Louisiana
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
While incorporation is not explicitly required, we strongly
recommend that your organization incorporate to protect your volunteers
from personal liability. Sample articles of incorporation
are available to our clients.
| https://coraweb.sos.la.gov/CommercialSearch/CommercialSearch.aspx |
| Link: | https://geauxbiz.sos.la.gov |
| Fee: | $80 |
| Processing: | 1 week (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
Notes
Business entity search
Form (e-file)
| Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
| https://coraweb.sos.la.gov/CommercialSearch/CommercialSearch.aspx |
| Link: | https://coraweb.sos.la.gov/AnnualReport/PostcardLookup.aspx |
| Due: | Annually on incorporation anniversary date |
| Fee: |
$15.00 e-file (preferred) $10.00 paper form |
Charity registration
Filing exemption available!
Initial form
Renewal form
| Rule: | If your organization does not use a professional (paid) fundraiser, you are exempt from filing. |
| Link: |
Charitable Exemption Checklist
(for organizations WITH professional fundraisers only) http://www.ag.state.la.us/Shared/ViewDoc.aspx?Type=3&Doc=522 |
| Due: | Prior to soliciting funds |
| Fee: | None, to the best of our knowledge |
| Link: |
Form URS 4.02 http://www.multistatefiling.org/urs_webv402.pdf |
| Due: | Prior to soliciting funds (unless exempt from filing) |
| Fee: | $25.00 |
Required attachments:
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| Link: |
Form URS 4.02 http://www.multistatefiling.org/urs_webv402.pdf |
| Due: | Annually, by October 1 (unless exempt from filing) |
| Fee: | $25.00 |
Required attachments:
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Income/franchise tax exemption
Notes
Initial form
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It is recommended that organizations exempt from federal income tax also request exemption from the state. To file for Louisiana state income tax exemption, submit the documents outlined below along with a cover letter requesting exemption from state income tax. These documents should be mailed to: Louisiana Department of Revenue P.O. Box 91011 Baton Rouge, La 70821-9011 |
| Link: | n/a |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Required attachments:
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Sales tax exemption
Not required for Louisiana.
| More: | http://revenue.louisiana.gov/FAQ/QuestionsAndAnswers/8 |
| The designation of tax-exempt status by the IRS provides for an exemption only from income tax and in no way applies to sales tax. Non-profit organizations are not generally exempt from sales tax on purchases in Louisiana. The tax exemption applies to income tax for the corporation. |
Tax department
Not required for Louisiana.
Raffle (games of chance)
Filings related to raffles and other games of chance are not included
in our covered services.
We may be able to assist you for an additional service fee.
Reach out to your state representative for more information.
| Rule: |
Raffle receipts of less than $0.00
501(c)(3) status |
| Link: | http://www.ocg.louisiana.gov/ |
| Due: | Before event (unless exempt from filing) |
| Fee: | None, to the best of our knowledge |