Any state tax-supported school, college, or university.
Purchases and leases of items or services by, and rentals or leases of
living or sleeping accommodations to, a qualified school, college, or
university are exempt.
For more information on K through 12 schools, see the Department's
Sales Tax Information for School Associations and Organizations
webpage.
Veterans’ Organizations
Any nationally chartered or recognized veterans’ organization and its
auxiliaries that holds a current exemption from federal income tax
under IRC Section 501(c)(4) or 501(c)(19).
The following are exempt:
-
Purchases and leases of items or services by, and rentals or leases
of living or sleeping accommodations to, a qualified veterans'
organization and its auxiliaries used in carrying out a veterans’
organization's customary activities.
-
Sales of food or drink by qualified veterans’ organizations in
connection with customary veterans’ organization’s activities to
members of qualified veterans’ organizations.
Volunteer Fire Departments
Any Florida nonprofit corporation that is a volunteer fire department.
Purchases of firefighting and rescue service equipment and supplies by
the volunteer fire department are exempt.
The United States government, or any of its federal agencies, is not
required to obtain a Florida
Consumer’s Certificate of Exemption; however, many federal
agencies obtain the certificate to present to Florida retail dealers
to document their tax-exempt status.
Sales tax exemption certificates expire after five years. The
Department reviews each exemption certificate sixty (60) days before
the current certificate expires.
For those nonprofit organizations located in Florida, the Department
uses available public information to determine whether an organization
continues to qualify for a sales tax exemption certificate. If an
organization continues to meet the statutory exemption criteria, a new
exemption certificate is issued. If additional information is needed,
a letter requesting documentation is mailed to the organization.
For those nonprofit organizations located outside Florida, the
Department mails a letter requesting whether the organization or
entity wishes to have their certificate renewed. The letter also
provides a list of documentation needed for the Department to renew
the exemption certificate.
If the nonprofit organization fails to respond to the written requests
for information or documentation, or the Department is unable to
confirm that the organization continues to qualify for an exemption, a
written notice denying the renewal of the exemption certificate is
mailed to the organization.
With a few exceptions, when a nonprofit organization sells taxable
items or services, or leases or rents transient rental property to
others in Florida, the organization must register with the Department
to collect, report, and remit sales tax.
Churches, synagogues, and other religious institutions with an
established physical place for worship at which nonprofit religious
services and activities are regularly conducted and carried out may
sell, lease, or rent items of tangible personal property tax exempt.
This exemption does not apply when religious institutions lease or
rent living or sleeping accommodations to others. To qualify, the
religious institution must hold a Florida
Consumer’s Certificate of Exemption
as a religious institution with an established physical place for
worship. Such religious institutions are only required to register
with the Department to collect, report, and remit sales tax due on the
lease or rental of living or sleeping accommodations.
Nonprofit corporations whose primary purpose is to provide activities
contributing to the development of good character or good
sportsmanship, or the educational or cultural development of minors,
may sell donated property tax exempt. To qualify, the nonprofit
corporation must hold a Florida
Consumer’s Certificate of Exemption
as an organization benefiting minors.
For more information on sales by K through 12 schools, see the
Department's
Sales Tax Information for School Associations and Organizations
webpage.
You must register with the Department to collect, report, and remit
sales tax if your nonprofit organization sells taxable items or
services, or leases or rents commercial real property or transient
rental property to others in Florida. You can register using the
online registration
system or submit a paper
Florida Business Tax Application
(Form DR-1
).
Once registered, you will be sent a
Certificate of Registration
(Form DR-11), a
Florida Annual Resale Certificate for Sales Tax
(Form DR-13), and tax return forms. The
Certificate of Registration
must be displayed in a visible place at the business. You may provide
a copy of your
Annual Resale Certificate for Sales Tax
to the seller when you purchase items your organization will sell.
