FL S1426

Creates section 617.221, F.S., defining "membership association" as a not-for-profit corporation whose board majority consists of constitutional officers operating public entities receiving state appropriations through formulaic allocations in the General Appropriations Act

Requires membership associations to file annual reports by January 1 with the Senate President and House Speaker, including officer information, dues amounts, financial statements, bylaws, assets/liabilities, and compensation details for employees receiving over $10,000

Mandates disclosure of lobbying disbursements at federal, state, and local levels, as well as litigation expenses listed by case citation

Prohibits membership associations from using public funds for litigation against the state

Requires dues paid with public funds to be assessed per elected or appointed official, with dues for officials who decline membership not paid to the association

Subjects membership associations to annual audits by the Auditor General and makes all association records public under Chapter 119