HomeFREE FilingPricingTax ProfessionalsZeroneVault
Sign InSign Up
 
Exempt Organizations FormsExempt Org.
Forms

Louisiana State Filing Requirements

Non-profits in Louisiana must comply with specific state filing requirements to maintain their legal status and tax exemptions.

Get Started Now

Required Non-profit Forms

Here are some of the key forms required for non-profits in Louisiana, along with links to where you can find them:

Louisiana State and Federal Forms

State Filing Requirements for Non-Profits

Non-profit organizations in Louisiana are subject to both federal and state filing requirements.

Establishing and maintaining a non-profit organization in Louisiana involves several key state-level filing requirements.

The primary steps include:

  1. Articles of Incorporation
    The first step is to legally form your non-profit by filing incorporation documents with the Louisiana Secretary of State. This creates the legal entity of your organization.
  2. Charitable Solicitation Registration (If Fundraising)
    If your non-profit intends to solicit charitable contributions from the public in Louisiana, you will likely need to register with the Louisiana Secretary of State.
  3. Annual Reporting
    Once established, non-profits are typically required to file annual reports with the Louisiana Secretary of State to maintain their good standing.
  4. Federal Tax Exemption
    After incorporating at the state level, organizations typically apply for federal tax-exempt status with the IRS (Form 1023 or 1023-EZ).
  5. State Tax Exemption
    Organizations must apply separately for Louisiana state tax exemptions after receiving federal exemption.
State Filing Requirements for Non-Profits

Filing Deadlines for Non-Profit Forms

Staying on top of filing deadlines is crucial to avoid penalties and maintain your organization's good standing.

Here are the key deadlines to be aware of

Secretary of State Deadlines
Articles of Incorporation (Non-Profit)This is a one-time filing that must be submitted when you initially form your non-profit organization.
Annual ReportDue by the anniversary date of incorporation each year
Attorney General Filings
Initial Charitable Organization RegistrationBefore soliciting contributions in Louisiana
Annual Financial ReportDue within 6 months after the close of the organization's fiscal year
Federal Deadlines
Form 990 SeriesDue on the 15th day of the 5th month after the organization's accounting period ends
Example: For calendar year organizations, Form 990 is due by May 15
E-file State Filing

Registration & Annual Filing (Non-Profits)

To operate legally as a non-profit in Louisiana, the registration process involves several steps:

Initial Registration

1. Incorporation

The initial registration process for a non-profit in Louisiana involves filing the Articles of Incorporation (filing fee $75) with the Louisiana Secretary of State. This officially creates your non-profit corporation.

2. Charitable Organization Registration (if applicable)

If you intend to solicit charitable donations, you will also need to register as a charitable organization with the Secretary of State before you begin fundraising.

3. Obtain an Employer Identification Number (EIN)

Apply for an EIN from the IRS, even if you don't plan to have employees. This is required for many state and federal filings. Apply online through the IRS website.

4. State Tax Exemption

If your organization is eligible, apply for sales tax exemption with the Louisiana Department of Revenue.

5. Federal Tax Exemption (IRS)

File Form 1023 or Form 1023-EZ with the IRS.

After receiving exemption, you must file Form 990 annually (or Form 990-N if your gross receipts are typically $50,000 or less). Failure to file for 3 consecutive years will automatically revoke your 501(c)(3) status.

Annual Filing Requirements

Maintaining good standing requires ongoing compliance through annual filings.

1. Annual Report Filing

The primary annual filing requirement is the Annual Report for Domestic Nonprofit Corporation with the Louisiana Secretary of State. This report typically updates the organization's contact information, board members, and registered agent.

2. Charitable Solicitation Renewal

If your organization is registered to solicit charitable contributions, you will likely need to renew this registration annually with the Secretary of State.

3. Federal Form 990 Series

File the appropriate 990 form with the IRS. The specific form depends on your organization's gross receipts and assets.

Why Choose TaxZerone?

TaxZerone is the trusted choice for employers seeking precise, efficient,
and compliant filing of tax and information returns.

Get started with TaxZerone

Frequently Asked Questions

1. How often must a non-profit organization file an annual report in Louisiana?

Non-profit organizations must file an annual report with the Louisiana Secretary of State once per year on the anniversary month of incorporation.

2. Can a non-profit organization in Louisiana be exempt from sales tax?

Nonprofit organizations are subject to collecting and remitting sales tax to the Louisiana Department of Revenue (LDR) unless they have applied for and received an annual LDR-approved exemption Form R-1048 before the event date.

3. Do I need to register to solicit donations in Louisiana?

Yes, if your non-profit intends to solicit charitable contributions from the public in Louisiana, you generally need to register with the Louisiana Secretary of State before you begin fundraising.

4. Is applying for federal tax exemption with the IRS the same as applying for state tax exemption in Louisiana?

No, these are separate processes. You need to apply to the IRS for federal tax exemption and separately to the Louisiana Department of Revenue for state tax exemption.

5. What is the difference between state incorporation and federal tax exemption?

Yes, organizations based in other states that solicit donations in Louisiana typically need to register with the Attorney General's Office. This is often referred to as"foreign qualification."