1.
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: $60 |
| |
| Note: |
For information on name restrictions for Louisiana nonprofit |
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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.
2. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
| Internal Revenue Service |
| P.O. Box 192 |
| Covington, KY 41012-019 |
| |
| 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) |
3. 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: $0 |
b.
Per Revised Statute 47:608, nonprofit organizations are exempt from Franchise Taxes.
4. 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: $0 |
5. To 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: $25 |
| |
| Note: |
Some religious organizations, educational institutions and |
| |
voluntary health organizations are exempt from this filing. Contact the Attorney General's office for details. |
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