Starting and running a nonprofit in Louisiana

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

Louisiana Secretary of State, Commercial Division (online through geauxBIZ, or by mail, fax or in person)

Official source · checked October 22, 2026

Online-only parishes

Business owners in Ascension, Bossier, Caddo, Calcasieu, East Baton Rouge, Jefferson, Lafayette, Livingston, Orleans, Ouachita, Rapides, St. Tammany, Tangipahoa and Terrebonne parishes must file all available business documents online through geauxBIZ.

Official source · checked October 22, 2026

Form

Form 395, Articles of Incorporation - Louisiana Nonprofit (R.S. 12:203). It must be signed by the incorporators before a notary, and your registered agent signs a notarized acceptance.

Official source · checked October 22, 2026

Filing fee

$95 (the Secretary of State's fees went up on October 1, 2026). Optional faster processing costs $35 (within 24 hours) or $60 (while you wait).

Official source · checked October 22, 2026

Annual report

Every year, on or before the anniversary of your incorporation, an officer or director signs and files a report with the Secretary of State listing your registered office and agent, your directors and officers, and your tax ID number (R.S. 12:205.1). Churches don't pay the filing fee.

Official source · checked October 22, 2026

Annual report fee

$10 for a nonprofit.

Official source · checked October 22, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Only if you use a professional solicitor. Charities that use a professional solicitor must register every year with the Louisiana Attorney General's Consumer Protection Section, at least 10 days before soliciting donations, online or by mail.

Official source · checked October 22, 2026

Exempt

Religious institutions as defined in the Attorney General's rule (La. Admin. Code 16:III.515), educational institutions recognized or approved by the State Department of Education or the right state education board, any hospital organized under Louisiana law, and voluntary health organizations organized under Louisiana or federal law. To claim an exemption, mail the Charitable Exemption Form and the required documents to the Consumer Protection Section.

Official source · checked October 22, 2026

Fee

$25.00 a year, for a first registration or a renewal. Pay by check to the "Louisiana Department of Justice" or online (online payments add $1.00 plus 2.75%).

Official source · checked October 22, 2026

What to send

The Unified Registration Statement, your articles of incorporation and bylaws, all contracts with professional solicitors, a list of other states you're registered in, and your IRS 501(c)(3) determination letter. Louisiana doesn't require your Form 990. Renewals need a new Unified Registration Statement, your solicitor contracts and the list of states.

Official source · checked October 22, 2026

Renewal

Every year, with the $25.00 fee.

Official source · checked October 22, 2026

We couldn't confirm the exact date each year's registration renewal is due. The Attorney General's page says only that you register annually, at least 10 days before soliciting, and gives no fixed date. Check with the Louisiana Attorney General's Consumer Protection Section.

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Income tax

Organizations described in IRC Section 501 are exempt from Louisiana corporation income tax, but only to the extent they are exempt from federal income tax (R.S. 47:287.501(A)). The Department of Revenue's FAQ says you still file a Form CIFT-620 return like any other corporation, attaching your IRS exemption ruling and a statement that none of your income was subject to federal income tax (or reporting any income that was).

Official source · checked October 22, 2026

Franchise tax

Louisiana's corporation franchise tax is repealed for tax periods beginning on or after January 1, 2026.

Official source · checked October 22, 2026

Sales tax

Not generally. 501(c)(3) status doesn't exempt you from Louisiana sales and use tax, and the Department of Revenue doesn't issue nonprofits a general exemption number; only exemptions written into state law apply (see Form R-20125). For fundraising events, you can ask for a yearly exemption from collecting state sales tax on Form R-1048, filed at least 30 days before your first event.

Official source · checked October 22, 2026

Fundraising event exemption

An approved Form R-1048 covers only the events you list. It doesn't exempt you from sales or use tax due on your own purchases, and it doesn't cover vendors at your events.

Official source · checked October 22, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

Three or more people, except that if you have fewer than three members you need only as many directors as members (R.S. 12:224(B)). Directors don't have to live in Louisiana or be members unless your articles or bylaws require it.

Official source · checked October 22, 2026

Every year

• Louisiana Attorney General: charity registration (only if you use a professional solicitor)

  In Louisiana, a charity has to register with the Attorney General's Consumer Protection Section only if it uses a professional solicitor (a paid fundraiser). If it does, it registers every year, at least 10 days before the solicitor starts asking for donations. The fee is $25 for a first registration or a renewal. Religious institutions, state-approved schools, and Louisiana hospitals and voluntary health groups are exempt but must file an exemption form. The official pages don't set a single calendar due date, so mark your own date 10 days before each year's solicitation begins. Confirm with the Louisiana Attorney General's Consumer Protection Section.

  Official source · checked October 17, 2026

• Louisiana Secretary of State: nonprofit annual report

  Every Louisiana nonprofit corporation files an annual report with the Secretary of State on or before the anniversary date of its incorporation each year. The report lists your registered office, registered agent, directors and officers, and tax ID number. The fee for a nonprofit annual report is $10. Churches don't pay the fee. Confirm with the Louisiana Secretary of State.

  Official source · checked October 17, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and Louisiana's in date order.

Make my Louisiana calendar

Who to ask

We don't list a free legal help program for Louisiana charities yet. The directory has the programs we know of.