Louisiana State Filing Requirements
Non-profits in Louisiana must comply with specific state filing requirements to maintain their legal status and tax exemptions.
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 |
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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:
- 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. - 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. - Annual Reporting
Once established, non-profits are typically required to file annual reports with the Louisiana Secretary of State to maintain their good standing. - 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). - State Tax Exemption
Organizations must apply separately for Louisiana state tax exemptions after receiving federal exemption.
Tax Exemption Requirements
- Must have 501(c)(3) status from the IRS.
- Must apply for a Louisiana Sales Tax Exemption Certificate from the Louisiana Department of Revenue.
- File Form R-1023, Louisiana Corporation Income and Franchise Tax Return, with the Louisiana Department of Revenue.
- Exemptions apply to direct, qualifying purchases only.
- Must operate exclusively for charitable, religious, or educational purposes.
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 Report | Due by the anniversary date of incorporation each year |
| Attorney General Filings | |
|---|---|
| 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 | |
|---|---|
| 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 |
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.
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.
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.
Annual Filing Requirements
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. Submit annual financial statements
Provide up-to-date financial information as part of your reporting obligations.
3. 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.
4. Federal Form 990 Series
File the appropriate 990 form with the IRS. The specific form depends on your organization's gross receipts and assets. Failure to do so for three consecutive years can result in automatic revocation of federal tax-exempt status.
