How to Start a Nonprofit in Louisiana
Louisiana offers a relatively lenient nonprofit structure with automatic income tax exemption and no general charitable solicitation registration requirement (unless using paid solicitors). However, you must file with both the Secretary of State and the local parish recorder—a two-step process.
Formation Requirements
Filing Office
The Louisiana Secretary of State, Commercial Division handles nonprofit incorporations. Filing is done through CORA (Commercial Online Registration Application) or GeauxBiz.com.
Filing Fee:
- Articles of Incorporation: $75
- Credit card convenience fee: $5 (if paying by card)
- Total: $80 (if paying by card); $75 (if other method)
Processing Time:
- Standard: 15-20 business days
- Expedited (24 hours): +$30 additional
- Priority/While-You-Wait: +$50 additional
Online filing through CORA or GeauxBiz is recommended for fastest service.
Articles of Incorporation
File Form SS395A (Articles of Incorporation - Louisiana Nonprofit) available at https://www.sos.la.gov/businessservices/publisheddocuments/395articlesofincorporationlouisiananonprofit.pdf
Your Articles must include:
- Corporation name
- Statement of nonprofit status and lawful purpose
- Duration (may be perpetual)
- Confirmation it is a nonprofit corporation
- Location and municipal address of registered office
- Full name and municipal address of registered agent(s)
- Full name and address of each incorporator
- Names, addresses, and terms of initial board members (minimum 3, or number equal to member count if fewer than 3 members)
- If applying for 501(c)(3): include specific 501(c)(3) language in Articles
Name Requirements
Your nonprofit name must not conflict with any other Louisiana organization. Certain restricted words are prohibited:
- Bank, banker, banking, savings, safe deposit, trust, trustee
- Building and/or loan, homestead, insurance, casualty
- Redevelopment corporation, electric cooperative, credit union
Your name cannot contain "doing business as" (d/b/a).
Registered Agent Requirement
You must designate one or more registered agent(s) who:
- Maintain a physical Louisiana address
- Receive legal documents and official correspondence on behalf of your nonprofit
Critical Timing: Your registered agent must electronically accept the appointment within 7 days of your online filing. If they don't accept, your filing is incomplete.
Parish Recording Requirement
Within 30 days of receiving your Certificate of Incorporation from the Secretary of State, you must file a copy of the Certificate and Articles with the recorder of mortgages in the parish where your registered office is located.
This is a legally required but often-overlooked step.
Governance Requirements
Board of Directors
Louisiana requires a minimum of 3 directors, EXCEPT: If the nonprofit has fewer than 3 members, the minimum number of directors equals the minimum number of members.
Directors must be natural persons (not corporations). Directors may be from any location (no Louisiana residency requirement).
Officers
You must appoint at least:
- President
- Secretary
- Treasurer
- One or more Vice Presidents
Officers are elected by the board and can be either board members or non-board members.
Registered Agent (Agent for Service of Process)
In addition to the registered agent that receives your legal documents, Louisiana allows flexibility in this role. One or more agents can be designated.
Bylaws
Bylaws are required by law but not filed with the Secretary of State. Louisiana intentionally provides flexibility in bylaw requirements. Your bylaws should address:
- Number and structure of directors
- Officer positions and election
- Meeting procedures and frequency
- Voting procedures and quorum
- Member rights (if applicable)
- Committee structure
- Conflict of interest policies
- Amendment procedures
- Dissolution and asset distribution
Louisiana Tax Exemption
State Income Tax
Excellent news: Louisiana grants automatic income tax exemption to nonprofits that obtain federal 501(c)(3) status. No separate Louisiana state application is required.
Eligibility: Nonprofits must be federally tax-exempt under the Internal Revenue Code and use proceeds (except necessary expenses) for educational, charitable, religious, or historical restoration purposes.
Effective Date: Automatic upon receipt of federal IRS determination letter
No Renewal Required: Louisiana corporate income tax exemption is permanent once approved
Sales Tax Exemption
Louisiana has state and local sales taxes. Sales tax exemption is available but LIMITED IN SCOPE.
Form R-1048: Annual Application for Exemption from Collection of Louisiana Sales Taxes at Certain Fundraising Activities
Important Limitation: Exemption applies ONLY to fundraising activities—parking fees, admissions, and sales of tangible personal property at fundraising events.
Does NOT Apply To:
- Regular commercial ventures (bookstores, restaurants, gift shops)
- Ongoing business operations
- Regular retail sales
Application Deadline: Submit at least 30 days BEFORE first fundraising event
Submission Method: Email to non.profit@la.gov
Renewal: Annual (on anniversary date)
Property Tax Exemption
Property tax exemption is available at the local parish level (not state level). Application process:
- File application with local parish assessor
- Each parish has own procedures and forms
- Property must be owned by nonprofit and used exclusively for religious, charitable, health, welfare, fraternal, or educational purposes
Important Note: 501(c)(3) organizations are NOT automatically exempt from property tax. Separate local application required.
Unrelated Business Income Tax
If your nonprofit has unrelated business income and files federal Form 990-T:
- File Louisiana Form CIFT-620 (Corporate Income Tax Return)
- Deadline: 15th day of 5th month after fiscal year end
- Multi-state organizations: Complete Schedules B-F
Ongoing Compliance
Annual Report to Secretary of State
Requirement: ANNUAL report (every year)
Due Date: On or before anniversary date of incorporation (the date your Certificate was issued)
Fee: $10 for domestic nonprofits; $30 for foreign nonprofits
Filing Methods: Online through GeauxBiz.com or by mail
Content Typically Updated:
- Organization contact information
- Registered agent information
- Board member names and addresses
- Officer names
Filing Window: Annual reports can only be filed within 30 days of renewal date
Consequences of Non-Filing:
- Immediately after deadline: "Not in Good Standing" status
- After 3 years of non-filing: Registration may be revoked
- Loss of legal authority to operate in Louisiana upon revocation
No Late Fees: Louisiana does not charge late fees for missed annual reports, but "Not in Good Standing" status affects ability to secure loans, enter contracts, and operate legally.
Federal Form 990
All Louisiana nonprofits must file with the IRS:
- Form 990-N (e-postcard) if gross receipts under $50,000
- Form 990-EZ if $50,000-$200,000
- Form 990 if over $200,000
- Form 990-PF for private foundations
Due date: 15th day of 5th month after fiscal year end (May 15 for calendar-year nonprofits).
Charitable Solicitation
Louisiana has relatively lenient charitable solicitation requirements.
Registration Required ONLY IF:
- Using professional (paid) solicitors
If Not Using Paid Solicitors:
- No registration required for volunteer-based fundraising
- This is a major advantage compared to many states
If Using Professional Solicitors:
- Nonprofit must register with Louisiana Attorney General
- Professional solicitor must also register
- Both must register BEFORE conducting solicitation activities
- Fee: $25 (for both nonprofits and professional solicitors)
- Annual renewal required
Key Deadlines and Timeline
Formation Timeline:
- Choose nonprofit name and verify availability
- Select registered agent(s) and confirm 7-day acceptance
- Prepare Articles of Incorporation with 501(c)(3) language
- File Articles online ($75) with Secretary of State
- Within 30 days: File with parish recorder
- Establish bylaws and hold organizational meeting
- Obtain EIN from IRS
- Apply for 501(c)(3) status (within 27 months for retroactive dating)
Ongoing Annual Deadlines:
- On or before incorporation anniversary: Annual report to Secretary of State ($10)
- 15th of 5th month after FY end: Federal Form 990 to IRS
Important Considerations
7-Day Registered Agent Acceptance: Your registered agent has only 7 days to electronically accept appointment. Plan ahead and confirm their availability.
Parish Recording is Required: Remember to file with your parish recorder within 30 days. This is a separate, legally required step.
Annual Report Timing: Your annual report is due on the anniversary of your incorporation date, not on a calendar date. Track this carefully.
Lenient Charitable Solicitation: Organizations using only volunteer fundraisers do not need to register. This is a significant advantage compared to states requiring registration for all fundraising nonprofits.
No Sales Tax Exemption for Regular Operations: Sales tax exemption is limited to fundraising events. Regular nonprofit businesses (gift shops, etc.) must collect sales tax.
27-Month Window for 501(c)(3) Retroactivity: If you want your 501(c)(3) exemption to be retroactive to your incorporation date, apply within 27 months. After 27 months, exemption is effective from application date only.
Louisiana offers straightforward nonprofit formation with lenient charitable solicitation requirements and automatic state income tax exemption. The key is remembering to file with both the Secretary of State and the parish recorder, and to have your registered agent accept the appointment within 7 days.
For expert guidance through Louisiana nonprofit formation, consider the Nonprofit Startup Navigator. Or explore the complete formation guide for self-service formation.
Questions about Louisiana nonprofit requirements? Schedule an Advisory Call with our team.