Louisiana Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Louisiana. If you are looking to form nonprofit in Louisiana, please visit our Start Your Louisiana Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Louisiana. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

By the 15th day of the 5th month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File Louisiana Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for Louisiana corporate income tax exemption.

More information: Louisiana Department of Revenue
3 File Louisiana Sales Tax Exemption Renewals

Not required



Louisiana does not currently offer general sales tax exemptions for nonprofits.

More information: Louisiana Department of Revenue
4 File Louisiana Annual Report

If the nonprofit was formed in Louisiana (Domestic):

Agency:Louisiana Secretary of State - Commercial Division
Form:

Can be accessed up to 4 weeks prior to due date here.

Filing Method:

Mail or online.

Agency Fee:

$10 + $5 fee to pay by credit card.

Due:

Annually by the registration anniversary date. Reports may be filed starting 30 days prior to the due date.

Law:

Louisiana Statutes 12:205.1

Original Ink:Not required
Notarization Required?:Not required
Penalties:

No late fee. Your business can be dissolved or revoked at 3 years late.

Notes:
  • An officer, director, manager, member, partner, or agent can file.
  • Original signatures are required if you file by mail.

If the nonprofit was formed outside of Louisiana (Foreign):

Agency:Louisiana Secretary of State - Commercial Division
Form:

Can be accessed up to 4 weeks prior to due date here.

Filing Method:

Mail or online.

Agency Fee:

$30 + $5 fee to pay by credit card.

Due:

Annually by the registration anniversary date. Reports may be filed starting 30 days prior to the due date.

Law:

Louisiana Statutes 12:1-1621

Original Ink:Not required
Notarization Required?:Not required
Penalties:

No late fee. Your business can be dissolved or revoked at 3 years late.

Notes:
  • An officer, director, manager, member, partner, or agent can file.
  • Original signatures are required if you file by mail.
5 Renew the Charitable Solicitation Registration

Louisiana Charitable Organization Registration

Agency:Louisiana Department of Justice - Public Protection Division - Charities
Law:

16 LAC Pt. III §515

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?Yes

Automatic Exemption

Exemption Eligible Organizations:

Charities that do not use professional solicitors or fundraising counsels

Law:

16 LAC Pt. III §515

Notes:
  • Charities that do not use professional fundraisers or fundraising counsels are automatically exempt from registration.
  • If a charity uses a professional solicitor in another state but not when soliciting in Louisiana, they are still eligible for exemption in Louisiana.

One-Time Exemption Registration

Exemption Eligible Organizations:
  • Religious Institutions that include ecclesiastical or denominational organizations, churches, or established physical places for worship in this state at which nonprofit religious services and activities are regularly conducted and carried on and shall also include those bona fide religious groups which do not maintain specific places of worship
  • Religious institutions that include such separate groups or corporations which from an integral part of those institutions which are exempt from federal income tax as exempt organizations under the provisions of Section 501(c)(3) of the Internal Revenue Code of 1954, or of a corresponding section of any subsequently enacted Federal Revenue Act, and which are not primarily supported by funds solicited outside its own membership or congregation
  • Religious institutions that include such institutions soliciting contributions for construction and maintenance of a house of worship or clergyman's residence
  • Educational institutions recognized and/or approved by the State Department of Education or the appropriate state educational board, of the appropriate accrediting agency
  • Any hospital organized under the laws of this state, or any voluntary health organization organized under the laws of this state and/or under federal laws
Form:

Charitable Exemption Form

Filing Method:

Online

Agency Fee:

$0

Law:

16 LAC Pt. III §515

Original Ink:Not required
Notarization Required?:Required
Notes:

Exemptions do not expire as long as the organization continues to qualify under the exemption criteria.

Required Attachments:

To apply for exemption based upon educational institution:

  • Letter of Accreditation from the State Department of Education or the appropriate
    state educational board or accrediting agency;
  • Articles of Incorporation;
  • Bylaws;
  • IRS Determination Letter;
  • Copy of all contracts with current professional solicitors or fundraisers

 

To apply for exemption based upon religious institution:

  • IRS Determination letter;
  • Articles of Incorporation;
  • Bylaws;
  • An explanation of how the religious institution/organization meets the religious institution requirement for exemption status. The definition of a religious institution can be found at 16 LAC Pt. III §515;
  • Copy of all contracts with current professional solicitors or fundraisers;

Initial Registration

Form:

Initial Charitable Registration Form

Filing Method:
  • Online
  • Payments must be submitted by mail
Agency Fee:

$25

Turnaround:

4-6 weeks

Original Ink:Not required
Notarization Required?:Required
Notes:
  • Include signatures as required in the URS form instructions
  • Some Louisiana counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:

Domestic Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • If filing the URS, appoint a registered agent to receive legal documents in Louisiana.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • If filing the URS, appoint a registered agent to receive legal documents in Louisiana.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
  • If you will foreign qualify in Louisiana, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 90 days old when filing foreign qualification documents.
How to Apply:

Domestic Applicants:

  1. File entity formation documents with the Louisiana Secretary of State - Commercial Division.
  2. Submit an Initial Charitable Registration Form and all required attachments to the Louisiana Department of Justice - Public Protection Division - Charities.

Foreign Applicants:

  1. Determine whether or not your charity will need to foreign qualify based on your activity in Louisiana. If not required, skip to number 3.
  2. File foreign qualification documents with the Louisiana Secretary of State - Commercial Division.
  3. Submit an Initial Charitable Registration Form and all required attachments to the Louisiana Department of Justice - Public Protection Division - Charities.
Required Attachments:

  • Articles of incorporation
  • Bylaws
  • IRS determination letter
  • List of officers and directors
  • Professional fundraising contracts
  • List of other states where registered to solicit

Registration Renewal

Form:

Charitable Registration Renewal Form

Filing Method:
  • Online
  • Payments must be submitted by mail
Agency Fee:

$25

Due:

Annually by the date of initial registration.

Original Ink:Not required
Notarization Required?:Required
Required Attachments:
  • List of officers and directors
  • Professional fundraising contracts
  • List of other states where registered to solicit

Reinstatement

Not required



Formal reinstatement is not required. Charities wishing to reinstate an expired registration must submit a renewal application with all the necessary documents and fees. 

Change of Fiscal Year

Form:

Charitable Registration Renewal Form

Filing Method:

Mail

Agency Fee:

$0

Notes:

Your fiscal year can be updated during the standard renewal process. 

Cancelation

Filing Method:

Mail

Agency Fee:

$0

Notes:

To close out your registration, send a signed letter indicating the organization is no longer required to maintain an active registration (does not use professional solicitors) in Louisiana.

6Maintain a Louisiana Registered Agent

Maintain a registered agent that has a street address in Louisiana. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Lafayette , LA to maintain compliance with the state requirement.

Harbor Compliance® proudly partners with the Louisiana Association of Nonprofit Organizations to provide insightful resources and compliance solutions to nonprofits in Louisiana.



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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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