Fla. Stat. 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 able to account for the funds. When expenditures are not properly documented and disclosed by records, there exists a rebuttable presumption that the charitable organization, sponsor, professional fundraising consultant, or professional solicitor did not properly expend such funds. Noncharitable funds include any funds that are not used or intended to be used for the operation of the charity or for charitable purposes.

(2)

Each charitable organization, sponsor, professional fundraising consultant, and professional solicitor must keep for a period of at least 3 years true and accurate records as to its activities in this state which are covered by ss. 496.401-496.424. The records must be made available, without subpoena, to the department for inspection and must be furnished no later than 10 working days after requested.

Source: Section 496.418 — Recordkeeping and accounting, https://www.­flsenate.­gov/Laws/Statutes/2024/0496.­418 (accessed Aug. 7, 2025).

496.401
Short title 496.402
Legislative intent 496.403
Application 496.404
Definitions 496.405
Registration statements by charitable organizations and sponsors 496.406
Exemption from registration 496.407
Financial statement 496.409
Registration and duties of professional fundraising consultant 496.410
Registration and duties of professional solicitors 496.411
Disclosure requirements and duties of charitable organizations and sponsors 496.412
Disclosure requirements and duties of professional solicitors 496.413
Contributions solicited for or accepted on behalf of a named individual 496.414
Duties of commercial co-venturers 496.415
Prohibited acts 496.416
Violation as deceptive or unfair trade practice 496.417
Criminal penalties 496.418
Recordkeeping and accounting 496.419
Powers of the department 496.420
Civil remedies and enforcement 496.421
More stringent local provisions not preempted by ss 496.422
Duties of the Department of State 496.423
Public information 496.424
Rulemaking authority 496.425
Solicitation of funds within public transportation facilities 496.426
Registration and solicitation requirements 496.430
Disqualification from certain tax exemptions 496.4055
Charitable organization or sponsor board duties 496.4071
Supplemental financial disclosure 496.4072
Financial statements for specific disaster relief solicitations 496.4101
Licensure of professional solicitors and certain employees thereof 496.4121
Collection receptacles used for donations 496.4191
Additional penalty 496.4255
Public airport not required to grant permit or access

Current through Fall 2025

§ 496.418. Recordkeeping & accounting's source at flsenate​.gov