State filing requirements for 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 members.
Business entity search
 
https://coraweb.sos.la.gov/CommercialSearch/CommercialSearch.aspx
Form (e-file)
 
Link: https://geauxbiz.sos.la.gov
Additional info
 
Fee: $80
Processing: 1 week (estimate)
Signatures: No special requirements at this time
Corporate annual report

Notes
 
Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.
Business entity search
 
https://coraweb.sos.la.gov/CommercialSearch/CommercialSearch.aspx
Form (e-file)
 
Link: https://sso.sos.la.gov/CreateAccount/signOn.aspx
Due: Annually on incorporation anniversary date
Fee: $15.00 e-file (preferred)
$10.00 paper form
Charity registration

Filing exemption available!
 
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
Initial form
 
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:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • Bylaws
  • A list of all persons and banks listed in part 15 of the form
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
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:

  • Your most recent 990 series return
  • Thoroughly check form instructions for any additional required documents
Income/franchise tax exemption

Notes
 
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
Initial form
 
Link: n/a
Due: n/a
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • A cover letter requesting exemption from the state
  • Thoroughly check form instructions for any additional required documents
Sales tax exemption

Not required for Louisiana.
More: http://revenue.louisiana.gov/FAQ/QuestionsAndAnswers/8
Notes
 
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.
Raffles (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.
Filing exemption available!
 
Rule: Raffle receipts of less than $0.00
501(c)(3) status
Filing information
 
Link: http://www.ocg.louisiana.gov/
Due: Before event (unless exempt from filing)
Fee: None, to the best of our knowledge
renosi
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