Non-profits in Louisiana must comply with specific state filing requirements to maintain their legal status and tax exemptions.
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 |
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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:
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 | |
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Articles of Incorporation (Non-Profit) | This is a one-time filing that must be submitted when you initially form your non-profit organization. |
Annual Report | Due by the anniversary date of incorporation each year |
Attorney General Filings | |
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Initial Charitable Organization Registration | Before soliciting contributions in Louisiana |
Annual Financial Report | Due within 6 months after the close of the organization's fiscal year |
Federal Deadlines | |
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Form 990 Series | Due 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 |
To operate legally as a non-profit in Louisiana, the registration process involves several steps:
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.
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.