SUMMARY of Taxes and Other Reporting
Chapters are individually responsible for complying with all local, state, and federal laws and regulations. Here is a short list of what your Chapter must do to comply.
- Pay sales tax (all Chapters) either quarterly or twice a year.
- For 501(c)(3) tax exempt organizations, either independent, or GEL — Annual filing with the IRS. If you had less than $25,000, e-file postcard 990-N – filing for small tax-exempt organizations. If you had over $25,000 in revenue, Form 990-EZ, Short Return of Organization Exempt from Income Tax.
- Annual Report to Florida Division of Corporations (Incorporated Chapters)
- Register with the Florida Department of Agriculture and Consumer Services/Division of Consumer Services and file annual updates.
Save these Organizational Documents
- Copy of the Your Chapter’s IRS determination letter; or if under GEL, IRS determination letter and cumulative list of subordinate chapters.
- Fictitious name registry OR Articles of Incorporation
- EIN Assignment and Confirmation from IRS
Keeping the Society Informed
Chapters should update their officer and board member information with FNPS Administrative Services - firstname.lastname@example.org. It is very important that any changes are noted and communicated to the Society. Following elections, information should be updated as soon as new officers begin their terms.
When a Chapter revises their bylaws, a copy of the new bylaws needs to be emailed to email@example.com.
Field Trip Waivers
FNPS insurance requires that all attendees at chapter field trips and similar outdoor activities - yard visits, workdays, tours at botanical gardens, etc. - sign a form indicating that they understand the nature of the trip/activity and waive liability associated with their participation. This is for everyone's financial protection.
Water-based trips are NOT covered by FNPS insurance. If you plan water-based trips, please work with a vendor who provides insurance.
The signed forms must be returned to FNPS Administrative Services as digital copies (preferred) or the paper forms. To return a digital copy, after the event, scan or take a picture of the form (all pages/sides) and upload to the Council Google Drive (accessed through the Data Distribution portal or by direct link: https://drive.google.com/drive/folders/1LcZ44EUoxPyPjgpoAVBqzKoEEbbGVkca
The forms are kept for four years + one day, as per the lawyers.
Volunteer Hours Reporting
As a volunteer-based nonprofit organization, a record of reported volunteer hours is important to FNPS to use as qualifications and matching funds for grants, to maintain standing with organizations advising donors and grant providers, to substantiate IRS nonprofit status, to demonstrate reach and impact achieving the mission, and for volunteer recognition and strategic planning input.
It is a requirement of Chapter support for FNPS to report volunteer hours through the FNPS Data Distribution Portal Login (Chapter User Name and Password required) at https://fnpsmembers.org. The Chapter Resources menu includes Volunteer Hour Tracking (to report hours) and resources in the Volunteer Hours Reporting folder on the Council Google Drive.