496.430 – Disqualification From Certain Tax Exemptions.
496.430 Disqualification from certain tax exemptions.— (1) In addition to the penalties provided for in s. 496.419(5), the department may issue an order to disqualify a charitable organization or sponsor from receiving any sales tax exemption certificate issued by the Department of Revenue if the department finds a violation of s. 496.419(4). (2) A charitable organization or sponsor […]
496.414 – Duties of Commercial Co-Venturers.
496.414 Duties of commercial co-venturers.— (1) Prior to the commencement of any charitable or sponsor sales promotion in this state conducted by a commercial co-venturer on behalf of a charitable organization or sponsor, the commercial co-venturer must obtain the written consent of the charitable organization or sponsor whose name will be used during the charitable or sponsor […]
496.415 – Prohibited Acts.
496.415 Prohibited acts.—It is unlawful for any person in connection with the planning, conduct, or execution of any solicitation or charitable or sponsor sales promotion to: (1) Operate in violation of, or fail to comply with, the requirements of ss. 496.401-496.424. (2) Submit false, misleading, or inaccurate information in a document that is filed with the department, provided […]
496.416 – Violation as Deceptive or Unfair Trade Practice.
496.416 Violation as deceptive or unfair trade practice.—Any person who commits an act or practice that violates any provision of ss. 496.401-496.424 commits an unfair or deceptive act or practice or unfair method of competition in violation of chapter 501, part II, and is subject to the penalties and remedies provided for such violation. History.—ss. 15, […]
496.417 – Criminal Penalties.
496.417 Criminal penalties.—Except as otherwise provided in ss. 496.401-496.424, and in addition to any administrative or civil penalties, any person who willfully and knowingly violates ss. 496.401-496.424 commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084. For a second or subsequent conviction, such violation constitutes a felony […]
496.418 – Recordkeeping and Accounting.
496.418 Recordkeeping and accounting.— (1) Each charitable organization, sponsor, professional fundraising consultant, and professional solicitor that collects or takes control or possession of contributions made for a charitable purpose must keep records to permit accurate reporting and auditing as required by law, must not commingle contributions with noncharitable funds as specified in s. 496.415(19), and must be […]
496.406 – Exemption From Registration.
496.406 Exemption from registration.— (1) The following charitable organizations and sponsors are exempt from the requirements of s. 496.405: (a) A person who is soliciting for a named individual, provided that all the contributions collected without any deductions whatsoever are turned over to the beneficiary for her or his use and provided that the person has complied with […]
496.407 – Financial Statement.
496.407 Financial statement.— (1) A charitable organization or sponsor that is required to initially register or annually renew registration must file an annual financial statement for the immediately preceding fiscal year on a form prescribed by the department. (a) The statement must include the following: 1. A balance sheet. 2. A statement of support, revenue and expenses, and any change […]
496.4071 – Supplemental Financial Disclosure.
496.4071 Supplemental financial disclosure.— (1) If, for the immediately preceding fiscal year, a charitable organization or sponsor had more than $1 million in total revenue and spent less than 25 percent of the organization or sponsor’s total annual functional expenses on program service costs, in addition to any financial statement required under s. 496.407, the charitable organization […]
496.4072 – Financial Statements for Specific Disaster Relief Solicitations.
496.4072 Financial statements for specific disaster relief solicitations.— (1) A charitable organization or sponsor that solicits contributions in this state for a charitable purpose related to a specific disaster or crisis and receives at least $50,000 in contributions in response to such solicitation shall file quarterly disaster relief financial statements with the department on a form prescribed […]