To maintain your 501(c)(3) Nonprofit Public Charity in good standing in Louisiana, follow this advice.
A. Exemption from state income taxes
When your organisation obtains its 501(c) decision letter from the IRS, submit a copy to the Department of Revenue to be exempt from paying state-level income taxes.
Revenue Department P.O. Box 201 Baton Rouge, LA 70821-0201
Phone: (225)-219-7462 or 1-855-307-3893, or visit the website at http://www.revenue.louisiana.gov/.
B. Exemption from state sales tax
Fill out form R-1048 and submit it to the following address to apply for a sales tax exemption:
Louisiana Department of Revenue Baton Rouge, LA 70821-3278 P.O. Box 3278
A. Federal Annual Returns
The IRS requires most tax-exempt charitable organisations to submit an annual return (Check the IRS website for a list of exceptions).
An organization’s yearly gross receipts dictate which form should be utilised to submit the annual federal return.
The IRS defines ‘gross receipt’ as “the total sums the organisation received from all sources throughout its yearly accounting period, before deducting any expenditures or expenses.”
If you have any concerns, please contact the IRS at
For example, if the fiscal year closes on December 31st, the form 990 is due on May 15th.
NOTE: If an organisation fails to complete Form 990 for three years in a row, it will lose its tax-exempt status.
B. Unrelated Business Profits
If an organisation earns more than $1,000 from a trade or company that is unrelated to the organization’s declared purpose, it must submit Form 990-T to pay taxes on that revenue.
If your organisation anticipates to pay $500 or more in unrelated business income taxes for the year, you must pay a quarterly estimated tax on the unrelated business income using Form 990-W.
Any charity that has incorporated must have a registered agent with a Louisiana office location. If your registered agent or office address changes, you must submit Form SS984 with the Secretary of State to revise your Articles of Incorporation.
NOTE: If you operate in one of the counties listed below, you must submit your revisions online: Ascension, Bossier, Caddo, Calcasieu, East Baton Rouge, Jefferson, Lafayette, Livingston, Orleans, Ouachita, Rapides, St. Tammany, Tangipahoa, and Terrebonne.
Your company may be terminated if you fail to inform the Secretary of State of this change.
All nonprofits in Louisiana are required to submit an annual report with the Secretary of State. Annual reports may be done online and must be filed by the anniversary date of the formation of your organisation.
Failure to submit the required reports may result in the termination of your company.
Unless the Louisiana Department of Revenue grants an exemption, every nonprofit operating in Louisiana will be obliged to pay a state Franchise Tax.
To find out whether your organisation is qualified for franchise tax exemptions, see the Louisiana State Legislature’s Statutes (RS 47:608). If you are qualified for an exemption, you must contact the Department of Revenue to obtain one:
Louisiana Department of Revenue Office Audit Division PO Box 66362 Baton Rouge, LA 70896-6362 Attn: ICFT Unit
Phone: (225) 219-2267
The majority of NGOs in Louisiana will not need a state-level business licence. However, many Louisiana towns and counties have their own set of laws and regulations. To find out what your city/county requires, contact your local city hall.
Charity NGOs in Louisiana are usually excluded from registering as a charitable organisation. If your charity employs a professional solicitor, you must register with the Louisiana Attorney General.
If your organisation intends to hire anybody, you must register with the Louisiana Department of Revenue to get an Employer Account. If you haven’t already done so, you may finish your registration on their website.
You must also register with the Louisiana Workforce Commission and open an Unemployment Tax Account. Registration is simple and may be done online. You may also find your local workforce commission’s contact information online.
To comply with federal requirements governing 501(c)(3) organisations, you must make the following papers available to any member of the public who wants them:
Your company is NOT required to share the following papers or information with the general public:
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