Starting A Nonprofit Organization in Louisiana
Welcome to the registration and compliance page for Louisiana nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in Louisiana, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Louisiana.
Starting a Nonprofit Organization in Louisiana: Initial Filings
1. To Incorporate in Louisiana
a. Submit the Articles of Incorporation to:
Commercial Division
PO Box 94125
Baton Rouge, LA 70804-9125
Information: (225) 925-4704
Web Site: https://www.sos.la.gov/Pages/default.aspx
Filing Fee: $75
Note: The Articles of Incorporation may also be filed online.
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.
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) 219-7462
Web Site: www.rev.state.la.us/
Filing Fee: $0
b. Per Revised Statute 47:608, some nonprofit organizations are exempt from Franchise Taxes. To determine eligibility for exemption, submit Form R-4310 to:
Louisiana Department of Revenue
Office Audit Division
Attn: ICFT Unit
PO Box 66362
Baton Rouge, LA 70896-6362
Information: (225) 219-2267
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
Special Programs Division
617 North Third, PO Box 4998
Baton Rouge, LA 70821-4998
Information: (225) 219-7462
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
Public Protection Division
1885 N. 3rd Street, 4th Floor
Baton Rouge, LA 70802
Information: (225) 326-6414
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.
Annual Filings for Louisiana Nonprofit Organizations
1. Louisiana Secretary of State
Form: Annual Report
Due Date: On or before the anniversary date of the date of incorporation
Commercial Division
PO Box 94125
Baton Rouge, LA 70804-9125
Information: (225) 925-4704
Fax: (225) 932-5312
Web Site:https://www.sos.la.gov/Pages/default.aspx
Filing Fee: $5 ($0 for churches)
Note: This filing may be completed online at the website above.
3. Louisiana Attorney General
Form: Unified Registration Statement (if any changes to original application)
Due Date: October 1st
Office of the Attorney General
Public Protection Section
1885 N. 3rd Street, 4th Floor
Baton Rouge, LA 70804-9005
Information: (225) 326-6463
Web Site: www.ag.state.la.us
Filing Fee: $25
Note: This filing is only required if the organization utilizes a professional solicitor to fundraise.
Include copies of any contracts with fundraisers and a list of other states where the organization is registered.
Louisiana Employment Filings
If the organization will have employees, the following filings are required:
1. To Register with the Louisiana Department of Revenue
Establish a Louisiana revenue account number by completing Form R-16019 online.
Louisiana Department of Revenue
P.O. Box 201
Baton Rouge, LA 70821-0201
Information: (225) 219-7318
Web Site: http://revenue.louisiana.gov/sections/business/default.aspx
Note: Form R-16019 may also be filled out manually and filed at the address above.
2. To Register with the Louisiana Workforce Commission
Establish an unemployment tax employer account number online.
Louisiana Workforce Commission
1001 N. 23rd Street
Baton Rouge, LA 70802
Information: 866-783-5567
Web Site: http://www.laworks.net/default.asp
Note: For more information, refer to the Workforce Commission's website.
Click here for Louisiana state statute information.