INITIAL FILING REQUIREMENTS TO BECOME LOUSIANA NONPROFIT

  1. HOW TO INCORPORATE IN LOUISIANA STATE:
    • File the Articles of Incorporation.
      1. Send it to: Commercial Division P.O. Box 94125 Baton Rouge, LA 70804-9125
      2. This form can also be filed online
      3. The filing fee is $75
    • File a copy of the Certificate of Incorporation and either a certified copy of Articles of Incorporation or an original signed copy of mortgages in the organization’s parish (it must be filed within 30 days after filing of the Articles of Incorporation).
      1. For more information, go to the website: sos.louisiana.gov Or call: (225) 925-4704
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    • Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    • For further information go to: www.irs.gov/charities or call (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN LOUISIANA INCOME AND FRANCHISE TAX EXEMPTIONS:
    • File a copy of the Form 501(c) (3) Determination Letter
      1. Send it to: Louisiana Department of Revenue P.O. Box 201 Baton Rouge, LA 70821
      2. There is no filing fee
      3. For more information, go to the website: rev.state.la.us or call: (225) 219-7462
    • File Form R-4310 to determine eligibility for exemption (some organizations are exempt from Franchise Taxes).
      1. Send it to: Louisiana Department of Revenue Office Audit Division Attn: ICFT Unit P.O. Box 66362 Baton Rouge, LA 70896-6362
      2. For more information, call: (225) 219-2267
  4. HOW TO OBTAIN LOUISIANA STATE’S SALES TAX EXEMPTION:
    • Generally, nonprofit organizations in Louisiana are not exempt from sales tax on purchases made within the State. There are exceptions though. If your organization is eligible for the exemption:
      1. File Application for Exemption from Collection of Louisiana Sales Taxes Form R-1048
      2. Send it to: Louisiana Department of Revenue Special Programs Division 617 North Third, P.O. Box 4998 Baton Rouge, LA 70821-4998
      3. There is no filing fee
      4. For more information, go to the website: rev.state.la.us or call: (225) 219-7462
  5. HOW TO REGISTER WITH THE LOUISIANA STATE’S ATTORNEY GENERAL:
    • File Unified Registration Statement Form, together with:
      1. A copy of the Articles of Incorporation, Bylaws and the organization’s IRS Form 990.
    •  Send them to: Office of the Attorney General Public Protection Division 1885 N. 3rd Street. 4th Fl. Baton Rouge, LA 70802
    • The filing fee is $25
    • Some voluntary health organizations, educational institutes, and religious organizations are exempt from this filing. For details call the Attorney General’s Office: (225) 326-6400
    • For more information, go to the website: ag.state.la.us

ANNUAL FILING REQUIREMENTS TO MAINTAIN LOUSIANA NONPROFIT

  1. LOUISIANA STATE’S SECRETARY OF STATE:
    • File Annual Report Form
      1. Note that the due date is on or before the anniversary date of the date of incorporation.
    •  Send it to: Commercial Division P.O. Box 94125 Baton Rouge, LA 70804-9125
    • This form can also be filed online: sos.louisiana.gov
    • The filing fee is $5 (there is no filing fee for churches)
    • For more information, call: (225) 925-4704
  2. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    •  Send it to: Internal Revenue Service1160W 12th Street Ogden, UT 842201
    • There is no filing fee.
    • For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    • For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    • For Private Foundations: You are required to submit the Form 990-PF.
  3. LOUISIANA STATE’S ATTORNEY GENERAL:
    • File Unified Registration Statement Form (must be filed only if there are changes to the original application or if the organization utilizes a professional solicitor to fundraise)
      1. Note that the due date is October 1st.
    •  File copies of Form 990, contacts with fundraisers, and a list of other states where the organization is registered.
      1. Send it to: Office of the Attorney General Public Protection Section 1885 N. 3rd Street, 4th Fl. Baton Rouge, LA 70804-9005
      2. The filing fee is $25
      3. For more information, go to the website: ag.state.la.us or call: (225) 326-6463