Nonprofit Law Resource Library
State-By-State Initial Compliance - Louisiana
Initial Filings for Louisiana Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
Also, for Hurricane Katrina Recovery Information, refer to the Louisiana Secretary of State's website.
To Incorporate in Louisiana
a. Submit Articles of Incorporation to:
Commercial Division
PO Box 94125
Baton Rouge, LA 70804-9125 Information: (225) 925-4704
Fax: (225) 925-4726
Web Site: www.sos.louisiana.gov/
Filing Fee: $60Note: For information on name restrictions for Louisiana nonprofit organizations, refer to the Secretary of State's Document Compliance Checklist. b. Within 30 days after filing the Articles of Incorporation, the organization must file a copy of the Certificate of Incorporation and either a certified copy of the Articles of Incorporation or an original signed copy to the recorder of mortgages in the organization's parish.
To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.To Obtain Louisiana Income and Franchise Tax Exemptions
a. To obtain Income Tax exemption, submit a copy of the organization's 501(c)(3) Determination Letter from the IRS to:
Louisiana Department of Revenue
PO Box 201
Baton Rouge, LA 70821 Information: (225) 219-0067
Web Site: www.rev.state.la.us/
Filing Fee: $0b. Per Revised Statute 47:608, nonprofit organizations are exempt from Franchise Taxes.
To Obtain Louisiana Sales Tax Exemption
In general, nonprofit organizations are not exempt from sales tax on purchases made in Louisiana. Exemptions from sales tax on sales of goods by nonprofits at certain fund raising events are available by submitting form R-1048, Application for Exemption from Collection of Louisiana Sales Taxes, to:
Louisiana Department of Revenue
Taxpayer Services Division
617 North Third, PO Box 201
Baton Rouge, LA 70821-0201 Information: (225) 219-7356
Web Site: www.rev.state.la.us/
Filing Fee: $0To Register with the Louisiana Attorney General
Before soliciting funds in Louisiana, submit the Unified Registration Statement, with a copy of the Articles of Incorporation, Bylaws and the organization's IRS Form 990 to:
Office of the Attorney General
Consumer Protection Section
PO Box 94005
Baton Rouge, LA 70804-9005 Information: (225) 326-6465
Web Site: www.ag.state.la.us/
Filing Fee: $25Note: Some religious organizations, educational institutions and voluntary health organizations are exempt from this filing. Contact the Attorney General's office for details.
