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Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Louisiana Registration and Compliance

Welcome to the registration and compliance page for Louisiana nonprofit organizations. Below you will find information on initial filings required to form a new 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. To navigate to one of these sections, click on the appropriate link on the left of this page.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

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.

2. To Obtain 501(c) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) electronically at Pay.gov. Form 1024 (for other 501(c) organizations) should be submitted by mail to:

Note new address: 

Internal Revenue Service
TE/GE Stop 31A Team 105
P.O. Box 12192
Covington, KY 41012-0192

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $600 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $600

Notes: As of January 31, 2020, the IRS requires that Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, be completed and submitted online through Pay.gov. Applicants must have a Pay.gov account and payment of the user fee must be made electronically. There is a 90-day grace period during which the IRS will continue to accept paper versions of Form 1023. Learn more about IRS Form 1023.

Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.

b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)

Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024-A.
For more information about this filing, refer to the IRS website.

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.

2. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS' Modernized e-file Providers list.

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.

Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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Registration & Compliance Services

Hurwit & Associates offers comprehensive compliance and reporting services to nonprofit organizations and charitable fundraisers. We help clients remain in good standing with state corporate, tax, charities and employment offices throughout the U.S.

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