Louisiana
This guide organizes 121 Louisiana nonprofit compliance facts supported by 111 official sources. 27 entries are currently marked Verification in Progress.
121 facts · 94 source verified · 27 in progress · 111 official sources
On this page
- Start Here
- Compact Operational Reference
- Choose and form the Louisiana entity
- Organize governance and internal records
- Maintain status, make changes, and qualify from out of state
- Register charitable solicitation and paid fundraising
- Protect charitable trusts, endowments, and restricted assets
- Handle corporation income and franchise tax
- Handle sales and use tax, including Form R-1048
- Apply for parish property-tax exemption
- Register payroll and manage employment compliance
- Conduct charitable gaming
- Serve alcohol at fundraising events
- Register lobbying and campaign-finance activity
- Check local licences, food, and child-care rules
- Close every separate account
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Start Here
These are Louisiana's highest-priority nonprofit compliance decision points. Some apply at formation or recur every year. Others apply only when the organization hires employees, owns property, solicits contributions through a professional solicitor, sells at a fundraising event, or winds down. Not every entry applies to every Louisiana nonprofit, so read each entry's own applicability line and its verification label before acting on it. The pattern underneath the list is that Louisiana keeps its systems independent. Incorporation under Title 12, Chapter 2 creates the state entity and grants nothing else, and federal section 501(c)(3) recognition is a separate federal determination. Form 395 costs $75 through September 30, 2026 and $95 from October 1, 2026, while the $10 annual report fee stays the same on both sides of that date. A Louisiana registered agent and registered office are then maintained continuously. Organizational action and bylaws follow incorporation. The annual report is due on or before the incorporation anniversary rather than on a fixed calendar date. Charity registration is verified only for a charity using a professional solicitor, at $25 and at least ten days before solicitation. Louisiana income-tax treatment establishes no sales-tax or property-tax relief on its own: there is no blanket sales-tax exemption, Form R-1048 covers only approved fundraising events and is filed at least thirty days before the first one, and property exemption is applied for with the parish assessor under the constitutional ownership-and-use test. Payroll withholding, unemployment insurance, workers compensation and new-hire reporting each open on their own trigger.
- Use a Louisiana nonprofit corporation for the state entity; federal section 501(c)(3) recognition is separate Applies to: Organizations forming an ordinary Louisiana charitable corporation and seeking or holding federal section 501(c)(3) recognition.
- File Form 395 Articles of Incorporation and separate the current $75 fee from the $95 fee effective October 1, 2026 Applies to: A new domestic Louisiana nonprofit corporation.
- Maintain a qualifying registered agent and Louisiana registered office continuously Applies to: Domestic and registered foreign Louisiana nonprofit corporations.
- Complete organizational action and adopt bylaws after incorporation Applies to: New domestic Louisiana nonprofit corporations.
- File the Louisiana nonprofit annual report each year on the corporate anniversary for $10 Applies to: Domestic Louisiana nonprofit corporations, subject to statutory church provisions.
- Register with the Attorney General at least 10 days before solicitation when using a professional solicitor Applies to: A charitable organization within the current Louisiana Attorney General rule for organizations using a professional solicitor and not qualifying for an exemption.
- Use federal section 501 recognition as the Louisiana corporation-income-tax exemption basis only to the extent federally exempt Applies to: A Louisiana corporation recognized under an applicable Internal Revenue Code section, including section 501(c)(3).
- Do not claim a blanket Louisiana nonprofit sales-tax exemption or general exemption number Applies to: Louisiana nonprofits making purchases or sales.
- Apply for Form R-1048 relief only for eligible nonprofit fundraising-event sales Applies to: Eligible domestic, civic, educational, historical, charitable, fraternal or religious organizations conducting listed fundraising events.
- Qualify Louisiana property under the constitutional ownership-and-use tests rather than relying on federal status alone Applies to: A nonprofit owning or using Louisiana real or personal property for a potentially exempt charitable, religious, educational, cemetery or related purpose.
- Register a Louisiana withholding account when payroll withholding begins Applies to: Louisiana nonprofit employers paying wages subject to Louisiana income-tax withholding.
- Apply the nonprofit UI threshold of four or more individuals in each of twenty different weeks Applies to: A section 501(c)(3) nonprofit employer evaluating Louisiana unemployment-insurance liability.
- Secure Louisiana workers' compensation coverage unless a specific statutory exemption applies Applies to: Louisiana nonprofit employers with one or more workers who may be employees under workers' compensation law.
- Report newly hired and rehired employees to the Louisiana new-hire system within 20 days Applies to: Louisiana nonprofit employers hiring or rehiring employees.
Compact Operational Reference
A summary and navigation device only. Start Here above carries all 14 primary decision points, and these 12 rows are the highest-value verified operational actions. Every row links to the complete requirement below, where the applicability line, responsible agency, official sources, exceptions, and full deadline and fee wording appear without abbreviation. Every row here is SOURCE VERIFIED, which is why some things you might expect are absent. Charitable gaming has no row, because the standard application, fee tiers and reporting package have not been synchronized with the Acts effective August 1, 2026. Lobbying has none either, because Louisiana runs three separate branch systems and the registration triggers and employer fees are still unconfirmed. Alcohol events, campaign finance, local licences, food and child care all sit below rather than here, because each one turns on the exact activity.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| Form the Louisiana nonprofit (New domestic nonprofit)File Form 395 Articles of Incorporation and separate the current $75 fee from the $95 fee effective October 1, 2026 | $75 current; $95 future | Before corporate existence; fee changes 2026-10-01 | Form 395 / GeauxBIZ |
| Maintain agent and office (Domestic and foreign nonprofits)Maintain a qualifying registered agent and Louisiana registered office continuously | Change $25 current; $30 future | Continuous; change within 30 days | Form 354 |
| File annual report (Domestic nonprofit)File the Louisiana nonprofit annual report each year on the corporate anniversary for $10 | $10 current and future | Annual incorporation anniversary | GeauxBIZ annual report |
| Register covered charitable solicitation (Nonexempt charity using professional solicitor)Register with the Attorney General at least 10 days before solicitation when using a professional solicitor | $25 plus stated online processing | At least 10 days before solicitation | URS / Attorney General portal |
| Apply Louisiana income-tax exemption basis (Qualifying federally exempt corporation)Use federal section 501 recognition as the Louisiana corporation-income-tax exemption basis only to the extent federally exempt | No separate fee stated | At account setup and each taxable year | Louisiana corporate tax account |
| Screen sales tax and apply for event relief (Nonprofit purchasers and fundraising-event sellers)Do not claim a blanket Louisiana nonprofit sales-tax exemption or general exemption number · Apply for Form R-1048 relief only for eligible nonprofit fundraising-event sales · Submit Form R-1048 annually at least 30 days before the first event and supplement later event dates | No R-1048 fee stated | R-1048 at least 30 days before first event | Form R-1048 / LaTAP |
| Apply for parish property exemption (Nonprofit owning potentially exempt property)Qualify Louisiana property under the constitutional ownership-and-use tests rather than relying on federal status alone · Apply through the parish assessor and do not generalize one parish's form or deadline statewide | Local / not universal | By current parish deadline | Parish assessor application |
| Register and file withholding (Employer beginning Louisiana withholding)Register a Louisiana withholding account when payroll withholding begins · File Form L-1 and remit withholding on the frequency assigned by the Department | No registration fee stated | At first withholding; then assigned frequency | LaTAP / Form L-1 |
| Apply nonprofit UI and file quarterly (Section 501(c)(3) employer)Apply the nonprofit UI threshold of four or more individuals in each of twenty different weeks · File quarterly UI wage-and-tax reports and apply the 2026 $7,000 taxable wage base | 2026 wage base $7,000 | Four workers in twenty weeks; quarterly deadlines | LAWATS |
| Secure workers compensation (Employer with covered worker)Secure Louisiana workers' compensation coverage unless a specific statutory exemption applies | Private premium varies | Before first covered worker | Policy or self-insurance approval |
| Report new hires (Louisiana employer)Report newly hired and rehired employees to the Louisiana new-hire system within 20 days | No fee stated | Within 20 days of hire or rehire | Louisiana New Hire Reporting Form |
| Close separate accounts (Organization ending Louisiana operations)Close every separate corporate, charity, tax, payroll, gaming, alcohol, advocacy and local account after operations end | Varies by account | At activity end and each final deadline | Agency-specific final returns and surrenders |
Choose and form the Louisiana entity
Incorporation under Title 12, Chapter 2 creates the Louisiana entity and settles nothing else. Federal section 501(c)(3) recognition, charity registration, tax treatment and every licence remain separate determinations. The fee on Form 395 depends on the date the Secretary of State receives it, so a filing that crosses September 30, 2026 pays $95 rather than $75. Parish recording is a real step that follows the state filing rather than replacing it.
Louisiana incorporation creates a state-law nonprofit corporation. It does not itself grant federal recognition, charitable-registration status, income-tax treatment, sales-tax relief, property-tax exemption, gaming authority, alcohol authority, or local permits.
- Deadline
- At formation and whenever exempt or licensed status is represented.
- Fee
- No separate classification fee.
- Filing agency
- Louisiana Secretary of State
- Responsible party
- Louisiana Secretary of State; Internal Revenue Service; applicable Louisiana and local regulators
- Frequency
- Continuous
- How to comply
- Form the Louisiana corporation and complete each separate federal, state, parish, and municipal process that applies.
- Official form or portal
- Form 395; GeauxBIZ; separate agency applications
Applies to: Organizations forming an ordinary Louisiana charitable corporation and seeking or holding federal section 501(c)(3) recognition.
- Charitable trusts, unincorporated associations, foreign entities, religious corporations, cemetery organizations and specially regulated entities may use different laws.
- Conflating independent systems can cause unsupported exemption claims, unregistered solicitation, tax liability, or unlicensed activity.
- Arkansas nonprofit corporation type required
- South Dakota nonprofit corporation type required
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 6 more
View official sources (7)
Chapter 2 of Title 12 supplies Louisiana nonprofit-corporation formation, governance, reporting, transaction, dissolution and foreign-corporation rules. General Secretary of State filing and fee provisions apply alongside it.
- Deadline
- At formation and before relying on a corporate filing, governance, transaction or status rule.
- Fee
- No separate framework fee.
- Filing agency
- Louisiana State Legislature
- Responsible party
- Louisiana State Legislature; Louisiana Secretary of State
- Frequency
- Continuous and event-triggered
- How to comply
- Use the controlling Title 12 provision and current Secretary of State form or portal for the specific action.
- Official form or portal
- Title 12; Secretary of State forms and fee schedule
Applies to: Domestic Louisiana nonprofit corporations and persons using nonprofit corporate rules.
- Special corporate or regulated entity statutes can add or replace requirements.
- Using an unrelated business-corporation form or another state's governance rule can produce invalid or rejected action.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 3 more
View official sources (4)
File the current Articles of Incorporation—Louisiana Nonprofit Corporation. The fee is $75 through September 30, 2026 and becomes $95 on October 1, 2026. Optional service and card charges are separate.
- Deadline
- Before relying on Louisiana corporate existence; use the fee effective on the filing date.
- Fee
- Current through 2026-09-30: $75. Future effective 2026-10-01: $95. Optional 24-hour service: current $30, future $35; while-you-wait: current $50, future $60; card charge $5.
- Filing agency
- Louisiana Secretary of State
- Frequency
- One time
- How to comply
- File through GeauxBIZ where available or submit Form 395 by an accepted paper method with the fee effective on receipt.
- Official form or portal
- Articles of Incorporation—Louisiana Nonprofit Corporation, Form 395; GeauxBIZ
Applies to: A new domestic Louisiana nonprofit corporation.
- Mandatory online filing applies in the parishes named in Form 395 instructions; specialized entities may use another form.
- The intended corporation does not exist until the filing becomes effective; incomplete filings may be rejected and the wrong fee can delay acceptance.
- Arkansas articles of incorporation required
- Kansas articles of incorporation required
Last verified: 2026-08-06
Official sources: Louisiana Secretary of State and 5 more
View official sources (6)
Complete every required Form 395 and R.S. 12:203 item, including the corporate name, duration if not perpetual, nonprofit purposes, registered office and agent, incorporator information, initial directors, and the principal or mailing information requested by the form.
- Deadline
- At formation.
- Fee
- Included in the Articles filing fee.
- Filing agency
- Louisiana Secretary of State
- Frequency
- One time; amend filed provisions when necessary
- How to comply
- Complete Form 395, obtain the agent's acknowledgment, and attach lawful additional provisions when needed.
- Official form or portal
- Form 395
Applies to: A new domestic Louisiana nonprofit corporation.
- Member structure and tax-language choices may require additional provisions; minimum state filing language is not necessarily federal-tax-ready.
- Missing or inconsistent required fields can cause rejection and later governance, notice, banking or tax problems.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 1 more
View official sources (2)
Secretary of State acceptance does not establish the federal organizational test. Tailor the Articles so exempt purposes, private benefit, campaign activity and asset dedication are consistent with the intended federal classification.
- Deadline
- At formation when possible, otherwise before or during the federal exemption application.
- Fee
- Included at formation; a later amendment uses the fee effective on filing—$75 through September 30, 2026 and $95 beginning October 1, 2026.
- Filing agency
- Louisiana Secretary of State
- Responsible party
- Louisiana Secretary of State; Internal Revenue Service
- Frequency
- One time or amendment
- How to comply
- Use additional provisions with Form 395 or file an Articles amendment when lawful.
- Official form or portal
- Form 395; Articles amendment filing; IRS exemption application
Applies to: A Louisiana nonprofit intending to apply for or preserve federal section 501(c)(3) recognition.
- Language must match actual programs and any private-foundation, church, school or specialized requirements.
- Inadequate governing-document language can delay or prevent federal recognition and can create inconsistent charitable-asset restrictions.
Last verified: 2026-08-06
Official sources: Louisiana Secretary of State and 3 more
View official sources (4)
Use GeauxBIZ where mandatory or available. After filing, Form 395 instructs the corporation to record a copy of the Articles and the Secretary of State certificate with the recorder of mortgages in the parish of the registered office within 30 days.
- Deadline
- Entity filing before corporate existence; parish recording within 30 days after the Secretary of State filing.
- Fee
- State fee is stated in LA-F003; parish recording fees are local and not generalized.
- Filing agency
- Louisiana Secretary of State
- Responsible party
- Louisiana Secretary of State; parish recorder of mortgages
- Frequency
- One time
- How to comply
- File online or by an accepted paper channel, retain the certificate, and present the required copy and certificate to the parish recorder.
- Official form or portal
- GeauxBIZ; Form 395; parish recorder intake
Applies to: Domestic nonprofit incorporators, particularly those filing in a parish listed for mandatory online processing.
- Parish intake methods and recording charges vary; this filing does not replace tax or local business registration.
- Failure to complete the correct filing channel can delay formation; failure to follow the form's parish-recording instruction can leave the local record incomplete.
Last verified: 2026-08-06
Official sources: Louisiana Secretary of State and 1 more
View official sources (2)
The legal name must satisfy Louisiana naming and distinguishability rules. The public Commercial Search supports screening. A reservation lasts 120 days and costs $25 under the current schedule; the future schedule does not list a change to that amount.
- Deadline
- Name compliance at formation or foreign authority; reservation before filing and for 120 days.
- Fee
- Name reservation: $25 current; no October 1, 2026 change identified in the published future schedule.
- Filing agency
- Louisiana Secretary of State
- Frequency
- Formation or optional event-triggered
- How to comply
- Search the public database and file the Secretary of State name-reservation request when a temporary hold is needed.
- Official form or portal
- Commercial Search; name reservation through GeauxBIZ or current form
Applies to: Domestic and foreign nonprofits selecting a Louisiana name; prospective filers wanting a temporary hold.
- Reservation does not create the corporation, trademark rights or an occupational license.
- An unavailable or restricted name can cause rejection; expiration ends the temporary hold.
Last verified: 2026-08-06
Official sources: Louisiana Secretary of State and 4 more
View official sources (5)
Louisiana Secretary of State materials distinguish entity names, trade-name filings and trademarks and state that a generic 'DBA' is not filed as a separate Secretary of State filing. Local occupational records may still require the operating name.
- Deadline
- Before using another operating name and before local licensing.
- Fee
- Trade-name or trademark fees depend on the selected filing; local fees vary.
- Filing agency
- Louisiana Secretary of State
- Responsible party
- Louisiana Secretary of State; applicable parish or municipality
- Frequency
- Event-triggered
- How to comply
- Use the applicable Secretary of State trade-name or trademark filing if desired and disclose the operating name in local licenses as required.
- Official form or portal
- Secretary of State forms and fee schedule; local occupational-license application
Applies to: A nonprofit using a public name other than its exact legal corporate name.
- A trade-name filing does not amend the corporate legal name and does not establish federal trademark rights.
- Treating an informal DBA as a legal entity can produce contract, banking, tax and licensing inconsistencies.
Last verified: 2026-08-06
Official sources: Louisiana Secretary of State and 2 more
View official sources (3)
Maintain a registered agent and registered office in Louisiana for service and official notices. The registered office is distinct from other mailing or principal addresses and must remain current.
- Deadline
- At formation or foreign authority and continuously thereafter.
- Fee
- Designation is included in formation or foreign authority; a later change is $25 through September 30, 2026 and $30 beginning October 1, 2026.
- Filing agency
- Louisiana Secretary of State
- Frequency
- Continuous
- How to comply
- Designate the agent in the entity filing and submit Form 354 when the agent or registered office changes.
- Official form or portal
- Form 395; Form 354; Form 326
Applies to: Domestic and registered foreign Louisiana nonprofit corporations.
- Agent qualifications and acceptance must satisfy the statute and form; parish recording obligations may also apply.
- Failure to maintain current information can cause missed service, notice of revocation and loss of good standing.
- Texas registered agent required
- Delaware registered agent required
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 5 more
View official sources (6)
Use Form 354 for registered-agent or office changes and the current corporate change filing for directors or officers. The listed fee is $25 through September 30, 2026 and $30 beginning October 1, 2026.
- Deadline
- Within 30 days for the Form 354 change; otherwise promptly under the applicable filing rule.
- Fee
- Current through 2026-09-30: $25. Future effective 2026-10-01: $30.
- Filing agency
- Louisiana Secretary of State
- Responsible party
- Louisiana Secretary of State; parish recorder where the form directs
- Frequency
- Event-triggered
- How to comply
- File the appropriate change statement, obtain required consent, and complete any parish-recording step stated in the form.
- Official form or portal
- Form 354; Form 354A or current equivalent
Applies to: A Louisiana nonprofit whose registered agent, registered office, directors or officers change.
- Changing one record does not automatically update charity, tax, payroll, banking or local accounts.
- Late or inaccurate information can cause missed notices, incorrect public records and status consequences.
Last verified: 2026-08-06
Official sources: Louisiana Secretary of State and 4 more
View official sources (5)
Use the Secretary of State ordering process for certificates of good standing or existence and certified copies. Current and October 1, 2026 charges depend on the certificate or document requested and must not be confused with annual-report fees.
- Deadline
- Before the requesting institution's deadline.
- Fee
- Varies by certificate, copy, certification and service; use the current or future schedule effective on the request date.
- Filing agency
- Louisiana Secretary of State
- Frequency
- Event-triggered
- How to comply
- Order through the online search/order functions or the current Business Services process.
- Official form or portal
- Commercial Search; Secretary of State order service
Applies to: A nonprofit needing evidence of status or certified public records for banking, grants, contracts, foreign authority or transactions.
- A status certificate does not cure delinquent reports or create tax or charity compliance.
- Submitting an outdated or uncertified record can delay banking, grants, transactions or foreign qualification.
Last verified: 2026-08-06
Official sources: Louisiana Secretary of State and 3 more
View official sources (4)
Current Form 395 identifies formation and parish recording but the reviewed official sources do not affirmatively establish a separate universal post-formation initial report or a universal newspaper-publication duty. Do not invent either conclusion.
- Deadline
- No separate statewide deadline confirmed.
- Fee
- No separate statewide fee confirmed.
- Filing agency
- Louisiana Secretary of State
- Responsible party
- Louisiana Secretary of State; applicable parish authority
- Frequency
- Not established
- How to comply
- After formation, review the accepted record and any GeauxBIZ task list; confirm special-purpose or parish-specific notice duties where relevant.
- Official form or portal
- Form 395; GeauxBIZ
Applies to: New ordinary domestic Louisiana nonprofit corporations.
- The verified 30-day parish recording instruction remains separate and is not newspaper publication.
- An incorrect negative could omit a required special or local step; an incorrect positive would invent a filing or publication expense.
Verification in progress. Safe approach: Current Form 395 identifies formation and parish recording but the reviewed official sources do not affirmatively establish a separate universal post-formation initial report or a universal newspaper-publication duty. Do not invent either conclusion. Confirm the unresolved element with Louisiana Secretary of State; applicable parish authority before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The official formation workflow proves the filing and parish recording but does not affirmatively resolve every possible initial-report or publication negative. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: whether any special-purpose Louisiana nonprofit or local rule creates an additional initial report or newspaper-publication duty. Why the official evidence is insufficient: A material negative cannot be established solely from omission in the reviewed formation materials. How to resolve it: Louisiana Secretary of State; applicable parish authority; existing sources `LA-S004`, `LA-S009`, `LA-S010`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: An incorrect negative could omit a required special or local step; an incorrect positive would invent a filing or publication expense.
- Arkansas initial report not yet confirmed
- California initial report required
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana Secretary of State and 2 more
View official sources (3)
Organize governance and internal records
None of this is filed with the Secretary of State, which is exactly why it gets skipped. Louisiana asks for one or more natural-person directors rather than the three most founders expect, and it requires president, secretary and treasurer functions with a limit on which two offices one person may hold and sign for. The member or nonmember choice made at the start decides which meeting, notice, quorum and voting rules govern for the life of the organization, and the fiduciary, conflict and record rules are the ones a later dispute, audit or IRS review actually tests.
After filing, the incorporators or initial directors should complete the statutory organizational action, adopt bylaws, appoint officers, authorize banking and tax actions and preserve the approvals in minutes or valid written action.
- Deadline
- Promptly after formation and before relying on internal authority.
- Fee
- No state filing fee unless a charter amendment is required.
- Responsible party
- Internal corporate governance
- Frequency
- One time; bylaws amended as needed
- How to comply
- Use an organizational meeting or lawful written action and retain bylaws, resolutions and consents in the corporate records.
- Official form or portal
- Bylaws; organizational minutes or consent
Applies to: New domestic Louisiana nonprofit corporations.
- Regulated programs, lenders and grantors can require additional governance documents even when bylaws are not filed with the Secretary of State.
- Operating without valid internal authority can impair contracts, banking, tax applications, grants and later governance decisions.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
The Articles and bylaws should clearly establish the member structure. When statutory members exist, follow Title 12 for admission, meetings, notice, quorum, voting, proxies, consent, suspension, termination and inspection; donors or volunteers are not automatically members.
- Deadline
- At formation and for each member action.
- Fee
- No state fee unless a charter amendment is required.
- Responsible party
- Internal corporate governance; Louisiana courts
- Frequency
- Continuous and event-triggered
- How to comply
- Maintain membership provisions, notices, ballots, proxies, consents and the membership record.
- Official form or portal
- Articles; bylaws; member records
Applies to: Louisiana nonprofit corporations forming or operating with or without statutory members.
- A nonmember corporation generally uses board approval paths unless its Articles lawfully provide otherwise.
- Misclassifying supporters as members or ignoring actual member rights can invalidate elections, amendments, asset transactions or dissolution approvals.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
Louisiana requires one or more directors, and directors must be natural persons. The Articles or bylaws may set a higher number and govern qualifications, election, terms, resignation, removal and vacancies.
- Deadline
- At organization and continuously.
- Fee
- No state fee for appointment; a public information filing can carry the applicable change fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Elect or appoint directors under the governing documents and preserve the action in minutes or written consent.
- Official form or portal
- Articles; bylaws; minutes; director/officer change filing
Applies to: Louisiana nonprofit corporations governed by R.S. 12:224.
- Do not import another state's three-director rule or residency requirement; specialized entities may have additional requirements.
- A board below the statutory or governing-document minimum may be unable to act validly and can make public records inaccurate.
- Arkansas minimum number of directors required
- Rhode Island minimum number of directors required
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
Maintain president, secretary and treasurer functions. Any two offices may be combined in one person, but one person cannot satisfy a statutory requirement for two officer signatures; the treasurer may be a corporation.
- Deadline
- Promptly after organization and continuously.
- Fee
- No state fee for appointment; a public change filing uses the applicable fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Appoint officers through authorized board action and record titles, combinations and authority in the minutes and reports.
- Official form or portal
- Bylaws; officer resolutions; director/officer change filing
Applies to: Louisiana nonprofit corporations.
- Bylaws may create additional offices or stricter separation of duties.
- Missing required offices or an impermissible signature practice can violate Title 12 and impair filings or contracts.
- Arkansas required officers required
- Alaska required officers required
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
Use R.S. 12:224 and the governing documents for regular and special meetings, communications participation, quorum, voting, unanimous written consent, committee delegation and any board proxy authority permitted by the Articles.
- Deadline
- At each board or committee action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Use notices, minutes, attendance records, written consents and committee charters retained in the corporate record book.
- Official form or portal
- Bylaws; board minutes; written consents
Applies to: Directors and board committees of Louisiana nonprofit corporations.
- Articles may alter defaults and must expressly authorize director proxies; committees require at least two directors under the statute.
- Defective procedure can make actions challengeable and impair amendments, transactions or dissolution.
Last verified: 2026-08-06
Official source: Louisiana State Legislature — R.S. 12:224 — Board of directors
View official source
Conduct annual or special member meetings and other member action under the Articles, bylaws and Title 12, preserving required notice, quorum, voting, proxy and consent procedures.
- Deadline
- At each member action and any annual meeting required by the governing documents or statute.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance; Louisiana courts
- Frequency
- Event-triggered or annual as applicable
- How to comply
- Use notices, agendas, attendance records, ballots, proxies, minutes and written consents.
- Official form or portal
- Articles; bylaws; member records
Applies to: Louisiana nonprofit corporations with statutory members.
- Nonmember corporations do not create member votes merely by having donors, volunteers or beneficiaries.
- Defective member approval can invalidate director elections, amendments, mergers, asset transfers or dissolution.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
Maintain adequate minutes and written actions, accounting records, Articles and bylaws, and current member, director and officer information. Respond to lawful inspection requests under the applicable statutory standard.
- Deadline
- Continuously; inspection is request-based.
- Fee
- No state filing fee; reasonable copy costs may apply.
- Responsible party
- Internal corporate governance; Louisiana courts
- Frequency
- Continuous
- How to comply
- Use secure paper or electronic record systems and document inspection requests and responses.
- Official form or portal
- Corporate record book; accounting system
Applies to: Every Louisiana nonprofit corporation.
- Charity, tax, payroll, gaming, donor restrictions and federal law may require additional or longer retention.
- Missing records can impair governance, grants, tax compliance, audits, litigation and statutory inspection rights.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 1 more
View official sources (2)
Act in good faith and in the corporation's interests, disclose material conflicts, use disinterested approval, document compensation comparability and avoid unauthorized loans or distributions of nonprofit assets.
- Deadline
- At each material, conflicted, compensation, loan or distribution decision.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance; Louisiana courts; Internal Revenue Service when federal tax rules apply
- Frequency
- Continuous and event-triggered
- How to comply
- Use written disclosures, recusals, disinterested votes, minutes and valuation evidence.
- Official form or portal
- Conflict disclosure; board minutes; compensation records
Applies to: Directors, officers and persons exercising delegated authority.
- Reasonable compensation and authorized transactions may be permissible when properly approved; federal rules remain separate.
- Improper transactions can be challenged and can produce restitution, fiduciary liability, tax consequences or loss of exempt status.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 1 more
View official sources (2)
Louisiana corporate law permits specified indemnification and insurance arrangements, but the organization must apply the governing documents and statutory conditions to the person, proceeding and conduct involved.
- Deadline
- Before promising advancement or indemnification and when a claim arises.
- Fee
- No state filing fee; insurance cost is private and variable.
- Responsible party
- Internal corporate governance; Louisiana courts; insurer
- Frequency
- Event-triggered
- How to comply
- Review the Articles, bylaws, resolutions, policy and controlling statute; document eligibility and approval.
- Official form or portal
- Indemnification provisions; board resolution; insurance policy
Applies to: Louisiana nonprofit directors, officers, employees and agents.
- Federal tax, public-funds, insurance and conflict rules can impose additional limits.
- Overbroad promises can exceed statutory authority or insurance coverage; underuse can expose volunteers and officers unnecessarily.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 1 more
View official sources (2)
Maintain status, make changes, and qualify from out of state
The Louisiana annual report is due on or before the incorporation anniversary rather than on a fixed calendar date, and its $10 fee is one of the few that the October 1, 2026 schedule leaves alone. Everything else in this group is priced by the date it is filed. A revocation notice starts a 30-day cure period for a domestic corporation and a 60-day period for a foreign one, and a foreign nonprofit's authority to transact business is a filing of its own that charity registration never substitutes for.
File an annual report on or before the anniversary date of incorporation. The current nonprofit fee is $10, and the published October 1, 2026 schedule leaves the nonprofit annual-report fee at $10.
- Deadline
- Each year on or before the anniversary date of incorporation.
- Fee
- $10 current; $10 after October 1, 2026 under the published future schedule.
- Filing agency
- Louisiana Secretary of State
- Frequency
- Annual
- How to comply
- File through GeauxBIZ or the current Secretary of State annual-report channel.
- Official form or portal
- Nonprofit annual report; GeauxBIZ
Applies to: Domestic Louisiana nonprofit corporations, subject to statutory church provisions.
- R.S. 12:205.1 contains church-specific procedure and fee treatment that must be applied when relevant.
- Failure to file can trigger notice of revocation, loss of status and eventual revocation.
- Arkansas annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 3 more
View official sources (4)
The annual report updates the corporate record, including registered-office and agent information and current directors and officers as required by R.S. 12:205.1 and the filing channel.
- Deadline
- With each annual report on or before the anniversary date.
- Fee
- Included in the $10 annual-report fee.
- Filing agency
- Louisiana Secretary of State
- Frequency
- Annual
- How to comply
- Review the public record and complete every annual-report field through the current channel.
- Official form or portal
- Nonprofit annual report; GeauxBIZ
Applies to: Domestic Louisiana nonprofit corporations filing the annual report.
- Changes to tax, charity, payroll or local accounts may require separate filings.
- An incomplete or inaccurate report can be rejected and can cause missed notices or inaccurate public authority records.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
The Secretary of State FAQ states a domestic corporation generally has 30 days and a foreign corporation 60 days after notice to cure before revocation. Cure the stated defect and file required reports or changes.
- Deadline
- Domestic: within 30 days after notice. Foreign: within 60 days after notice.
- Fee
- Required reports and filings carry their applicable fees; no separate universal cure fee confirmed.
- Filing agency
- Louisiana Secretary of State
- Frequency
- Event-triggered
- How to comply
- Follow the notice, file delinquent reports or corrections, and retain acceptance evidence.
- Official form or portal
- Notice of Intent to Revoke; GeauxBIZ
Applies to: A domestic or foreign nonprofit that receives a Secretary of State notice for delinquency or failure to maintain required information.
- Voluntary dissolution, administrative revocation and tax-account closure are separate processes.
- Failure to cure can result in revocation and loss of authority or corporate status.
Last verified: 2026-08-06
Official sources: Louisiana Secretary of State and 2 more
View official sources (3)
The Secretary of State fee index lists nonprofit reinstatement, but the accessible Form 1444 is titled for a domestic business corporation. Confirm the nonprofit-specific form, filing window, delinquent reports, tax clearance, name issues and current/future fee before relying on reinstatement.
- Deadline
- After revocation and within any applicable statutory reinstatement period; exact nonprofit workflow unresolved.
- Fee
- Fee index currently lists $25 for articles of reinstatement; future schedule lists $95 for nonprofit reinstatement. Exact nonprofit filing package and any report fees require confirmation.
- Filing agency
- Louisiana Secretary of State
- Responsible party
- Louisiana Secretary of State; Louisiana Department of Revenue when tax clearance applies
- Frequency
- Event-triggered
- How to comply
- Contact Business Services or inspect the live nonprofit reinstatement task before payment.
- Official form or portal
- Nonprofit reinstatement task or form not affirmatively confirmed; Form 1444 is limited evidence
Applies to: A Louisiana nonprofit whose charter or authority has been revoked.
- Foreign requalification, voluntary dissolution revocation and tax-account reinstatement are separate.
- Using a business-corporation form or incorrect fee can cause rejection and leave the entity revoked.
Verification in progress. Safe approach: The Secretary of State fee index lists nonprofit reinstatement, but the accessible Form 1444 is titled for a domestic business corporation. Confirm the nonprofit-specific form, filing window, delinquent reports, tax clearance, name issues and current/future fee before relying on reinstatement. Confirm the unresolved element with Louisiana Secretary of State; Louisiana Department of Revenue when tax clearance applies before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The fee schedules indicate a nonprofit reinstatement category, but the direct accessible form is business-corporation-specific and does not prove the nonprofit workflow. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: exact nonprofit reinstatement form, eligibility period, delinquent-report package, tax clearance and current fee. Why the official evidence is insufficient: The current official form accessible from the agency does not affirmatively apply to nonprofit corporations, and the listed current fee differs from the form's amount. How to resolve it: Louisiana Secretary of State; Louisiana Department of Revenue when tax clearance applies; existing sources `LA-S005`, `LA-S006`, `LA-S007`, `LA-S020`, `LA-S009`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Using a business-corporation form or incorrect fee can cause rejection and leave the entity revoked.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana Secretary of State and 4 more
View official sources (5)
Obtain the required board and member approvals, state the amendment and file it with the Secretary of State. The fee is $75 through September 30, 2026 and $95 beginning October 1, 2026.
- Deadline
- After required approval and before relying on the amendment.
- Fee
- Current: $75. Future effective 2026-10-01: $95.
- Filing agency
- Louisiana Secretary of State
- Responsible party
- Louisiana Secretary of State; internal corporate governance
- Frequency
- Event-triggered
- How to comply
- File the current Articles of Amendment and complete any parish recording required by the form or statute.
- Official form or portal
- Articles of Amendment; GeauxBIZ
Applies to: A Louisiana nonprofit changing a filed charter provision.
- Member approval depends on the corporation's structure and the amendment; federal or regulator approval may also be required.
- An unfiled amendment may not be effective against the state or third parties and can conflict with tax or governance records.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 4 more
View official sources (5)
A correction fixes an eligible filing defect; restated Articles consolidate charter provisions and may include amendments requiring approval. Confirm the proper document and use the fee in effect on filing.
- Deadline
- Promptly after discovering an eligible defect or after required approval of a restatement.
- Fee
- Current nonprofit correction/restatement fees generally $75; future listed amount $95 beginning October 1, 2026.
- Filing agency
- Louisiana Secretary of State
- Responsible party
- Louisiana Secretary of State; internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Use the current correction or restatement filing through Business Services or GeauxBIZ.
- Official form or portal
- Articles of Correction; Restated Articles; GeauxBIZ
Applies to: A nonprofit correcting a filed document or consolidating amended Articles.
- The exact filing and approval depend on whether the change is clerical or substantive.
- Using correction to make a substantive amendment can be rejected or leave the record legally inaccurate.
Last verified: 2026-08-06
Official sources: Louisiana Secretary of State and 3 more
View official sources (4)
Follow the transaction-specific board, member and any third-person approval rules, prepare the statutory plan and file the required certificate. The ordinary nonprofit merger filing is $75 through September 30, 2026 and $95 beginning October 1, 2026.
- Deadline
- After approvals and before the transaction's effective date.
- Fee
- Current: generally $75. Future effective 2026-10-01: $95.
- Filing agency
- Louisiana Secretary of State
- Responsible party
- Louisiana Secretary of State; internal corporate governance; potentially Attorney General or court
- Frequency
- Event-triggered
- How to comply
- File the current merger or consolidation document and preserve the plan, approvals and asset-restriction analysis.
- Official form or portal
- Merger or consolidation filing; GeauxBIZ
Applies to: A Louisiana nonprofit entering a merger or consolidation.
- Foreign, regulated, religious, trust or donor-restricted assets can add approvals; no universal Attorney General negative is inferred.
- An unauthorized or improperly filed transaction can be ineffective and can misdirect restricted charitable assets.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 4 more
View official sources (5)
Use R.S. 12:247 for board and member approvals and separately identify donor restrictions, endowments, trust interests and successor charitable-use obligations before closing.
- Deadline
- Before signing or closing the transaction.
- Fee
- No universal standalone state filing fee confirmed; transaction and recording fees vary.
- Responsible party
- Internal corporate governance; Louisiana Secretary of State if a filing is required; potentially Attorney General or court
- Frequency
- Event-triggered
- How to comply
- Approve and document the plan, identify restricted assets, obtain transaction-specific approvals and make any required filing.
- Official form or portal
- Asset-disposition plan; minutes; transaction documents
Applies to: A Louisiana nonprofit selling, leasing, exchanging or otherwise disposing of substantially all assets outside the ordinary course.
- Ordinary-course sales do not use the same approval path; Attorney General or court involvement is not universally resolved.
- Improper approval or diversion of restricted assets can make the transaction challengeable and create fiduciary or trust liability.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
Form 339 is limited to the no-business/no-debt pathway and states a $75 fee, while the current Secretary of State fee index lists $25. Confirm the controlling fee and eligibility before filing. The October 1, 2026 schedule lists $95 for nonprofit dissolution.
- Deadline
- After all eligibility conditions are true and before representing the corporation as dissolved.
- Fee
- Current conflict: Form 339 states $75; fee index lists $25. Future effective 2026-10-01: $95 for nonprofit dissolution.
- Filing agency
- Louisiana Secretary of State
- Responsible party
- Louisiana Secretary of State; parish recorder
- Frequency
- One time
- How to comply
- Confirm the amount with Business Services, file Form 339 only if eligible and complete the local recording certificate requested by the form.
- Official form or portal
- Affidavit to Dissolve Louisiana Corporation, Form 339
Applies to: A Louisiana corporation that conducted no business and has no debts and seeks the affidavit dissolution path.
- Corporations with business, debts, immovable property or remaining assets require another dissolution and winding-up path.
- An ineligible affidavit or wrong payment can be rejected and can leave debts, assets or corporate status unresolved.
Verification in progress. Safe approach: Form 339 is limited to the no-business/no-debt pathway and states a $75 fee, while the current Secretary of State fee index lists $25. Confirm the controlling fee and eligibility before filing. The October 1, 2026 schedule lists $95 for nonprofit dissolution. Confirm the unresolved element with Louisiana Secretary of State; parish recorder before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The direct form and fee index materially conflict on the current amount; the future schedule clearly states the October 1 nonprofit dissolution fee. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: controlling pre-October 1, 2026 filing fee for Form 339. Why the official evidence is insufficient: Two current official Secretary of State sources state different fees for the same affidavit-dissolution path. How to resolve it: Louisiana Secretary of State; parish recorder; existing sources `LA-S019`, `LA-S005`, `LA-S006`, `LA-S007`, `LA-S009`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: An ineligible affidavit or wrong payment can be rejected and can leave debts, assets or corporate status unresolved.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana Secretary of State and 4 more
View official sources (5)
Obtain the required board and member approvals, use the applicable long-form dissolution process, wind up claims and liabilities and distribute remaining charitable assets under governing restrictions. Confirm the exact form, current fee and any Attorney General or court role.
- Deadline
- After required approval and before final distributions; claims and account closures are event-specific.
- Fee
- Current ordinary nonprofit dissolution fee is listed as $75 on the fee schedule; future effective 2026-10-01: $95. Exact long-form filing and collateral costs require confirmation.
- Filing agency
- Louisiana Secretary of State
- Responsible party
- Louisiana Secretary of State; internal corporate governance; potentially Louisiana Department of Justice and courts
- Frequency
- One time plus winding up
- How to comply
- Use the transaction-specific dissolution filing, preserve approvals, address claims and document the restricted-asset distribution plan.
- Official form or portal
- Long-form dissolution filing or articles; winding-up records
Applies to: A Louisiana nonprofit with business activity, debts, assets, immovable property, claims or restricted charitable property.
- Attorney General notice, approval or court involvement depends on asset and transaction facts; it is not inferred absent.
- An incomplete filing or improper asset distribution can leave the entity active, expose fiduciaries and violate donor or charitable-use restrictions.
Verification in progress. Safe approach: Obtain the required board and member approvals, use the applicable long-form dissolution process, wind up claims and liabilities and distribute remaining charitable assets under governing restrictions. Confirm the exact form, current fee and any Attorney General or court role. Confirm the unresolved element with Louisiana Secretary of State; internal corporate governance; potentially Louisiana Department of Justice and courts before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The corporate sources establish a dissolution pathway distinct from Form 339, but the reviewed materials do not provide one complete nonprofit form-and-oversight workflow for every asset case. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: exact long-form nonprofit dissolution form and universal versus transaction-specific Attorney General or court involvement. Why the official evidence is insufficient: The exact current long-form nonprofit dissolution document and transaction-specific Attorney General or court requirements are not consolidated in a current official instruction. How to resolve it: Louisiana Secretary of State; internal corporate governance; potentially Louisiana Department of Justice and courts; existing sources `LA-S001`, `LA-S005`, `LA-S006`, `LA-S007`, `LA-S009`, `LA-S017`, `LA-S057`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: An incomplete filing or improper asset distribution can leave the entity active, expose fiduciaries and violate donor or charitable-use restrictions.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana State Legislature and 6 more
View official sources (7)
File Form 326, appoint a Louisiana registered agent and provide the required home-jurisdiction certificate. The fee is $125 through September 30, 2026 and $155 beginning October 1, 2026.
- Deadline
- Before transacting business when Title 12 requires authority.
- Fee
- Current: $125. Future effective 2026-10-01: $155.
- Filing agency
- Louisiana Secretary of State
- Frequency
- One time
- How to comply
- File Form 326 through the accepted channel with the home-state certificate and current fee.
- Official form or portal
- Application of Foreign Corporation for Certificate of Authority, Form 326
Applies to: A nonprofit corporation formed in another jurisdiction that must obtain Louisiana authority.
- Foreign corporate authority is separate from charity registration, tax nexus, payroll, sales tax and local licensing; statutory exclusions from transacting business require fact-specific application.
- Operating without required authority can produce statutory penalties and inability to maintain certain proceedings until cured.
Last verified: 2026-08-06
Official sources: Louisiana Secretary of State and 4 more
View official sources (5)
Attach a certificate of existence or good standing issued by the home jurisdiction within 90 days and provide the legal name, principal office, Louisiana agent and office, directors and officers and other requested information.
- Deadline
- With the Form 326 application; certificate must be no more than 90 days old.
- Fee
- Included in the Louisiana authority fee; home-jurisdiction certificate charges vary.
- Filing agency
- Louisiana Secretary of State
- Responsible party
- Louisiana Secretary of State; home-jurisdiction filing authority
- Frequency
- One time
- How to comply
- Order the certificate and submit it with the completed Form 326.
- Official form or portal
- Form 326; home-state certificate
Applies to: A foreign nonprofit filing Form 326.
- An unavailable legal name can require a compliant alternate name; the certificate does not satisfy Louisiana charity or tax filings.
- An old certificate or incomplete application can cause rejection.
Last verified: 2026-08-06
Official sources: Louisiana Secretary of State and 2 more
View official sources (3)
Maintain authority by filing the foreign annual report under the anniversary-based system. The current foreign corporation annual-report fee is $30 and becomes $35 on October 1, 2026.
- Deadline
- Annually on the applicable anniversary date stated by Louisiana law and the entity record.
- Fee
- Current through 2026-09-30: $30. Future effective 2026-10-01: $35.
- Filing agency
- Louisiana Secretary of State
- Frequency
- Annual
- How to comply
- File through GeauxBIZ or the current foreign annual-report channel.
- Official form or portal
- Foreign corporation annual report; GeauxBIZ
Applies to: Foreign nonprofit corporations authorized in Louisiana.
- This report is separate from charity renewal, Form 990 and Louisiana tax returns.
- Failure to file can trigger notice and revocation of authority.
Last verified: 2026-08-06
Official sources: Louisiana Secretary of State and 4 more
View official sources (5)
Correct the specified corporate defect within the 60-day foreign cure period. If authority is revoked, confirm the current requalification or reinstatement path rather than assuming domestic nonprofit reinstatement applies.
- Deadline
- Within 60 days after the Notice of Intent to Revoke.
- Fee
- Fees depend on delinquent reports, changes and the restoration path.
- Filing agency
- Louisiana Secretary of State
- Frequency
- Event-triggered
- How to comply
- Follow the notice and Business Services instructions; file delinquent reports or corrections.
- Official form or portal
- Notice of Intent to Revoke; GeauxBIZ
Applies to: An authorized foreign nonprofit receiving a Louisiana revocation notice.
- Charity, tax, employer and local registrations are separate and may remain open or delinquent.
- Failure to cure can revoke Louisiana authority and affect contracts and proceedings.
Last verified: 2026-08-06
Official sources: Louisiana Secretary of State and 2 more
View official sources (3)
File Form 338 and provide the required service-of-process and withdrawal information. The fee is $125 through September 30, 2026 and $155 beginning October 1, 2026.
- Deadline
- After ceasing Louisiana business and before treating corporate authority as closed.
- Fee
- Current: $125. Future effective 2026-10-01: $155.
- Filing agency
- Louisiana Secretary of State
- Frequency
- One time
- How to comply
- Submit Form 338 through the accepted channel and retain the filed withdrawal.
- Official form or portal
- Application to Withdraw Foreign Corporation and Limited Liability Company, Form 338
Applies to: An authorized foreign nonprofit ending its Louisiana corporate authority.
- Withdrawal does not close charity, tax, payroll, UI, workers compensation or local accounts and does not eliminate post-withdrawal service rules.
- Ceasing operations without withdrawal can leave annual-report and service obligations open.
Last verified: 2026-08-06
Official sources: Louisiana Secretary of State and 3 more
View official sources (4)
Register charitable solicitation and paid fundraising
What Louisiana verifiably requires is registration by a nonexempt charity that uses a professional solicitor, for $25, at least ten days before solicitation begins. What it has not settled is whether a charity soliciting only through its own employees and volunteers must register too, because the Attorney General's webpage and rule use the professional-solicitor trigger while the current exemption form says every organization outside the listed exemptions must register. That conflict is preserved here rather than resolved. Paid fundraising, platforms and internet solicitation are separate questions again, and several of them have no official Louisiana classification yet.
Submit the Unified Registration Statement and Louisiana checklist materials at least ten days before solicitation. The current state registration fee is $25; online payment adds the stated $1 plus 2.75% processing charge.
- Deadline
- At least 10 days before beginning solicitation through a professional solicitor.
- Fee
- $25 state fee; online processing charge stated by the agency: $1 plus 2.75%.
- Filing agency
- Louisiana Department of Justice, Office of the Attorney General
- Frequency
- Initial and annual
- How to comply
- File online or by the Attorney General's accepted mail method with the URS, governing documents, IRS letter and applicable solicitor contracts.
- Official form or portal
- Unified Registration Statement; Charitable Organization Registration Checklist; Attorney General registration portal
Applies to: A charitable organization within the current Louisiana Attorney General rule for organizations using a professional solicitor and not qualifying for an exemption.
- Exempt organizations and organizations outside the professional-solicitor trigger require the separate scope analysis in LA-F039–LA-F041.
- Soliciting without required registration can support enforcement under charitable-solicitation law.
- Arkansas charitable solicitation registration required
- Idaho charitable solicitation registration required in some cases
Last verified: 2026-08-06
Official sources: Louisiana Department of Justice, Office of the Attorney General and 4 more
View official sources (5)
The current checklist calls for the URS, Articles and bylaws, IRS determination letter or related status information, professional-solicitor contracts and the jurisdictions in which the organization is registered.
- Deadline
- With the initial registration and with material updates requested by the agency.
- Fee
- Included in the $25 registration fee; copy and processing costs are separate.
- Filing agency
- Louisiana Department of Justice, Office of the Attorney General
- Frequency
- Initial and event-triggered
- How to comply
- Submit the URS and every current checklist attachment through the accepted channel.
- Official form or portal
- Unified Registration Statement; registration checklist
Applies to: A charitable organization making the Attorney General registration filing.
- The checklist states Louisiana does not require Form 990 for annual registration; other regulators or contracts can require it.
- An incomplete package can delay registration and leave solicitation unapproved.
Last verified: 2026-08-06
Official sources: Louisiana Department of Justice, Office of the Attorney General and 2 more
View official sources (3)
Claim an exemption only when the organization fits an exact category and can supply the requested documentation. The current Attorney General materials identify religious, educational, hospital and voluntary-health categories.
- Deadline
- Before relying on the exemption and before solicitation that would otherwise require registration.
- Fee
- No exemption-filing fee is stated in the reviewed exemption materials; do not encode $0 without agency confirmation.
- Filing agency
- Louisiana Department of Justice, Office of the Attorney General
- Frequency
- Initial and change-triggered
- How to comply
- Complete the exemption form and checklist or obtain written agency confirmation when the category is uncertain.
- Official form or portal
- Charitable Organization Exemption Form; Exemption Checklist
Applies to: Religious organizations, qualifying educational institutions, Louisiana hospitals or voluntary health organizations and other organizations asserting an exemption.
- Exemption scope can depend on organizational status and activity; an exemption from charity registration is not tax, gaming or local-permit exemption.
- An unsupported exemption claim can result in unregistered solicitation and enforcement exposure.
Last verified: 2026-08-06
Official sources: Louisiana Department of Justice, Office of the Attorney General and 3 more
View official sources (4)
The Attorney General describes the registration as annual. Refile or renew through the current channel with the $25 fee and updated information while the trigger continues.
- Deadline
- Annually; the reviewed public materials do not state one universal anniversary or fiscal-year formula beyond annual renewal.
- Fee
- $25 state fee; stated online processing charge applies if paid online.
- Filing agency
- Louisiana Department of Justice, Office of the Attorney General
- Frequency
- Annual
- How to comply
- Use the Attorney General registration channel and retain renewal confirmation.
- Official form or portal
- Annual charitable registration renewal; Attorney General portal
Applies to: A registered charitable organization continuing to use a professional solicitor.
- Do not merge this filing with the Secretary of State annual report or federal Form 990.
- Failure to renew can make continued covered solicitation noncompliant.
- Arkansas charity registration renewal required
- Arizona charity registration renewal not required
Last verified: 2026-08-06
Official sources: Louisiana Department of Justice, Office of the Attorney General and 2 more
View official sources (3)
The Attorney General webpage and LAC rule frame registration around use of a professional solicitor, while the current exemption form says all organizations outside listed exemptions must register. Do not publish a universal trigger until the Attorney General reconciles the materials.
- Deadline
- Before solicitation if the organization is outside the verified professional-solicitor trigger.
- Fee
- Potential $25 registration fee; applicability unresolved.
- Filing agency
- Louisiana Department of Justice, Office of the Attorney General
- Frequency
- Initial and annual if required
- How to comply
- Request written classification from the Attorney General or inspect the live portal instructions for the organization's solicitation model.
- Official form or portal
- Attorney General charity registration and exemption materials
Applies to: Louisiana and out-of-state charitable organizations soliciting without a professional solicitor, including organizations using only employees or volunteers.
- Internet, mail, telephone and out-of-state solicitation can add fact-specific questions.
- Overstating the narrow trigger can cause missed registration; overstating the broad trigger can invent a filing for volunteer-only organizations.
Verification in progress. Safe approach: The Attorney General webpage and LAC rule frame registration around use of a professional solicitor, while the current exemption form says all organizations outside listed exemptions must register. Do not publish a universal trigger until the Attorney General reconciles the materials. Confirm the unresolved element with Louisiana Department of Justice, Office of the Attorney General before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: Current official sources materially conflict: the agency page and rule use a professional-solicitor trigger, while the exemption form uses broader wording. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: whether a nonexempt charity using only its own employees or volunteers must register. Why the official evidence is insufficient: Two current official Attorney General materials state materially different registration scope. How to resolve it: Louisiana Department of Justice, Office of the Attorney General; existing sources `LA-S023`, `LA-S026`, `LA-S027`, `LA-S029`, `LA-S030`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Overstating the narrow trigger can cause missed registration; overstating the broad trigger can invent a filing for volunteer-only organizations.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana Department of Justice, Office of the Attorney General and 4 more
View official sources (5)
The reviewed Attorney General registration package does not state a contribution or revenue threshold that mandates an independent review or audit. Confirm any threshold through current statute, regulation or written agency guidance before publication.
- Deadline
- Before representing that a review or audit is legally required.
- Fee
- Professional fees are private and variable; no state filing fee or threshold confirmed.
- Filing agency
- Louisiana Department of Justice, Office of the Attorney General
- Responsible party
- Louisiana Department of Justice, Office of the Attorney General; Louisiana Board of Accountancy if professional standards apply
- Frequency
- Annual or event-triggered if applicable
- How to comply
- Ask the Attorney General whether the organization's registration requires reviewed or audited statements and retain written instructions.
- Official form or portal
- No current threshold form confirmed
Applies to: Charitable organizations preparing registration or renewal materials and organizations receiving contributions.
- Grant, contract, federal, gaming or board requirements can independently require financial statements or an audit.
- Inventing a threshold can impose unnecessary cost or omit a legally required engagement.
Verification in progress. Safe approach: The reviewed Attorney General registration package does not state a contribution or revenue threshold that mandates an independent review or audit. Confirm any threshold through current statute, regulation or written agency guidance before publication. Confirm the unresolved element with Louisiana Department of Justice, Office of the Attorney General; Louisiana Board of Accountancy if professional standards apply before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The current checklist specifies documents and expressly addresses Form 990 but does not state review or audit thresholds. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: statutory or regulatory charity financial-review and audit thresholds, if any. Why the official evidence is insufficient: No current official Louisiana source located in the registration system states an exact audit or review threshold. How to resolve it: Louisiana Department of Justice, Office of the Attorney General; Louisiana Board of Accountancy if professional standards apply; existing sources `LA-S023`, `LA-S025`, `LA-S024`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Inventing a threshold can impose unnecessary cost or omit a legally required engagement.
- Arkansas audit and financial statements required in some cases
- Massachusetts audit and financial statements required in some cases
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana Department of Justice, Office of the Attorney General and 2 more
View official sources (3)
Classify the paid role under R.S. 51:1901 and LAC 16:III.515. The charity's use of a professional solicitor triggers the verified charity registration system and the registration checklist calls for the solicitor contract.
- Deadline
- Classify and contract before solicitation; charity registration at least 10 days before solicitation.
- Fee
- Charity registration fee $25; separate solicitor fees, bond or registration charges were not established by the mapped sources.
- Filing agency
- Louisiana Department of Justice, Office of the Attorney General
- Frequency
- Per contract and annual registration
- How to comply
- Use a written contract, submit it with the charity registration and comply with solicitation representations and records required by law.
- Official form or portal
- Professional-solicitor contract; URS and checklist
Applies to: A charity retaining a person or entity that falls within Louisiana's professional-solicitor definition.
- Ordinary employees, volunteers, counsel and platforms should not be collapsed into this role without the statutory definition.
- Misclassification can result in unregistered solicitation, deceptive-practice enforcement or contract noncompliance.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 3 more
View official sources (4)
The reviewed Louisiana charity materials focus on professional solicitors and do not clearly establish a separate modern fundraising-counsel registration category. Classify the actual services before assuming registration, exemption or contract duties.
- Deadline
- Before engagement and before campaign activity.
- Fee
- No distinct state fee confirmed.
- Filing agency
- Louisiana Department of Justice, Office of the Attorney General
- Frequency
- Per engagement
- How to comply
- Provide the contract and service description to the Attorney General for written classification when material.
- Official form or portal
- No distinct current form confirmed
Applies to: A charity retaining paid strategic, advisory or campaign-management assistance that does not directly solicit.
- An advisor who directly solicits or controls funds may fall within another statutory definition.
- Treating a consultant as unregulated can omit duties; treating every consultant as a solicitor can invent registration and disclosure requirements.
Verification in progress. Safe approach: The reviewed Louisiana charity materials focus on professional solicitors and do not clearly establish a separate modern fundraising-counsel registration category. Classify the actual services before assuming registration, exemption or contract duties. Confirm the unresolved element with Louisiana Department of Justice, Office of the Attorney General before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The official sources define and implement professional solicitation but do not clearly identify a separate fundraising-counsel workflow. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: separate registration, fee, contract filing or reporting duties for fundraising counsel. Why the official evidence is insufficient: Current official law and agency materials do not clearly classify non-soliciting fundraising consultants as a distinct filing category. How to resolve it: Louisiana Department of Justice, Office of the Attorney General; existing sources `LA-S029`, `LA-S030`, `LA-S023`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Treating a consultant as unregulated can omit duties; treating every consultant as a solicitor can invent registration and disclosure requirements.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
Louisiana's reviewed charity law and forms do not provide a clear operational classification for every modern platform, commercial coventure or custody flow. Do not extend professional-solicitor rules automatically or assume no regulation.
- Deadline
- Before launch, contract execution or transfer of donor funds.
- Fee
- No universal state fee confirmed.
- Filing agency
- Louisiana Department of Justice, Office of the Attorney General
- Responsible party
- Louisiana Department of Justice, Office of the Attorney General; other regulators depending on the arrangement
- Frequency
- Per arrangement
- How to comply
- Document the solicitation, representations, custody, fees and contracts and request agency classification when the result changes registration or reporting.
- Official form or portal
- No universal platform form confirmed
Applies to: Charities using cause-marketing partners, online platforms, crowdfunding tools, peer-to-peer campaigns or payment processors.
- Ordinary merchant processing is not automatically a professional solicitor; direct solicitation, control of funds or percentage compensation may change the analysis.
- Misclassification can cause unregistered solicitation, deceptive disclosures, mishandled funds or unsupported charity endorsements.
Verification in progress. Safe approach: Louisiana's reviewed charity law and forms do not provide a clear operational classification for every modern platform, commercial coventure or custody flow. Do not extend professional-solicitor rules automatically or assume no regulation. Confirm the unresolved element with Louisiana Department of Justice, Office of the Attorney General; other regulators depending on the arrangement before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The official sources regulate solicitation and telephone practices but do not state a complete modern platform taxonomy. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: platform and commercial-coventurer classifications, contract filings, custody and campaign reporting. Why the official evidence is insufficient: No current official Louisiana source establishes a complete classification and filing matrix for platforms, crowdfunding, peer-to-peer tools and commercial coventures. How to resolve it: Louisiana Department of Justice, Office of the Attorney General; other regulators depending on the arrangement; existing sources `LA-S029`, `LA-S030`, `LA-S031`, `LA-S023`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Misclassification can cause unregistered solicitation, deceptive disclosures, mishandled funds or unsupported charity endorsements.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana State Legislature and 3 more
View official sources (4)
Apply the verified professional-solicitor and exemption rules, but do not state that passive or donor-initiated internet activity always does or never does create Louisiana registration. Directed campaigns and telephone solicitation require fact-specific review.
- Deadline
- Before launching a directed Louisiana or multistate campaign.
- Fee
- Potential charity registration fee $25; other fees unresolved.
- Filing agency
- Louisiana Department of Justice, Office of the Attorney General
- Responsible party
- Louisiana Department of Justice, Office of the Attorney General; applicable telephone regulator
- Frequency
- Campaign-specific
- How to comply
- Document targeting, donor initiation, platform role, compensation and call or message method; obtain written Attorney General guidance when material.
- Official form or portal
- Attorney General registration system; applicable telephone-solicitation compliance
Applies to: Louisiana and out-of-state charities using websites, donate buttons, email, text, social media, crowdfunding, telephone or recurring online donations.
- Local solicitation permits and other states' rules remain separate.
- An overbroad statement can either omit registration or impose unsupported filings on passive websites.
Verification in progress. Safe approach: Apply the verified professional-solicitor and exemption rules, but do not state that passive or donor-initiated internet activity always does or never does create Louisiana registration. Directed campaigns and telephone solicitation require fact-specific review. Confirm the unresolved element with Louisiana Department of Justice, Office of the Attorney General; applicable telephone regulator before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The mapped sources regulate solicitation and telephone practices but do not establish a comprehensive digital-nexus boundary. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: operational registration nexus for websites, donate buttons, social media, text, crowdfunding and recurring online donors. Why the official evidence is insufficient: Current official Louisiana sources do not clearly distinguish passive websites, directed digital campaigns, donor-initiated gifts and multistate crowdfunding. How to resolve it: Louisiana Department of Justice, Office of the Attorney General; applicable telephone regulator; existing sources `LA-S023`, `LA-S029`, `LA-S030`, `LA-S031`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: An overbroad statement can either omit registration or impose unsupported filings on passive websites.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana Department of Justice, Office of the Attorney General and 3 more
View official sources (4)
Louisiana has charitable-trust and UPMIFA law, but the reviewed sources do not identify a universal separate charitable-trust registration filing for every nonprofit corporation. Keep corporate charity registration, trust status and restricted funds separate.
- Deadline
- At entity selection, gift acceptance and before representing a separate trust-registration duty or exemption.
- Fee
- No universal separate registration fee confirmed.
- Filing agency
- Louisiana Department of Justice, Office of the Attorney General
- Responsible party
- Louisiana Department of Justice, Office of the Attorney General; Louisiana courts
- Frequency
- Event-triggered
- How to comply
- Identify the legal owner and instrument; seek Attorney General or court guidance for an actual charitable trust or disputed restriction.
- Official form or portal
- No universal charitable-trust registration form confirmed
Applies to: Louisiana nonprofit corporations, charitable trusts and institutions holding restricted funds.
- Special statutory trusts and donor-created trusts can have distinct requirements.
- Collapsing a corporation into a trust can invent filings; ignoring an actual trust can misapply fiduciary and modification rules.
Verification in progress. Safe approach: Louisiana has charitable-trust and UPMIFA law, but the reviewed sources do not identify a universal separate charitable-trust registration filing for every nonprofit corporation. Keep corporate charity registration, trust status and restricted funds separate. Confirm the unresolved element with Louisiana Department of Justice, Office of the Attorney General; Louisiana courts before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The statutes establish UPMIFA and specialized trust rules but do not affirmatively create a universal corporate-charity trust registration filing. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: whether any class of charitable trust must make a separate Attorney General registration beyond solicitation law. Why the official evidence is insufficient: No current official statewide form or statute located establishes a universal separate charitable-trust registration for nonprofit corporations. How to resolve it: Louisiana Department of Justice, Office of the Attorney General; Louisiana courts; existing sources `LA-S058`, `LA-S054`, `LA-S023`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Collapsing a corporation into a trust can invent filings; ignoring an actual trust can misapply fiduciary and modification rules.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
Protect charitable trusts, endowments, and restricted assets
Louisiana UPMIFA governs how an institutional fund is invested, how much may be appropriated from an endowment, and when a donor restriction may be released or modified. The small-fund shortcut needs both tests at once: a fund under $100,000 that is also more than twenty years old, with sixty days' notice to the Attorney General. Corporate approval of a merger, sale or dissolution does not by itself resolve what happens to restricted property.
Apply prudence, loyalty, diversification, cost and other statutory factors when managing and investing institutional funds, subject to the gift instrument.
- Deadline
- Continuously and at each investment decision.
- Fee
- No state filing fee; investment and professional costs vary.
- Responsible party
- Internal governance; Louisiana courts; potentially Attorney General
- Frequency
- Continuous
- How to comply
- Adopt and document an investment process consistent with the gift instrument and statutory factors.
- Official form or portal
- Gift instrument; investment policy; board or committee minutes
Applies to: Louisiana nonprofit institutions holding institutional funds, including endowments and donor-restricted funds.
- UPMIFA does not override an express donor restriction.
- Imprudent management can create fiduciary liability and violate donor restrictions.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 1 more
View official sources (2)
Determine whether an expenditure is prudent using the statutory duration, preservation, purpose, economic, inflation, investment and other relevant factors and the donor instrument.
- Deadline
- Before each appropriation or accumulation decision.
- Fee
- No state filing fee.
- Responsible party
- Internal governance; Louisiana courts
- Frequency
- Event-triggered
- How to comply
- Document the board's factors, amount and consistency with the gift instrument.
- Official form or portal
- Endowment spending policy; board minutes
Applies to: Louisiana nonprofit institutions appropriating or accumulating endowment funds.
- An institution may not treat a fund as unrestricted merely because it is underwater.
- Improper appropriation can invade restricted principal and create fiduciary or donor-enforcement exposure.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 1 more
View official sources (2)
Obtain donor consent when available or use the court process. For a fund under $100,000 and more than 20 years old, Louisiana permits a statutory modification process after Attorney General notice and no objection within 60 days, while preserving charitable purpose.
- Deadline
- Before modifying or disregarding the restriction; small-old-fund notice at least 60 days before modification.
- Fee
- Courts, counsel and notice costs vary; no universal state filing fee stated.
- Filing agency
- Louisiana courts
- Responsible party
- Louisiana courts; Louisiana Department of Justice, Office of the Attorney General; internal governance
- Frequency
- Event-triggered
- How to comply
- Document eligibility, provide the Attorney General notice when using the statutory path and obtain required consent or order.
- Official form or portal
- Donor consent; petition; Attorney General notice
Applies to: Louisiana institutions seeking to release or modify a management, investment or purpose restriction.
- The small-old-fund path requires both amount and age conditions and does not permit use outside charitable purposes.
- Unauthorized modification can violate donor intent and expose the institution and fiduciaries.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 1 more
View official sources (2)
Corporate approvals do not alone resolve donor restrictions, trust interests, cy pres, Attorney General notice or court approval. Build an asset inventory and obtain transaction-specific confirmation before final transfer.
- Deadline
- Before transaction approval is treated as final and before asset distribution.
- Fee
- No universal fee confirmed; court, notice and professional costs vary.
- Filing agency
- Louisiana Department of Justice, Office of the Attorney General
- Responsible party
- Louisiana Department of Justice, Office of the Attorney General; Louisiana courts; internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Classify each asset, map the governing instrument and seek written agency guidance or a court order when required.
- Official form or portal
- Asset schedule; gift instruments; transaction plan; notice or petition as applicable
Applies to: A Louisiana nonprofit merging, converting, selling substantially all assets, dissolving or modifying restricted charitable property.
- Not every unrestricted operating asset requires court involvement; no universal negative is inferred.
- An unsupported transfer can divert charitable property and expose directors, recipients and the transaction.
Verification in progress. Safe approach: Corporate approvals do not alone resolve donor restrictions, trust interests, cy pres, Attorney General notice or court approval. Build an asset inventory and obtain transaction-specific confirmation before final transfer. Confirm the unresolved element with Louisiana Department of Justice, Office of the Attorney General; Louisiana courts; internal corporate governance before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The corporate and UPMIFA sources prove separate approval and restriction systems but do not create one universal Attorney General or court workflow for every transaction. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: exact notice, approval and court requirements for each merger, conversion, asset sale and dissolution scenario. Why the official evidence is insufficient: Attorney General and court participation depends on asset restrictions, trust status and transaction type; no single current official matrix resolves every case. How to resolve it: Louisiana Department of Justice, Office of the Attorney General; Louisiana courts; internal corporate governance; existing sources `LA-S017`, `LA-S057`, `LA-S058`, `LA-S001`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: An unsupported transfer can divert charitable property and expose directors, recipients and the transaction.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana State Legislature and 3 more
View official sources (4)
Handle corporation income and franchise tax
Federal section 501 recognition supplies the basis for the Louisiana corporation-income-tax exemption and supplies nothing beyond it. Franchise tax is repealed, but only for taxable periods beginning on or after January 1, 2026, so a period that began earlier is still live. Unrelated or otherwise taxable income still produces a Louisiana return, and the estimated-payment duty starts once expected tax reaches $1,000.
R.S. 47:287.501 exempts qualifying section 501 organizations from Louisiana corporation income tax to the extent they are federally exempt. This does not create sales-tax or property-tax exemption.
- Deadline
- At tax account setup and for each taxable period.
- Fee
- No separate exemption fee stated in the statute; filing or account procedures may apply.
- Filing agency
- Louisiana Department of Revenue
- Responsible party
- Louisiana Department of Revenue; Internal Revenue Service
- Frequency
- Annual and status-triggered
- How to comply
- Maintain the federal determination and apply the Louisiana exemption rule; file any state return required for taxable or unrelated income.
- Official form or portal
- Federal determination letter; Louisiana corporate tax account
Applies to: A Louisiana corporation recognized under an applicable Internal Revenue Code section, including section 501(c)(3).
- Unrelated business income, pending recognition, revocation and other classifications remain separate.
- Unsupported exemption treatment can produce tax, interest and penalties.
- Texas state income tax exemption application required
- Hawaii state income tax exemption required
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
The exemption statute is clear, but the reviewed current Department of Revenue materials do not provide one dedicated nonprofit exemption application or notification workflow. Confirm whether to upload the IRS letter, file a return or use correspondence.
- Deadline
- After federal recognition and before omitting an otherwise expected corporation return.
- Fee
- No application fee confirmed.
- Filing agency
- Louisiana Department of Revenue
- Frequency
- One time and status-triggered
- How to comply
- Use LaTAP or written Department guidance to document the exemption and retain confirmation.
- Official form or portal
- No dedicated current nonprofit exemption form confirmed
Applies to: A Louisiana nonprofit obtaining or expecting federal recognition and establishing its state corporate tax posture.
- Pending or retroactive recognition and organizations with taxable income require separate handling.
- Failure to establish the account posture can create notices or missed returns; inventing an application can misdirect filers.
Verification in progress. Safe approach: The exemption statute is clear, but the reviewed current Department of Revenue materials do not provide one dedicated nonprofit exemption application or notification workflow. Confirm whether to upload the IRS letter, file a return or use correspondence. Confirm the unresolved element with Louisiana Department of Revenue before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The statute proves substantive exemption, but the current public forms index does not identify one dedicated nonprofit exemption application. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: whether a newly exempt corporation must submit its IRS letter through LaTAP, correspondence or an initial return. Why the official evidence is insufficient: Current official materials do not state one complete nonprofit exemption-notification workflow. How to resolve it: Louisiana Department of Revenue; existing sources `LA-S032`, `LA-S033`, `LA-S034`, `LA-S047`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Failure to establish the account posture can create notices or missed returns; inventing an application can misdirect filers.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana State Legislature and 3 more
View official sources (4)
The Department states estimated payments apply when expected corporation income tax is $1,000 or more. Use the current schedule and electronic payment method.
- Deadline
- During the taxable year on the Department's current estimated-payment schedule.
- Fee
- Payment amount is tax-dependent; no separate filing fee.
- Filing agency
- Louisiana Department of Revenue
- Frequency
- Periodic when threshold met
- How to comply
- Use the current corporate estimated-tax form or LaTAP payment function.
- Official form or portal
- Corporate estimated payment; LaTAP
Applies to: An exempt organization expecting Louisiana corporation income tax from unrelated or other taxable income.
- The exact installment calculation and short-year rules depend on the taxpayer.
- Underpayment can create interest or additions even if the annual return is timely.
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 2 more
View official sources (3)
Louisiana repealed corporation franchise tax for taxable periods beginning on or after January 1, 2026. Do not apply repeal to an earlier period merely because the return is filed in 2026.
- Deadline
- For periods beginning on or after 2026-01-01; earlier periods remain subject to prior law and filing rules.
- Fee
- No franchise tax for covered post-repeal periods; prior-period tax can remain due.
- Filing agency
- Louisiana Department of Revenue
- Frequency
- Tax-period transition
- How to comply
- Classify the taxable-period start date and file any outstanding pre-repeal return or final obligation.
- Official form or portal
- Louisiana corporate tax filing system
Applies to: Corporations evaluating Louisiana franchise tax for current, prior, short or final periods.
- Franchise-tax repeal does not repeal corporation income tax.
- Using the wrong period rule can omit a prior liability or incorrectly assess a repealed tax.
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 3 more
View official sources (4)
Do not assume pending status automatically suspends Louisiana returns, retroactive federal recognition automatically corrects the state account, or corporate dissolution closes the tax account. Obtain Department instructions for each transition.
- Deadline
- Before the affected return deadline and promptly after recognition, revocation or closure.
- Fee
- Tax, interest and penalties vary; no universal account-change fee confirmed.
- Filing agency
- Louisiana Department of Revenue
- Responsible party
- Louisiana Department of Revenue; Internal Revenue Service
- Frequency
- Status-triggered
- How to comply
- Use LaTAP or written correspondence to update status, amend returns and file final returns as directed.
- Official form or portal
- LaTAP; current corporate return; written Department instructions
Applies to: Organizations awaiting federal recognition, receiving retroactive recognition, losing recognition or closing.
- Franchise-tax repeal and sales-tax account closure are separate.
- Incorrect transition treatment can create notices, missed returns or unsupported refunds.
Verification in progress. Safe approach: Do not assume pending status automatically suspends Louisiana returns, retroactive federal recognition automatically corrects the state account, or corporate dissolution closes the tax account. Obtain Department instructions for each transition. Confirm the unresolved element with Louisiana Department of Revenue; Internal Revenue Service before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The official sources establish exemption and filing systems but do not provide one complete public workflow for pending, retroactive, revoked and final cases. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: exact filing and account steps for pending, retroactive, revoked and closing exempt organizations. Why the official evidence is insufficient: Current Department materials do not consolidate all federal-status transition and final-account procedures for exempt organizations. How to resolve it: Louisiana Department of Revenue; Internal Revenue Service; existing sources `LA-S032`, `LA-S033`, `LA-S034`, `LA-S047`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Incorrect transition treatment can create notices, missed returns or unsupported refunds.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana State Legislature and 3 more
View official sources (4)
Handle sales and use tax, including Form R-1048
There is no blanket Louisiana nonprofit sales-tax exemption and no general exemption number to quote to a vendor. Purchases and sales are opposite sides of the counter and are answered separately: a purchase is exempt only under a specific statutory exemption with the exact documentation, while taxable sales require registration, collection and returns. Form R-1048 is narrow annual relief for approved fundraising events, filed at least thirty days before the first event, and it expires at year end rather than carrying forward.
Louisiana does not issue a general nonprofit sales-tax exemption number, and federal section 501(c)(3) status alone does not exempt purchases or sales. Use only an exact statutory or event-specific exemption.
- Deadline
- Before making an exempt purchase, issuing a certificate or omitting tax from a sale.
- Fee
- No general exemption application fee because no general exemption number exists; specific programs may have separate procedures.
- Filing agency
- Louisiana Department of Revenue
- Frequency
- Transaction-specific
- How to comply
- Register taxable activities and retain the exact statutory certificate or approval supporting any exemption.
- Official form or portal
- Louisiana tax account; specific exemption certificate or Form R-1048
Applies to: Louisiana nonprofits making purchases or sales.
- Entity-specific and activity-specific exemptions remain available when their exact conditions are met.
- Unsupported exemption use can create tax, interest, penalties and vendor liability.
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 2 more
View official sources (3)
Register the sales-tax account through the Department's current business-registration workflow and use LaTAP for filings and payments. Registration is separate from incorporation and charity registration.
- Deadline
- Before the first taxable sale or event requiring registration.
- Fee
- No universal state registration fee stated; local permits or licenses can have separate fees.
- Filing agency
- Louisiana Department of Revenue
- Responsible party
- Louisiana Department of Revenue; applicable local collector
- Frequency
- Initial; returns recurring
- How to comply
- Register through the Department's business-registration process and complete separate local registration when required.
- Official form or portal
- Business Registration; LaTAP
Applies to: A nonprofit making taxable sales, operating at special events or otherwise required to collect Louisiana sales or use tax.
- Marketplace collection and local collector rules may alter who files for a specific transaction.
- Unregistered taxable sales can create assessment, interest, penalties and event enforcement.
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 2 more
View official sources (3)
Nonprofit status does not make seller activity automatically exempt. Classify each sale and collect state and local tax unless a specific statute, Form R-1048 approval or marketplace rule applies.
- Deadline
- At each taxable sale; returns due on the account's assigned frequency.
- Fee
- Tax rate and local component vary; no separate filing fee stated.
- Filing agency
- Louisiana Department of Revenue
- Responsible party
- Louisiana Department of Revenue; applicable parish or local collector
- Frequency
- Transaction-specific and recurring
- How to comply
- Use the registered account, collect the correct tax and file assigned returns, including required zero returns.
- Official form or portal
- Sales-tax account; LaTAP; local collector system
Applies to: A nonprofit selling tangible personal property, admissions, parking, food, rentals or taxable services.
- Sponsorship, dues, program fees, advertising, donated goods, online sales and services require transaction-specific classification.
- Failure to collect or remit can make the nonprofit liable for tax, interest and penalties.
- Arkansas sales tax when you sell required in some cases
- Georgia sales tax when you sell required
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 3 more
View official sources (4)
Screen the exact exemption category, purchaser, item, use, construction relationship and documentation. Do not use federal status or Form R-1048 as a general purchase certificate.
- Deadline
- Before the exempt purchase.
- Fee
- No universal fee; certificates and applications vary by exemption.
- Filing agency
- Louisiana Department of Revenue
- Responsible party
- Louisiana Department of Revenue; applicable local collector
- Frequency
- Transaction-specific
- How to comply
- Provide the vendor the exact exemption certificate or Department approval required by the controlling statute.
- Official form or portal
- Specific Louisiana exemption certificate or approval
Applies to: A nonprofit whose purchases may fall within an entity-specific or activity-specific Louisiana exemption.
- Employee or contractor purchases, construction materials, resale and use tax can follow different rules.
- Improper certificates can shift tax liability and penalties to the nonprofit and vendor.
- Texas sales tax when you buy application required
- Kansas sales tax when you buy required
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 2 more
View official sources (3)
Form R-1048 can provide event-specific relief for qualifying parking, admissions and tangible-personal-property sales. It does not create a blanket exemption for all purchases, services, rentals or unrelated sales.
- Deadline
- Apply before the first covered event and only for listed events and dates.
- Fee
- No application fee stated in the reviewed current program materials.
- Filing agency
- Louisiana Department of Revenue
- Frequency
- Annual application with event-specific coverage
- How to comply
- Submit the annual R-1048 application and list the qualifying event dates and activities.
- Official form or portal
- Form R-1048; Nonprofit R-1048 program page
Applies to: Eligible domestic, civic, educational, historical, charitable, fraternal or religious organizations conducting listed fundraising events.
- Eligibility depends on organizational category and event facts; vendors and noncovered transactions remain separate.
- Sales outside the approval remain taxable and unsupported exemption can produce assessment.
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 3 more
View official sources (4)
Submit the annual application at least 30 days before the first event. Add later event dates through the Department's supplemental process. Approval applies only to listed events and expires at the end of the calendar year.
- Deadline
- At least 30 days before the first event; supplement before additional events; certificate expires December 31.
- Fee
- No filing fee stated.
- Filing agency
- Louisiana Department of Revenue
- Frequency
- Annual and event-triggered
- How to comply
- File the current annual application and supplemental event information through the Department's designated method.
- Official form or portal
- Form R-1048; supplemental event process
Applies to: An organization seeking R-1048 fundraising-event relief.
- Approval must be retained and matched to exact events and dates.
- Late or incomplete filing can leave an event taxable; an expired certificate cannot be reused the next year.
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 3 more
View official sources (4)
The nonprofit's event approval does not automatically exempt vendors. Promoters and sellers must follow registration, permit, collection and notice rules for their own taxable sales.
- Deadline
- Before the event and at each vendor sale.
- Fee
- Seller and local permit fees vary; no universal state event fee stated.
- Filing agency
- Louisiana Department of Revenue
- Responsible party
- Louisiana Department of Revenue; applicable local collector
- Frequency
- Per event
- How to comply
- Identify each seller, provide promoter notice and require separate registration or exemption documentation as applicable.
- Official form or portal
- Special-event seller registration or permit; promoter records
Applies to: Nonprofits hosting fairs, festivals or other events with third-party vendors or promoters.
- Marketplace facilitators and occasional-sale rules require separate facts.
- Treating all booth sales as the nonprofit's exempt sales can undercollect tax and expose the promoter.
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 2 more
View official sources (3)
Use a resale certificate only for genuine resale, accrue use tax on taxable untaxed use and determine whether a marketplace facilitator collects. A platform's collection does not eliminate all account or record duties.
- Deadline
- At purchase, use or sale; returns on assigned frequency.
- Fee
- Tax depends on transaction and location; no universal fee.
- Filing agency
- Louisiana Department of Revenue
- Responsible party
- Louisiana Department of Revenue; applicable local collector
- Frequency
- Transaction-specific and recurring
- How to comply
- Use the appropriate resale certificate, sales/use account and marketplace records.
- Official form or portal
- Resale certificate; LaTAP; marketplace statements
Applies to: Nonprofits buying for resale, consuming untaxed property, selling online or using a marketplace facilitator.
- Form R-1048 does not universally cover purchases, online sales or services.
- Misclassification can create tax, interest, penalties and duplicate or missing collection.
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 3 more
View official sources (4)
File returns on the assigned frequency, including any required zero returns, retain supporting records and use the Department's account-closure process when sales end. Corporate dissolution does not close the account.
- Deadline
- On the assigned return schedule; final return and account closure when activity ends.
- Fee
- Tax due varies; no separate state closure fee confirmed.
- Filing agency
- Louisiana Department of Revenue
- Responsible party
- Louisiana Department of Revenue; applicable local collector
- Frequency
- Recurring and final
- How to comply
- Use LaTAP or the Department's current form and close local accounts separately.
- Official form or portal
- LaTAP; sales/use tax return; account-closure request
Applies to: A nonprofit with an open Louisiana sales/use tax account.
- Temporary inactivity may not justify closure; local accounts are separate.
- Open or delinquent accounts can continue generating notices and filing obligations.
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 2 more
View official sources (3)
Apply for parish property-tax exemption
Eligibility is constitutional and statewide, but administration is entirely local. Each parish assessor runs its own intake, its own form and its own calendar, so one parish's procedure proves nothing about the next one. Orleans Parish appears here as a worked local example rather than a statewide template, and the appeal sequence after a denial still needs confirmation for the tax year in question.
Louisiana constitutional exemption depends on qualifying ownership and actual use and does not permit unrelated commercial use. Federal recognition alone does not establish the property exemption.
- Deadline
- Before the assessment date and under the parish's application procedure.
- Fee
- Parish application and record fees vary; no statewide fee confirmed.
- Filing agency
- Parish assessors
- Responsible party
- Parish assessor; Louisiana Tax Commission and courts for review
- Frequency
- Initial and change-triggered; local procedure may be annual
- How to comply
- Apply to the parish assessor with ownership, use, governing and tax-status evidence.
- Official form or portal
- Parish exemption application
Applies to: A nonprofit owning or using Louisiana real or personal property for a potentially exempt charitable, religious, educational, cemetery or related purpose.
- Mixed use, leased property, vacant land, construction-stage property, housing and personal property require fact-specific analysis.
- Without approved exemption, the property can be assessed and taxed.
- Arkansas property tax exemption required in some cases
- Florida property tax exemption application required
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
Document the actual use of each parcel or portion. Unrelated commercial use can defeat exemption for that property or portion even when the owner is federally exempt.
- Deadline
- Before applying and whenever use, lease or occupancy changes.
- Fee
- Local fees and taxes vary.
- Filing agency
- Parish assessors
- Responsible party
- Parish assessor; Louisiana Tax Commission and courts
- Frequency
- Event-triggered
- How to comply
- Submit leases, floor plans, program descriptions and use evidence requested by the assessor.
- Official form or portal
- Parish assessor exemption record
Applies to: Nonprofits owning property with mixed, leased, income-producing, vacant, housing or construction-stage uses.
- Property leased to another nonprofit or used for qualifying housing requires exact constitutional and local review.
- Overstating exempt use can create assessment, penalties or repayment; understating it can forfeit lawful relief.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 1 more
View official sources (2)
Property-tax exemption is locally administered. Contact the assessor for the parish where the property is located and use that parish's current application, deadline, evidence and renewal or change process.
- Deadline
- By the assessor's current local deadline; no universal filing date confirmed.
- Fee
- Fee varies locally; no universal amount confirmed.
- Filing agency
- Parish assessors
- Responsible party
- Parish assessor
- Frequency
- Initial and local recurring or change-triggered
- How to comply
- File with the correct parish assessor and retain the written determination.
- Official form or portal
- Parish assessor form or portal
Applies to: Louisiana nonprofits seeking property-tax exemption.
- Constitutional standards are statewide, but intake and administration are local.
- Using another parish's form or deadline can cause denial or late filing.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
Use the Orleans Parish Assessor's current forms and FAQ, provide ownership and use documents and cooperate with inspection. Do not apply this process to another parish.
- Deadline
- Under the current Orleans intake and assessment calendar; verify the exact current due date before filing.
- Fee
- Local fee not confirmed.
- Filing agency
- Parish assessors
- Responsible party
- Orleans Parish Assessor
- Frequency
- Local initial and change-triggered
- How to comply
- Use the current forms page and assessor instructions rather than an old downloaded form alone.
- Official form or portal
- Orleans Parish Assessor exemption application
Applies to: Organizations seeking exemption for property located in Orleans Parish.
- The older PDF is retained only as a needs-recheck source and must not control the current deadline or fee.
- Late or incomplete local filing can result in assessment.
Last verified: 2026-08-06
Official sources: Orleans Parish Assessor and 3 more
View official sources (4)
The statewide constitutional test is verified, but current direct nonprofit intake forms, deadlines and renewal instructions were not located for every sampled parish. Obtain the specific assessor's current procedure.
- Deadline
- By the parish's current deadline.
- Fee
- Local fee and procedure unresolved.
- Filing agency
- Parish assessors
- Responsible party
- East Baton Rouge Parish Assessor; Jefferson Parish Assessor; other applicable parish assessor
- Frequency
- Local
- How to comply
- Contact the assessor and obtain the current written application, checklist and deadline.
- Official form or portal
- Parish-specific form or written assessor instruction
Applies to: Nonprofits owning property outside Orleans Parish, including East Baton Rouge and Jefferson Parishes.
- No Orleans procedure is generalized to these parishes.
- Using an unverified local form or deadline can cause a missed exemption.
Verification in progress. Safe approach: The statewide constitutional test is verified, but current direct nonprofit intake forms, deadlines and renewal instructions were not located for every sampled parish. Obtain the specific assessor's current procedure. Confirm the unresolved element with East Baton Rouge Parish Assessor; Jefferson Parish Assessor; other applicable parish assessor before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The Constitution resolves substantive eligibility but the reviewed official sources do not establish uniform parish procedures. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: current East Baton Rouge and Jefferson application forms, deadlines, renewal and change-of-use procedures. Why the official evidence is insufficient: Direct current nonprofit exemption intake and deadlines were not confirmed for all representative parishes. How to resolve it: East Baton Rouge Parish Assessor; Jefferson Parish Assessor; other applicable parish assessor; existing sources `LA-S050`, `LA-S051`, `LA-S052`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Using an unverified local form or deadline can cause a missed exemption.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
Act promptly after a local determination, but confirm the exact assessor review, board of review, Louisiana Tax Commission and district-court sequence and deadlines for the tax year.
- Deadline
- Within the deadline stated in the assessment notice and current appeal calendar.
- Fee
- Fees and costs vary; no universal fee confirmed.
- Filing agency
- Parish assessors
- Responsible party
- Parish assessor; parish board of review; Louisiana Tax Commission; Louisiana courts
- Frequency
- Event-triggered
- How to comply
- Preserve the notice and evidence and use the current official appeal instructions.
- Official form or portal
- Assessment notice; current appeal form or portal
Applies to: A nonprofit disputing an assessor's denial, classification or valuation.
- Eligibility and valuation disputes may use different records or standards.
- Missing a short appeal deadline can forfeit review.
Verification in progress. Safe approach: Act promptly after a local determination, but confirm the exact assessor review, board of review, Louisiana Tax Commission and district-court sequence and deadlines for the tax year. Confirm the unresolved element with Parish assessor; parish board of review; Louisiana Tax Commission; Louisiana courts before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The constitutional source establishes the exemption, but the reviewed materials do not provide a complete current statewide procedural calendar. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: exact 2026 assessor, board, Tax Commission and court appeal deadlines for exemption denials. Why the official evidence is insufficient: A complete current official statewide appeal sequence and exact deadlines were not confirmed. How to resolve it: Parish assessor; parish board of review; Louisiana Tax Commission; Louisiana courts; existing sources `LA-S050`, `LA-S052`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Missing a short appeal deadline can forfeit review.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana State Legislature and 1 more
View official sources (2)
Register payroll and manage employment compliance
Four employer systems open on four different triggers and none of them registers the others. Withholding begins when the first Louisiana wages are withheld, unemployment coverage for a nonprofit begins at four or more individuals in each of twenty different weeks, workers compensation generally begins with the first covered worker, and new hires and rehires are reported within twenty days. Louisiana sets no state minimum wage of its own, so the federal framework applies while Louisiana wage-payment, final-pay, child-labor and poster rules still bind.
Register for withholding only when the organization begins withholding Louisiana tax. Add the account through LaTAP or the current Department business-registration workflow; incorporation does not create the account automatically.
- Deadline
- Before or when the first withholding obligation begins.
- Fee
- No registration fee stated.
- Filing agency
- Louisiana Department of Revenue
- Frequency
- Initial
- How to comply
- Add the withholding account through LaTAP or the current business-registration process.
- Official form or portal
- LaTAP; Business Registration
Applies to: Louisiana nonprofit employers paying wages subject to Louisiana income-tax withholding.
- Withholding is separate from UI, workers compensation, new-hire reporting and federal payroll tax.
- Failure to register can produce delinquent returns, tax, interest and penalties.
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 1 more
View official sources (2)
File Form L-1 and remit withheld tax on the account's assigned filing and payment frequency. Use the current electronic or paper option allowed for the account.
- Deadline
- On the assigned monthly, quarterly or other Department schedule.
- Fee
- Tax due varies; no separate filing fee stated.
- Filing agency
- Louisiana Department of Revenue
- Frequency
- Recurring
- How to comply
- File Form L-1 and pay through LaTAP or another current accepted method.
- Official form or portal
- Form L-1; LaTAP
Applies to: A nonprofit with an active Louisiana withholding account.
- Return and payment timing can differ; follow the account notice and current guidance.
- Late returns or deposits can create interest and penalties and can leave employee withholding uncredited.
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 3 more
View official sources (4)
Submit the annual Form L-3 reconciliation and W-2 information using the Department's current electronic process and the deadline for the reporting year.
- Deadline
- By the annual deadline in the current tax calendar; use the year-specific due date.
- Fee
- No separate filing fee stated.
- Filing agency
- Louisiana Department of Revenue
- Frequency
- Annual
- How to comply
- Transmit L-3 and W-2 data through the current Department electronic channel.
- Official form or portal
- Form L-3; electronic W-2 filing
Applies to: Louisiana nonprofit employers issuing W-2s.
- Corrected W-2 and account-closure procedures are separate.
- Late or inaccurate wage reporting can create penalties and mismatches for employees.
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 2 more
View official sources (3)
File all final withholding returns and reconciliations and close the account through the Department's current process. Corporate dissolution or foreign withdrawal does not close payroll tax accounts.
- Deadline
- When the last payroll is processed and by the applicable final return deadlines.
- Fee
- Tax due varies; no closure fee confirmed.
- Filing agency
- Louisiana Department of Revenue
- Frequency
- Final and event-triggered
- How to comply
- Use LaTAP or written Department instructions to mark the final period and close the account.
- Official form or portal
- LaTAP; final L-1 and L-3
Applies to: A nonprofit ending Louisiana payroll or dissolving.
- UI, workers compensation, new-hire and federal accounts close separately.
- An open account can continue generating return obligations, notices and penalties.
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 3 more
View official sources (4)
Louisiana nonprofit UI coverage applies when the organization employs four or more individuals in employment for some portion of a day in each of twenty different calendar weeks in the current or preceding calendar year.
- Deadline
- When the exact four-person and twenty-week operators are met in the current or preceding year.
- Fee
- No account application fee stated; contributions or reimbursements apply after liability.
- Filing agency
- Louisiana Workforce Commission
- Frequency
- Continuous threshold; account registration when liable
- How to comply
- Request an employer status determination and register the UI account through the Louisiana Workforce Commission.
- Official form or portal
- UI status determination; LAWATS
Applies to: A section 501(c)(3) nonprofit employer evaluating Louisiana unemployment-insurance liability.
- Count only statutory employment; exclusions for ministers, religious workers, students, work-relief programs and other services require exact application.
- Failure to register and report can create assessments, interest, penalties and benefit-charge liability.
- Arkansas unemployment insurance required
- Hawaii unemployment insurance required
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
The four-in-twenty employer threshold does not classify every worker. Apply the statutory exclusions and employment definitions to each service relationship before counting wages or individuals.
- Deadline
- At engagement and before each quarterly report.
- Fee
- No fee; tax or reimbursement depends on classification.
- Filing agency
- Louisiana Workforce Commission
- Frequency
- Continuous and quarterly
- How to comply
- Document duties, compensation, program status and the statutory exclusion relied on; request a status determination when uncertain.
- Official form or portal
- UI status determination; employment records
Applies to: Nonprofit employers using ministers, religious workers, students, rehabilitation or work-relief participants, volunteers or other potentially excluded services.
- Withholding, workers compensation and wage law use different tests.
- Misclassification can cause unpaid contributions or improper benefit charges.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
Qualifying nonprofits are subject to contributions unless they validly elect to reimburse benefits. Reimbursing employers can owe benefit charges and a share of extended benefits rather than ordinary payroll contributions.
- Deadline
- At liability determination and within the agency's election window.
- Fee
- Contribution rate is employer-specific; reimbursement equals statutory benefit charges.
- Filing agency
- Louisiana Workforce Commission
- Frequency
- Election and continuing financing
- How to comply
- Review the liability notice and submit the reimbursement election in the manner and time accepted by the Commission.
- Official form or portal
- UI election or status determination; LAWATS
Applies to: A section 501(c)(3) nonprofit employer liable for Louisiana UI.
- Election term, security and revocation conditions require the separate confirmation in LA-F081.
- An ineffective election can leave the employer contributory; reimbursement can create substantial cash-flow and security exposure.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
The statute authorizes reimbursement, but the reviewed current agency pages do not present one complete operational matrix for election timing, duration, required security, revocation and conversion back to contributions.
- Deadline
- Within the deadline stated in the liability notice or written agency instruction.
- Fee
- Security or deposit may be required; exact amount unresolved.
- Filing agency
- Louisiana Workforce Commission
- Frequency
- Election-triggered
- How to comply
- Obtain the current election form and written terms from the Commission before choosing reimbursement.
- Official form or portal
- Current nonprofit reimbursement-election form not confirmed
Applies to: A liable section 501(c)(3) employer considering reimbursement financing.
- Federal, state and local governmental financing rules are different.
- Missing the election window can lock the employer into contributions; inadequate reserves or security can create benefit-charge liability.
Verification in progress. Safe approach: The statute authorizes reimbursement, but the reviewed current agency pages do not present one complete operational matrix for election timing, duration, required security, revocation and conversion back to contributions. Confirm the unresolved element with Louisiana Workforce Commission before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The statute establishes the option but the current public operational sources do not state the exact election deadline, term and security package. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: reimbursement election deadline, minimum term, security formula, revocation and conversion procedure. Why the official evidence is insufficient: A current complete agency election form and instructions were not located. How to resolve it: Louisiana Workforce Commission; existing sources `LA-S065`, `LA-S069`, `LA-S070`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Missing the election window can lock the employer into contributions; inadequate reserves or security can create benefit-charge liability.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
File online quarterly through LAWATS. For 2026 the taxable wage base is $7,000 per employee. Reports are due April 30, July 31, October 31 and January 31 for the preceding quarters.
- Deadline
- Q1 April 30; Q2 July 31; Q3 October 31; Q4 January 31.
- Fee
- Tax is rate-times-taxable wages for contributory employers; reimbursing employers pay benefit charges.
- Filing agency
- Louisiana Workforce Commission
- Frequency
- Quarterly
- How to comply
- File the wage-and-tax report through LAWATS and pay the amount due.
- Official form or portal
- LAWATS; quarterly wage-and-tax report
Applies to: A Louisiana nonprofit with an active UI account.
- Employer-specific rates are issued separately; the wage base can change by year.
- Late reports or payments can create penalties, interest and inaccurate benefit records.
Last verified: 2026-08-06
Official sources: Louisiana Workforce Commission and 3 more
View official sources (4)
File all final wage-and-tax reports, pay contributions or reimbursements and notify the Workforce Commission that employment ended. Corporate dissolution does not close the UI account.
- Deadline
- With the final quarter and promptly after covered employment ends.
- Fee
- Amounts due vary; no closure fee confirmed.
- Filing agency
- Louisiana Workforce Commission
- Frequency
- Final
- How to comply
- Use LAWATS and the current status/account closure process.
- Official form or portal
- LAWATS; UI status determination
Applies to: A nonprofit ending covered Louisiana employment or dissolving.
- Withholding, workers compensation and new-hire reporting close separately.
- An open account can continue producing quarterly reporting duties and benefit charges.
Last verified: 2026-08-06
Official sources: Louisiana Workforce Commission and 3 more
View official sources (4)
Louisiana Workforce Commission guidance states every employer must secure coverage unless a statutory exemption applies. Nonprofit status does not create a blanket exemption, and the UI four-in-twenty threshold does not apply.
- Deadline
- Before the first covered worker begins work and continuously while covered workers are employed.
- Fee
- Insurance premium or self-insurance cost varies; no state application fee stated for ordinary insurance.
- Filing agency
- Louisiana Workforce Commission, Office of Workers' Compensation Administration
- Frequency
- Continuous
- How to comply
- Purchase a policy from an authorized carrier or obtain approved self-insurance and retain proof.
- Official form or portal
- Workers' compensation insurance policy or self-insurance approval
Applies to: Louisiana nonprofit employers with one or more workers who may be employees under workers' compensation law.
- Certain owners or officers can use a written exclusion; statutory exemptions are narrow and fact-specific.
- Failure to secure coverage can create penalties, stop-work exposure and direct liability for benefits.
- Arkansas workers compensation not yet confirmed
- Idaho workers compensation required
Last verified: 2026-08-06
View official sources (2)
Do not assume a title, volunteer label or contractor agreement decides coverage. The agency FAQ identifies unpaid volunteers, leased or borrowed workers and contractors as fact-sensitive and permits certain owner or officer exclusions only by written procedure.
- Deadline
- Before service begins and before excluding a person from the policy.
- Fee
- Premium impact varies; no universal exclusion fee confirmed.
- Filing agency
- Louisiana Workforce Commission, Office of Workers' Compensation Administration
- Frequency
- Continuous
- How to comply
- Provide the work facts to the carrier or Office and complete any authorized written exclusion.
- Official form or portal
- Carrier classification; authorized exclusion form
Applies to: Nonprofits using nontraditional or unpaid service relationships.
- UI, withholding and wage classifications use different standards.
- Misclassification can leave an injured worker uninsured and expose the organization to benefits and penalties.
Verification in progress. Safe approach: Do not assume a title, volunteer label or contractor agreement decides coverage. The agency FAQ identifies unpaid volunteers, leased or borrowed workers and contractors as fact-sensitive and permits certain owner or officer exclusions only by written procedure. Confirm the unresolved element with Louisiana Workforce Commission, Office of Workers' Compensation Administration before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The agency FAQ directly flags these relationships as fact-sensitive but does not provide one categorical result for every nonprofit scenario. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: categorical treatment of every volunteer, intern, board member, temporary worker and contractor arrangement. Why the official evidence is insufficient: Coverage depends on control, remuneration, statutory status and policy facts rather than one universal nonprofit rule. How to resolve it: Louisiana Workforce Commission, Office of Workers' Compensation Administration; existing sources `LA-S072`, `LA-S073`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Misclassification can leave an injured worker uninsured and expose the organization to benefits and penalties.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (2)
Maintain the policy or self-insurance approval, display required notices, report injuries through the current first-report process and cooperate with claim administration.
- Deadline
- Coverage continuously; injury reporting promptly under the claim rules.
- Fee
- Premiums and claim costs vary.
- Filing agency
- Louisiana Workforce Commission, Office of Workers' Compensation Administration
- Responsible party
- Louisiana Workforce Commission, Office of Workers' Compensation Administration; insurer
- Frequency
- Continuous and event-triggered
- How to comply
- Use the carrier and Office forms for proof, posting and first report of injury.
- Official form or portal
- Workers' compensation policy; required poster; first report of injury
Applies to: A nonprofit with covered workers.
- Claim-specific deadlines depend on injury facts; this fact does not replace legal or medical advice.
- Failure to report or maintain proof can delay benefits and create penalties.
Last verified: 2026-08-06
View official sources (3)
Report each newly hired or rehired employee within 20 days and provide the employer and employee information required by the current form. Electronic and paper methods are available.
- Deadline
- Within 20 days after hire or rehire.
- Fee
- No filing fee stated.
- Filing agency
- Louisiana Department of Children and Family Services
- Frequency
- Per hire or rehire
- How to comply
- Report through the state new-hire service, by paper form or an approved bulk method.
- Official form or portal
- Louisiana New Hire Reporting Form; DCFS employer reporting service
Applies to: Louisiana nonprofit employers hiring or rehiring employees.
- Multistate reporting and independent-contractor reporting require separate federal/state analysis; the reporting service is not an independent agency.
- Failure to report can produce statutory penalties and impede child-support enforcement.
Last verified: 2026-08-06
Official sources: Louisiana Department of Children and Family Services and 1 more
View official sources (2)
Louisiana Workforce Commission directs minimum-wage, overtime and FMLA questions to the U.S. Department of Labor, and state law preempts local minimum-wage mandates. Apply federal wage law and separate Louisiana payday and deduction rules.
- Deadline
- Each payroll period.
- Fee
- No filing fee.
- Filing agency
- Louisiana Workforce Commission
- Responsible party
- Louisiana Workforce Commission; United States Department of Labor; Louisiana courts
- Frequency
- Continuous
- How to comply
- Classify employees, track hours and pay under applicable federal and Louisiana rules.
- Official form or portal
- Payroll records; required posters
Applies to: Louisiana nonprofit employers with employees.
- Federal exemptions and volunteer rules are fact-specific; this report does not state a separate Louisiana minimum rate unsupported by a current state statute.
- Underpayment can create wages, damages, penalties and litigation.
Last verified: 2026-08-06
Official sources: Louisiana Workforce Commission and 2 more
View official sources (3)
Pay the amount then due under the employment terms by the next regular payday or within fifteen days after separation, whichever occurs first.
- Deadline
- Next regular payday or 15 days after discharge or resignation, whichever occurs first.
- Fee
- No filing fee; wages and penalties depend on the case.
- Filing agency
- Louisiana Workforce Commission
- Responsible party
- Louisiana Workforce Commission; Louisiana courts
- Frequency
- Per separation
- How to comply
- Process final payroll, document deductions and deliver payment through an allowed method.
- Official form or portal
- Payroll record; final wage statement
Applies to: Louisiana nonprofit employers ending an employee's service.
- Disputed amounts, commissions and collective-bargaining agreements can affect calculation.
- Late payment can create wage claims, penalties and attorney-fee exposure.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 1 more
View official sources (2)
Obtain required employment certificates, comply with age and hour limits and prohibited occupations, retain records and display the child-labor poster.
- Deadline
- Before a minor begins covered work and continuously during employment.
- Fee
- No universal permit fee stated.
- Filing agency
- Louisiana Workforce Commission
- Frequency
- Per minor and continuous
- How to comply
- Use the current minor employment certificate process and maintain proof of age and work schedules.
- Official form or portal
- Minor employment certificate; child-labor poster
Applies to: Nonprofits employing minors or using paid youth workers.
- Federal child-labor rules may be stricter and volunteer or educational programs require fact-specific classification.
- Violations can create penalties and safety liability.
Last verified: 2026-08-06
Official sources: Louisiana Workforce Commission and 1 more
View official sources (2)
R.S. 23:642 preempts local sick-leave mandates, but that does not prove the absence of all state or federal protected leave. Screen each leave category under current statute and federal law before publishing a categorical answer.
- Deadline
- Before denying leave or adopting a leave policy.
- Fee
- No filing fee; paid-leave cost depends on applicable law and policy.
- Filing agency
- Louisiana Workforce Commission
- Responsible party
- Louisiana Workforce Commission; other Louisiana agencies; United States Department of Labor
- Frequency
- Continuous and event-triggered
- How to comply
- Review the exact leave category and obtain agency guidance where the current state source is unclear.
- Official form or portal
- Employer policy; applicable leave notice or certification
Applies to: Louisiana nonprofit employers evaluating paid sick leave, pregnancy accommodation, jury, military, voting, emergency, domestic-violence, school, organ-donation and other protected absences.
- Federal FMLA, ADA, USERRA and pregnancy protections remain separate.
- An overbroad negative can cause unlawful denial, retaliation or inaccurate public guidance.
Verification in progress. Safe approach: R.S. 23:642 preempts local sick-leave mandates, but that does not prove the absence of all state or federal protected leave. Screen each leave category under current statute and federal law before publishing a categorical answer. Confirm the unresolved element with Louisiana Workforce Commission; other Louisiana agencies; United States Department of Labor before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The cited state law resolves local preemption but does not affirmatively resolve every protected-leave category. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: one current consolidated Louisiana source covering every protected-leave category named in the state brief. Why the official evidence is insufficient: The absence of a local mandate cannot establish the absence of all state-protected leave categories. How to resolve it: Louisiana Workforce Commission; other Louisiana agencies; United States Department of Labor; existing sources `LA-S077`, `LA-S078`, `LA-S001`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: An overbroad negative can cause unlawful denial, retaliation or inaccurate public guidance.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
Use the Louisiana Workforce Commission poster index and other applicable agency sources to display required notices and retain payroll, child-labor, workers' compensation and classification records.
- Deadline
- At the workplace and continuously while the law applies.
- Fee
- Official downloads are free; printing and professional costs vary.
- Filing agency
- Louisiana Workforce Commission
- Responsible party
- Louisiana Workforce Commission; other applicable agencies
- Frequency
- Continuous
- How to comply
- Download current posters and maintain a dated compliance file.
- Official form or portal
- Required Workplace Posters index
Applies to: Louisiana nonprofit employers.
- Not every poster applies to every employer; federal notices are separate.
- Missing notices or records can create penalties and impair defense of wage, UI or workers' compensation claims.
Last verified: 2026-08-06
Official sources: Louisiana Workforce Commission and 3 more
View official sources (4)
Conduct charitable gaming
Applies when the organization runs a raffle, bingo, keno, pull tabs or another game of chance. Authority comes by activity rather than in general, and both state licensing and local governing-authority approval are needed. Acts 472 and 940 changed the law from August 1, 2026, and the enrolled Acts control while the Office's own application, fee tiers and reporting package have not yet been shown to match them. Nothing here authorizes online ticket sales, remote participation or interstate play.
Louisiana charitable gaming is administered by the Department of Revenue's Office of Charitable Gaming. Verify the eligible organization class, domicile, existence, tax status and activity, obtain the required state license or exemption and satisfy local authorization.
- Deadline
- Before selling tickets, conducting a session or contracting for premises or equipment.
- Fee
- Fee depends on license class; exact current standard-license fee requires the confirmation in LA-F094.
- Filing agency
- Louisiana Department of Revenue, Office of Charitable Gaming
- Responsible party
- Louisiana Department of Revenue, Office of Charitable Gaming; applicable local governing authority
- Frequency
- Initial and recurring
- How to comply
- Apply through the Office of Charitable Gaming and obtain required local authority.
- Official form or portal
- Office of Charitable Gaming application; local authorization
Applies to: Nonprofits considering raffles, bingo, keno, pull tabs or other covered games of chance.
- Raffles, bingo, keno, pull tabs, electronic systems and fundraising events have distinct rules.
- Unlicensed gaming can produce seizure, penalties, suspension and loss of eligibility.
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 3 more
View official sources (4)
Current law is verified, but the reviewed Office of Charitable Gaming pages did not expose one complete synchronized application, fee, license-term and reporting package after the August 1, 2026 Acts.
- Deadline
- Before any covered game and before renewal.
- Fee
- Exact current standard-license fee and tier not confirmed in a synchronized current form.
- Filing agency
- Louisiana Department of Revenue, Office of Charitable Gaming
- Frequency
- Initial and recurring
- How to comply
- Request the current application and written fee schedule directly from the Office.
- Official form or portal
- Current standard organization gaming application not confirmed
Applies to: An organization needing a standard charitable-gaming license rather than a limited raffle or statutory exemption.
- Limited-raffle, healthcare and other special paths remain separate.
- Using an outdated form or fee can delay licensing or encode repealed rules.
Verification in progress. Safe approach: Current law is verified, but the reviewed Office of Charitable Gaming pages did not expose one complete synchronized application, fee, license-term and reporting package after the August 1, 2026 Acts. Confirm the unresolved element with Louisiana Department of Revenue, Office of Charitable Gaming before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The enacted law is current, but the public form and fee workflow is not fully synchronized in the reviewed materials. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: current standard application, fee tiers, license term, attachments and renewal forms. Why the official evidence is insufficient: Current forms, fees and instructions could not be verified against the August 1, 2026 statutory changes. How to resolve it: Louisiana Department of Revenue, Office of Charitable Gaming; existing sources `LA-S083`, `LA-S084`, `LA-S087`, `LA-S089`, `LA-S081`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Using an outdated form or fee can delay licensing or encode repealed rules.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana State Legislature and 4 more
View official sources (5)
The current rules index identifies the limited-raffle framework, including a $25 license and aggregate prizes not exceeding $10,000 during the 12-month license period. Confirm the current adopted text and application before filing.
- Deadline
- Before the first raffle; license period and reporting under the current rule.
- Fee
- $25 under the current rule framework; the former emergency rule is superseded and not controlling.
- Filing agency
- Louisiana Department of Revenue, Office of Charitable Gaming
- Frequency
- Annual
- How to comply
- Use the current limited-raffle application from the Office and retain prize and drawing records.
- Official form or portal
- Limited raffle license application
Applies to: An eligible organization conducting only limited raffles within the current adopted-rule limits.
- 50/50 and other raffle types can be excluded or differently regulated; use current adopted text.
- Exceeding the aggregate prize limit can require a standard license and additional controls.
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 2 more
View official sources (3)
Act 472 amended R.S. 4:707 effective August 1, 2026 to add nonprofit-healthcare organization definitions and related licensing or raffle provisions. Use the final enrolled Act, not a bill digest.
- Deadline
- Effective August 1, 2026; before relying on the new eligibility or exemption.
- Fee
- Any license or notice fee depends on the current Office implementation.
- Filing agency
- Louisiana Department of Revenue, Office of Charitable Gaming
- Frequency
- Transition and activity-triggered
- How to comply
- Match the organization to the enacted definition and obtain the current Office form or written instruction.
- Official form or portal
- Current healthcare gaming application or notice; Act 472
Applies to: Nonprofit healthcare organizations, their parents, affiliates, subsidiaries and foundations within the enacted definition.
- Current forms may lag the statute and must be checked before filing.
- Using the new rule before its effective date or outside the definition can result in unlicensed gaming.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 3 more
View official sources (4)
Act 940 amended written rental-agreement and reasonable-market-rate rules and repealed R.S. 4:727 effective August 1, 2026. Do not retain repealed terms or percentage-of-receipts language from old forms.
- Deadline
- Effective August 1, 2026; before entering or renewing a gaming rental agreement.
- Fee
- License and rental charges vary; no universal filing fee stated in the Act.
- Filing agency
- Louisiana Department of Revenue, Office of Charitable Gaming
- Responsible party
- Louisiana Department of Revenue, Office of Charitable Gaming; local licensing authority
- Frequency
- Transition and contract-triggered
- How to comply
- Use a written agreement consistent with current law and local ordinance and confirm current lessor licensing.
- Official form or portal
- Gaming premises or equipment rental agreement; Act 940
Applies to: Charities renting gaming premises or equipment and commercial lessors.
- Current Office forms and adopted rules must be synchronized; proposed changes are not current.
- An outdated or prohibited rental formula can violate gaming law and jeopardize licenses.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 3 more
View official sources (4)
Obtain the appropriate license and local authorization and follow the current session, premises, worker, compensation, prize, account, reporting and record rules for bingo or keno.
- Deadline
- Before the first session and on each renewal and report date.
- Fee
- Fee depends on license class and is not confirmed in a current synchronized form.
- Filing agency
- Louisiana Department of Revenue, Office of Charitable Gaming
- Responsible party
- Louisiana Department of Revenue, Office of Charitable Gaming; local authority
- Frequency
- Recurring
- How to comply
- Use the current Office application and reporting system for the exact activity.
- Official form or portal
- Bingo or keno license and reports
Applies to: Eligible organizations conducting bingo or keno.
- Electronic or video bingo and remote participation require separate authority.
- Treating bingo or keno as a simple raffle can violate licensing and operational limits.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
Obtain the appropriate authorization and comply with device, distributor, accounting, prize, premises and reporting rules. Adopted progressive pull-tab authority does not create universal online raffle or internet gaming authority.
- Deadline
- Before purchase, installation, sale or operation and on each report date.
- Fee
- Fees and device costs vary; no universal amount confirmed.
- Filing agency
- Louisiana Department of Revenue, Office of Charitable Gaming
- Frequency
- Recurring
- How to comply
- Use approved manufacturers or distributors and the current Office licensing and accounting process.
- Official form or portal
- Pull-tab authorization; progressive pull-tab system records
Applies to: Eligible organizations using paper pull tabs, progressive pull tabs or approved electronic devices.
- Electronic bingo, video bingo and internet ticket sales require separate analysis.
- Unauthorized devices or sales can result in seizure, penalties and license action.
Last verified: 2026-08-06
Official sources: Louisiana Department of Revenue and 2 more
View official sources (3)
Current Louisiana sources regulate specific electronic gaming systems but do not establish universal authority for internet or interstate gaming. Obtain written Office approval for the exact platform, payment, purchaser and delivery model.
- Deadline
- Before publishing, selling or accepting payment online.
- Fee
- No universal fee confirmed.
- Filing agency
- Louisiana Department of Revenue, Office of Charitable Gaming
- Responsible party
- Louisiana Department of Revenue, Office of Charitable Gaming; applicable local authority
- Frequency
- Campaign-specific
- How to comply
- Submit the platform workflow to the Office and obtain current written authorization or a specific adopted rule.
- Official form or portal
- No universal online gaming form confirmed
Applies to: Organizations considering online raffle-ticket sales, electronic delivery, credit cards, payment apps, social-media sales, remote drawings or out-of-state purchasers.
- Authority for progressive pull tabs or electronic bingo is not authority for all online raffles or interstate sales.
- Assuming legality from silence can expose the organization and platform to unlicensed gambling enforcement.
Verification in progress. Safe approach: Current Louisiana sources regulate specific electronic gaming systems but do not establish universal authority for internet or interstate gaming. Obtain written Office approval for the exact platform, payment, purchaser and delivery model. Confirm the unresolved element with Louisiana Department of Revenue, Office of Charitable Gaming; applicable local authority before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The official law and rules authorize named gaming systems but do not resolve the full internet and interstate matrix. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: online raffle-ticket sales, electronic delivery, social-media sales, remote participation and interstate purchaser rules. Why the official evidence is insufficient: No current official source located expressly authorizes or prohibits every online ticket, payment, delivery, remote drawing and interstate purchaser combination. How to resolve it: Louisiana Department of Revenue, Office of Charitable Gaming; applicable local authority; existing sources `LA-S084`, `LA-S086`, `LA-S082`, `LA-S087`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Assuming legality from silence can expose the organization and platform to unlicensed gambling enforcement.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana Department of Revenue and 3 more
View official sources (4)
Use the required gaming account and accounting system, preserve tickets and records, report receipts, prizes and expenses and use net proceeds only for lawful purposes. Close or surrender the license when gaming ends.
- Deadline
- During gaming; reports and closure on the license schedule.
- Fee
- Fees and taxes depend on the activity and license.
- Filing agency
- Louisiana Department of Revenue, Office of Charitable Gaming
- Frequency
- Recurring and final
- How to comply
- Use the current Office reports and retain records for the required period.
- Official form or portal
- Gaming financial report; license closure or surrender
Applies to: Licensed charitable-gaming organizations.
- Limited-raffle reporting may differ from standard license reporting.
- Commingling, unauthorized expenses, late reports or misuse of proceeds can lead to penalties and license action.
Last verified: 2026-08-06
Official sources: Louisiana State Legislature and 2 more
View official sources (3)
Serve alcohol at fundraising events
Applies when the organization serves or sells alcohol at an event. The state permit comes in three classes, Type A at $0, Type B at $10 and Type C at $100, applied for at least ten days ahead, capped at three consecutive days and twelve permits a calendar year. Local approval and the property owner's permission are separate from the state permit, not included in it. Gaming authority is a different regulator entirely, and combining a raffle, an auction, donated bottles, a caterer or online bidding with an alcohol event needs its own confirmation first.
Use the current ATC application. Type A is for qualifying IRS section 501(c)(3), (6) or (8) organizations and has a $0 state fee; Type B requires nonprofit or Louisiana sales-tax-exempt proof and a $10 fee; Type C is the $100 path for other applicants.
- Deadline
- Submit at least 10 days before the event.
- Fee
- Type A: $0; Type B: $10; Type C: $100.
- Filing agency
- Louisiana Office of Alcohol and Tobacco Control
- Responsible party
- Louisiana Office of Alcohol and Tobacco Control; applicable local alcohol authority
- Frequency
- Per event
- How to comply
- Submit the notarized ATC special-event application with nonprofit evidence, local approval and premises permission.
- Official form or portal
- ATC Special Events Application
Applies to: Organizations selling or serving alcohol at an event, including events where admission includes alcohol.
- Homebrew, caterer, venue-held and other license paths remain separate.
- Using the wrong class or operating without a permit can result in alcohol enforcement and event shutdown.
Last verified: 2026-08-06
Official sources: Louisiana Office of Alcohol and Tobacco Control and 2 more
View official sources (3)
Apply at least ten days before the event. The current FAQ states an event may run no more than three consecutive days and an applicant may receive no more than twelve special-event permits per calendar year.
- Deadline
- At least 10 days before; maximum 3 consecutive days; maximum 12 permits per calendar year.
- Fee
- Fee depends on Type A, B or C.
- Filing agency
- Louisiana Office of Alcohol and Tobacco Control
- Frequency
- Per event and annual limit
- How to comply
- Plan the event calendar and submit the current application with all approvals.
- Official form or portal
- ATC Special Events Application
Applies to: Applicants using the ATC special-event permit.
- A venue or caterer may use a different authority; do not count those events without ATC confirmation.
- Late filing or exceeding duration or annual limits can cause denial or unlicensed service.
Last verified: 2026-08-06
Official sources: Louisiana Office of Alcohol and Tobacco Control and 1 more
View official sources (2)
The ATC application requires a local special-event permit or letter authorizing alcohol service and written premises permission. State ATC approval does not override local-option, zoning, event or venue rules.
- Deadline
- Before filing or as an attachment to the state application and before the event.
- Fee
- State fee depends on class; local fees vary.
- Filing agency
- Louisiana Office of Alcohol and Tobacco Control
- Responsible party
- Louisiana Office of Alcohol and Tobacco Control; parish or municipal alcohol authority; property owner
- Frequency
- Per event
- How to comply
- Obtain local approval and signed premises permission, then include them in the ATC package.
- Official form or portal
- Local alcohol approval; premises permission; ATC application
Applies to: Special-event applicants in a Louisiana parish or municipality.
- Wet, moist or dry status and local restrictions vary by location.
- State-only approval can leave the event locally unauthorized.
Last verified: 2026-08-06
Official sources: Louisiana Office of Alcohol and Tobacco Control and 2 more
View official sources (3)
Use appropriately permitted servers, prevent underage service, follow purchasing and sponsor rules, maintain required security and records and keep alcohol within the authorized premises and period.
- Deadline
- Before and during alcohol service; server permits within the current ATC timing.
- Fee
- Training, server and security costs vary.
- Filing agency
- Louisiana Office of Alcohol and Tobacco Control
- Responsible party
- Louisiana Office of Alcohol and Tobacco Control; local authority
- Frequency
- Per event and continuous
- How to comply
- Verify server credentials and follow the application, packet and lawbook.
- Official form or portal
- ATC special-event packet; responsible-vendor permit
Applies to: Nonprofits holding or relying on alcohol authority at an event.
- Industry sponsorship and product donation rules differ by permit class.
- Operational violations can lead to citations, permit suspension, fines and safety liability.
Last verified: 2026-08-06
Official sources: Louisiana Office of Alcohol and Tobacco Control and 2 more
View official sources (3)
ATC materials distinguish event classes, product donations, caterers and venue authority, but do not supply one universal approval for every auction, raffle, donation, storage, shipment and online combination.
- Deadline
- Before soliciting alcohol, advertising the transaction or accepting payment.
- Fee
- Permit and caterer fees vary; no universal amount confirmed.
- Filing agency
- Louisiana Office of Alcohol and Tobacco Control
- Responsible party
- Louisiana Office of Alcohol and Tobacco Control; local authority; licensed caterer or venue
- Frequency
- Per event or arrangement
- How to comply
- Provide the exact product source, transfer, payment, premises, caterer and delivery flow to ATC and local authorities.
- Official form or portal
- ATC special-event packet; caterer application; event application
Applies to: Nonprofits receiving donated alcohol, auctioning or raffling alcohol, using a licensed venue or caterer, or arranging shipment or online bids.
- A donated product does not eliminate permit authority; a caterer or venue license covers only its lawful scope.
- An unsupported combination can violate tied-house, retail, shipment, gambling and local-option law.
Verification in progress. Safe approach: ATC materials distinguish event classes, product donations, caterers and venue authority, but do not supply one universal approval for every auction, raffle, donation, storage, shipment and online combination. Confirm the unresolved element with Louisiana Office of Alcohol and Tobacco Control; local authority; licensed caterer or venue before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The official applications distinguish several paths but do not resolve every combined fundraising transaction. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: precise permit combinations for donated alcohol, auctions, raffles, caterers, venue permits, online bidding, shipment and delivery. Why the official evidence is insufficient: Current ATC materials require activity-specific classification and do not provide one complete auction/raffle/donation/online matrix. How to resolve it: Louisiana Office of Alcohol and Tobacco Control; local authority; licensed caterer or venue; existing sources `LA-S095`, `LA-S096`, `LA-S091`, `LA-S093`, `LA-S094`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: An unsupported combination can violate tied-house, retail, shipment, gambling and local-option law.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana Office of Alcohol and Tobacco Control and 4 more
View official sources (5)
Register lobbying and campaign-finance activity
Applies when the organization tries to influence legislation, executive-branch action, local government, or an election. Louisiana runs legislative, executive and local lobbying as three separate systems with their own definitions and accounts, so registering in one does not cover another. Expenditure reports are due on or before the 25th of each month with a weekend and holiday adjustment, and late filing runs $50 a day. Campaign finance is a different system again, with no single classification that fits every nonprofit, and the federal prohibition on candidate-campaign intervention by a section 501(c)(3) organization sits on top of all of it.
Louisiana uses a separate legislative lobbying system. Classify lobbyist, employer or principal status, compensation and exemptions and complete branch-specific registration before relying on a mission-based exemption.
- Deadline
- Before or within the branch-specific statutory registration period; exact trigger and fee require current portal confirmation.
- Fee
- Exact current legislative registration fee not confirmed in the reviewed portal materials.
- Filing agency
- Louisiana Board of Ethics, Ethics Administration Program
- Frequency
- Initial and annual
- How to comply
- Use the legislative branch workflow in the Lobbyist Online System and retain the classification and registration confirmation.
- Official form or portal
- Legislative Lobbyist Online System
Applies to: A nonprofit, employee or retained person communicating with the Louisiana legislative branch in a manner that may be lobbying.
- Executive and local lobbying use separate laws and accounts; ordinary advocacy is not automatically lobbying.
- Unregistered lobbying can create late fees, penalties and public-disclosure violations.
Verification in progress. Safe approach: Louisiana uses a separate legislative lobbying system. Classify lobbyist, employer or principal status, compensation and exemptions and complete branch-specific registration before relying on a mission-based exemption. Confirm the unresolved element with Louisiana Board of Ethics, Ethics Administration Program before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The Board portal affirmatively separates legislative lobbying and provides reporting infrastructure, but the exact registration trigger and fee require branch-specific confirmation. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: exact 2026 legislative lobbyist and employer registration triggers, fees and exemptions. Why the official evidence is insufficient: A current complete official registration-fee and trigger page was not located in the reviewed portal. How to resolve it: Louisiana Board of Ethics, Ethics Administration Program; existing sources `LA-S097`, `LA-S098`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Unregistered lobbying can create late fees, penalties and public-disclosure violations.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana Board of Ethics, Ethics Administration Program and 1 more
View official sources (2)
Use the separate executive-branch lobbying system and apply its own definitions, registration, employer, procurement and expenditure rules. Do not reuse legislative registration.
- Deadline
- Before or within the executive-branch statutory registration period; exact trigger and fee require confirmation.
- Fee
- Exact current executive registration fee not confirmed.
- Filing agency
- Louisiana Board of Ethics, Ethics Administration Program
- Frequency
- Initial and annual
- How to comply
- Use the executive branch workflow in the Lobbyist Online System.
- Official form or portal
- Executive Branch Lobbyist Online System
Applies to: A nonprofit, employee or retained person lobbying Louisiana executive-branch agencies.
- Procurement-related activity and exemptions can change classification.
- Using the wrong branch registration can leave executive lobbying undisclosed.
Verification in progress. Safe approach: Use the separate executive-branch lobbying system and apply its own definitions, registration, employer, procurement and expenditure rules. Do not reuse legislative registration. Confirm the unresolved element with Louisiana Board of Ethics, Ethics Administration Program before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The Board portal presents a distinct executive system, while the detailed registration trigger and fee remain unresolved in the reviewed material. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: exact 2026 executive-branch registration triggers, fees and procurement classifications. Why the official evidence is insufficient: The reviewed public portal does not consolidate the exact current executive registration trigger, fee and employer duties. How to resolve it: Louisiana Board of Ethics, Ethics Administration Program; existing sources `LA-S097`, `LA-S098`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Using the wrong branch registration can leave executive lobbying undisclosed.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana Board of Ethics, Ethics Administration Program and 1 more
View official sources (2)
Louisiana has a separate local lobbying system under state ethics law. Apply its own definitions and employer rules and also screen any local ordinance; do not assume legislative or executive registration covers local lobbying.
- Deadline
- Before or within the local-lobbying registration period and any local deadline.
- Fee
- Exact current state or local registration fee not confirmed.
- Filing agency
- Louisiana Board of Ethics, Ethics Administration Program
- Responsible party
- Louisiana Board of Ethics, Ethics Administration Program; applicable local government
- Frequency
- Initial and annual
- How to comply
- Use the local branch workflow in the Lobbyist Online System and check the local government's official rules.
- Official form or portal
- Local Government Lobbyist Online System
Applies to: A nonprofit, employee or retained person lobbying a Louisiana local government in a covered jurisdiction or capacity.
- Not every communication with local officials is lobbying; procurement and public testimony may have separate treatment.
- Unregistered local lobbying can create state or local penalties and disclosure failures.
Verification in progress. Safe approach: Louisiana has a separate local lobbying system under state ethics law. Apply its own definitions and employer rules and also screen any local ordinance; do not assume legislative or executive registration covers local lobbying. Confirm the unresolved element with Louisiana Board of Ethics, Ethics Administration Program; applicable local government before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The Board portal identifies a distinct local-government lobbying system but does not resolve every jurisdictional trigger and local overlay. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: exact local-lobbying trigger, employer fee, exemptions and interaction with municipal ordinances. Why the official evidence is insufficient: Current official materials do not provide one universal local registration and fee matrix. How to resolve it: Louisiana Board of Ethics, Ethics Administration Program; applicable local government; existing sources `LA-S097`, `LA-S098`, `LA-S105`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Unregistered local lobbying can create state or local penalties and disclosure failures.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana Board of Ethics, Ethics Administration Program and 2 more
View official sources (3)
Reports are generally due on or before the 25th of each month for the preceding reporting period. Use the Board's current 2026 calendar for weekend and holiday adjustments. Late reports can incur $50 per day.
- Deadline
- Generally by the 25th of each month, adjusted by the current calendar.
- Fee
- No report filing fee stated; late fee $50 per day.
- Filing agency
- Louisiana Board of Ethics, Ethics Administration Program
- Frequency
- Monthly
- How to comply
- File through the Lobbyist Online System for the correct branch.
- Official form or portal
- Lobbyist Online System; 2026 Lobbying Filing Deadlines
Applies to: Registered Louisiana lobbyists and employers with branch-specific reporting duties.
- First and last reporting periods and amendments follow the branch-specific rules.
- Late or inaccurate reports can produce daily late fees and enforcement.
Last verified: 2026-08-06
Official sources: Louisiana Board of Ethics, Ethics Administration Program and 1 more
View official sources (2)
Branch-specific law can regulate employer registration, compensation disclosure, gifts, food and drink, records, amendments and termination. Confirm the exact duties and fees for the organization's branch and role.
- Deadline
- At engagement, registration, monthly reporting and termination.
- Fee
- Registration fees unresolved; the portal states a current food-and-drink limit but role-specific implementation must be confirmed.
- Filing agency
- Louisiana Board of Ethics, Ethics Administration Program
- Frequency
- Continuous and event-triggered
- How to comply
- Use the branch-specific online account, training and written Ethics guidance.
- Official form or portal
- Lobbyist Online System; training materials
Applies to: Nonprofits acting as lobbying employers or principals and lobbyists receiving compensation or making expenditures.
- Mission-related advocacy does not itself create a nonprofit exemption.
- Failure to register the employer or report expenditures can create separate violations from the lobbyist's personal filing.
Verification in progress. Safe approach: Branch-specific law can regulate employer registration, compensation disclosure, gifts, food and drink, records, amendments and termination. Confirm the exact duties and fees for the organization's branch and role. Confirm the unresolved element with Louisiana Board of Ethics, Ethics Administration Program before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The portal identifies branch systems, training and expenditure controls but does not provide one consolidated employer-fee and duty table. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: exact employer fees, gift and entertainment limits by branch, amendment and termination procedures. Why the official evidence is insufficient: Current branch-specific employer registration fees and detailed role allocations were not fully confirmed. How to resolve it: Louisiana Board of Ethics, Ethics Administration Program; existing sources `LA-S097`, `LA-S098`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Failure to register the employer or report expenditures can create separate violations from the lobbyist's personal filing.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana Board of Ethics, Ethics Administration Program and 1 more
View official sources (2)
Louisiana campaign-finance law uses activity, purpose, coordination, amount and election type to determine committee or other filer status. Do not assign every nonprofit one universal classification or threshold.
- Deadline
- Before receiving or spending funds for Louisiana election activity.
- Fee
- Filing fees and penalties depend on filer and report; no universal registration fee confirmed.
- Filing agency
- Louisiana Board of Ethics, Supervisory Committee on Campaign Finance Disclosure
- Frequency
- Campaign-specific
- How to comply
- Review R.S. 18:1481 et seq., the current forms and obtain Ethics classification for ambiguous activity.
- Official form or portal
- LEADERS; committee or other-person organizational filing
Applies to: A nonprofit making contributions, expenditures, independent communications, ballot-measure activity or coordinated activity in Louisiana elections.
- Candidate, political committee, ballot measure, independent expenditure and incidental organizational activity remain distinct.
- Misclassification can cause missed registration, reports, disclaimers and contributor disclosure.
Verification in progress. Safe approach: Louisiana campaign-finance law uses activity, purpose, coordination, amount and election type to determine committee or other filer status. Do not assign every nonprofit one universal classification or threshold. Confirm the unresolved element with Louisiana Board of Ethics, Supervisory Committee on Campaign Finance Disclosure before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The current law compilation establishes multiple filer categories and reports; the portal does not reduce them to one nonprofit rule. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: organization-specific committee or reporting status for incidental, ballot-measure, coordinated and independent activity. Why the official evidence is insufficient: Classification depends on activity and current thresholds; no universal nonprofit classification is legally accurate. How to resolve it: Louisiana Board of Ethics, Supervisory Committee on Campaign Finance Disclosure; existing sources `LA-S101`, `LA-S102`, `LA-S099`, `LA-S103`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Misclassification can cause missed registration, reports, disclaimers and contributor disclosure.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana Board of Ethics and 3 more
View official sources (4)
Use the Board's current 2026 schedules by election and filer type and file electronically through LEADERS when required. The portal notes committee monthly reporting beginning in June 2025 and current forms transition.
- Deadline
- On the exact 2026 schedule for the filer, election and report type; no universal date.
- Fee
- No universal filing fee stated; late fees depend on report and filer.
- Filing agency
- Louisiana Board of Ethics, Supervisory Committee on Campaign Finance Disclosure
- Frequency
- Periodic and event-triggered
- How to comply
- Select the correct schedule and form and submit through LEADERS.
- Official form or portal
- Campaign Finance Filing Schedules; LEADERS; current forms
Applies to: A nonprofit or affiliated committee that is a Louisiana campaign-finance filer.
- Pre-election, annual, special, accelerated, amendment and termination reports remain separate.
- Using an old calendar can cause late reports and penalties.
Last verified: 2026-08-06
View official sources (4)
Louisiana reporting compliance does not make federally prohibited candidate campaign intervention lawful. A section 501(c)(3) organization must separately observe the federal prohibition.
- Deadline
- Before any candidate-related communication, contribution or expenditure.
- Fee
- No filing fee; tax consequences can be substantial.
- Filing agency
- Internal Revenue Service
- Responsible party
- Internal Revenue Service; Louisiana Board of Ethics for state reporting
- Frequency
- Continuous
- How to comply
- Screen federal permissibility before using state campaign forms or making expenditures.
- Official form or portal
- IRS campaign-intervention guidance; Louisiana campaign system
Applies to: Organizations recognized under section 501(c)(3).
- Nonpartisan voter education and ballot-measure activity require separate analysis.
- Prohibited intervention can jeopardize federal exemption and cause excise tax; state nonfiling can create separate penalties.
Last verified: 2026-08-06
Official sources: Internal Revenue Service and 2 more
View official sources (3)
Correct material errors, continue required periodic reports and file the applicable dissolution or termination statement when activity and obligations end.
- Deadline
- On the current report schedule and when eligibility for termination is met.
- Fee
- Late fees depend on report and filer; no universal closure fee stated.
- Filing agency
- Louisiana Board of Ethics, Supervisory Committee on Campaign Finance Disclosure
- Frequency
- Recurring and final
- How to comply
- Use LEADERS and the current forms page.
- Official form or portal
- Campaign amendment; statement of dissolution or termination
Applies to: A nonprofit-related Louisiana committee or other filer with an open account.
- Corporate dissolution does not automatically terminate a campaign committee.
- Stopping activity without termination can leave reports due and late fees accruing.
Last verified: 2026-08-06
Official sources: Louisiana Board of Ethics and 3 more
View official sources (4)
Check local licences, food, and child-care rules
Louisiana issues no single statewide general business licence, so occupational, zoning, occupancy, fire and event permits are screened parish by parish and city by city for the actual address and activity. New Orleans appears as a local example only. Serving food at an event and operating a child-care programme are separate regulated systems with their own agencies, and the current temporary-food fee and regional lead time are not yet confirmed.
GeauxBIZ can produce a cross-agency checklist, but it is not one universal statewide business license. Screen parish and municipal occupational licenses, local tax registration, zoning, occupancy, building, fire and activity permits.
- Deadline
- Before opening a location, beginning sales or holding an event.
- Fee
- Fees vary locally.
- Filing agency
- Parish and municipal authorities
- Responsible party
- Applicable parish and municipality; Louisiana Secretary of State as portal provider
- Frequency
- Initial, recurring and event-triggered
- How to comply
- Use GeauxBIZ for issue spotting and file with the actual local authority.
- Official form or portal
- GeauxBIZ checklist; local occupational and permit applications
Applies to: Nonprofits operating facilities, selling goods, holding events or conducting regulated activities in Louisiana localities.
- One locality's fee, form or renewal date cannot be generalized statewide.
- Operating without required local authority can result in fines, closure or event cancellation.
- Texas local business license varies by locality
- New Jersey local business license required
Last verified: 2026-08-06
Official sources: Louisiana Secretary of State and 2 more
View official sources (3)
New Orleans requires local occupational licensing for covered businesses and a coordinated special-event permit for covered events. Use One Stop and local review; do not publish these forms, fees or lead times statewide.
- Deadline
- Before covered business operations or event activity; use the current local instructions.
- Fee
- Local fees vary by activity.
- Filing agency
- Parish and municipal authorities
- Responsible party
- City of New Orleans
- Frequency
- Local recurring and event-triggered
- How to comply
- Apply through the City's current occupational-license or special-event process and obtain zoning, fire, alcohol or other approvals as directed.
- Official form or portal
- New Orleans Occupational License; Special Event Permit
Applies to: Nonprofits operating or holding events in the City of New Orleans.
- Nonprofit fee waivers or special treatment require the exact local form and do not create statewide exemption.
- Missing local approvals can lead to denial, fines or event shutdown.
Last verified: 2026-08-06
Official sources: City of New Orleans and 1 more
View official sources (2)
Louisiana Department of Health regulates retail and temporary food operations. Contact the Bureau of Sanitarian Services or regional intake for the current permit, plan review, inspection, fee, lead time and any nonprofit or home-prepared-food exception.
- Deadline
- Before food preparation or sale; exact local or regional lead time unresolved.
- Fee
- Current temporary-event fee not confirmed.
- Filing agency
- Louisiana Department of Health, Office of Public Health
- Responsible party
- Louisiana Department of Health, Office of Public Health; applicable regional sanitarian
- Frequency
- Per event
- How to comply
- Use the current retail-food contact and new-business process and obtain written regional instructions.
- Official form or portal
- Temporary food permit or event application
Applies to: Nonprofits selling or serving food at temporary public events, fairs, fundraisers or markets.
- Bake sales, donated food, farmers markets, home-prepared food and licensed kitchens require activity-specific analysis.
- Unpermitted food service can lead to event shutdown and public-health enforcement.
Verification in progress. Safe approach: Louisiana Department of Health regulates retail and temporary food operations. Contact the Bureau of Sanitarian Services or regional intake for the current permit, plan review, inspection, fee, lead time and any nonprofit or home-prepared-food exception. Confirm the unresolved element with Louisiana Department of Health, Office of Public Health; applicable regional sanitarian before relying on a filing, fee, deadline, exemption, classification or permission. Verified so far: The current LDH pages affirmatively establish state public-health permitting and temporary-food coverage but do not provide one current statewide fee and lead-time table. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: current temporary-food form, fee, regional intake, lead time and nonprofit/bake-sale exceptions. Why the official evidence is insufficient: Current statewide temporary-food fee, lead time and nonprofit-specific exceptions were not confirmed in the reviewed official materials. How to resolve it: Louisiana Department of Health, Office of Public Health; applicable regional sanitarian; existing sources `LA-S107`, `LA-S108`; obtain a current form, portal instruction, adopted rule or written agency response. Risk if this is treated as settled: Unpermitted food service can lead to event shutdown and public-health enforcement.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Louisiana Department of Health, Office of Public Health and 1 more
View official sources (2)
Use the Department of Education licensing process before operation, complete the application and inspection requirements and maintain renewal and monitoring. The Department states application review can take up to 90 days.
- Deadline
- Before operation; allow up to 90 days for application review and follow renewal dates.
- Fee
- Fees depend on provider type; no universal amount stated on the mapped page.
- Filing agency
- Louisiana Department of Education
- Frequency
- Initial and recurring
- How to comply
- Apply through the current child-care facility licensing process and provider portal.
- Official form or portal
- Child Care Facility Licensing application and provider portal
Applies to: Nonprofits operating a child-care center or other covered early-childhood facility.
- School, church, family, in-home, camp and school-age programs can use different licensing or exemption rules.
- Unlicensed operation can result in closure, penalties and safety risk.
Last verified: 2026-08-06
Official sources: Louisiana Department of Education and 1 more
View official sources (2)
Use the Department's criminal-background-check process for covered staff and volunteers and determine whether the provider is licensed, registered or license-exempt. An exemption from center licensing does not eliminate all registration, inspection or background-check duties.
- Deadline
- Before a covered person begins work or access and before operating under an exemption.
- Fee
- Background-check and provider fees vary; no universal amount stated.
- Filing agency
- Louisiana Department of Education
- Frequency
- Per person and recurring
- How to comply
- Use the Department background-check system and the correct provider application.
- Official form or portal
- Child Care Criminal Background Check system; CCAP provider pathway
Applies to: Child-care centers, home-based providers, staff and volunteers in covered programs.
- Portal, payment service and public search are not independent agencies.
- Missing checks or misusing an exemption can cause denial, closure and child-safety enforcement.
Last verified: 2026-08-06
Official sources: Louisiana Department of Education and 2 more
View official sources (3)
Close every separate account
Dissolving the corporation closes the corporation. Every other account stays open until it is closed on its own: charity registration, corporation income tax, sales tax, withholding, unemployment insurance, workers compensation, gaming, alcohol, lobbying, campaign finance, property, food, child care, federal filings, grants and local licences. Each one has its own final return, surrender or notice, and each has its own deadline.
Corporate dissolution or foreign withdrawal does not close Attorney General registration, Revenue accounts, withholding, UI, workers compensation, gaming, alcohol, lobbying, campaign, property, food, child-care, federal, grant or local accounts. File each final report, surrender or termination separately.
- Deadline
- At the end of the regulated activity and by each final-report or surrender deadline.
- Fee
- Fees, taxes and balances vary by account; no universal closure fee.
- Responsible party
- Each responsible Louisiana, local and federal agency
- Frequency
- Final and multi-agency
- How to comply
- Create an account inventory, file final returns and reports, cancel licenses and retain written closure confirmations.
- Official form or portal
- Agency-specific final returns, terminations, surrenders and account closures
Applies to: A Louisiana nonprofit dissolving, withdrawing, ending activities or closing a program.
- Restricted assets, claims and record retention continue after corporate filing as applicable.
- Open accounts can continue generating returns, fees, late penalties, public status and regulatory obligations.
Last verified: 2026-08-06
Official sources: Louisiana Secretary of State and 13 more
View official sources (14)
Official Sources
111 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Louisiana Office of Alcohol and Tobacco Control | 2026 ATC Lawbook | https://atc.louisiana.gov/media/dx4bcx25/2026-atc-lawbook.pdf | |
| Louisiana Workforce Commission | 2026 Louisiana Unemployment Insurance Employer Tax Guidelines | https://www.laworks.net/Downloads/UI/WTS/UI_EmployerTaxGuidelines.pdf | |
| Louisiana Department of Revenue | 2026 Tax Calendar | https://revenue.louisiana.gov/calendar/2026 | |
| Louisiana State Legislature | Act No. 472 of the 2026 Regular Session | https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1474594 | |
| Louisiana State Legislature | Act No. 6 of the 2024 Third Extraordinary Session | https://www.legis.la.gov/legis/ViewDocument.aspx?d=1391651 | |
| Louisiana State Legislature | Act No. 921 of the 2026 Regular Session | https://www.legis.la.gov/legis/ViewDocument.aspx?d=1481829 | |
| Louisiana State Legislature | Act No. 940 of the 2026 Regular Session | https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1481808 | |
| Louisiana Secretary of State | Affidavit to Dissolve Louisiana Corporation, Form 339 | https://www.sos.la.gov/media/eo1jerfj/339-affidavit-to-dissolve-louisiana-corporation.pdf | |
| Louisiana Office of Alcohol and Tobacco Control | Alcohol and Tobacco Control FAQs | https://atc.louisiana.gov/about-us/faqs/ | |
| Louisiana Office of Alcohol and Tobacco Control | Alcohol Downloadable Forms | https://atc.louisiana.gov/forms/alcohol-downloads/ | |
| Orleans Parish Assessor | Application for Exemption — Orleans Parish Assessor | https://nolaassessor.com/wp-content/uploads/sites/80/2022/12/OPAO.Exemption.Application.pdf | |
| Louisiana Secretary of State | Application of Foreign Corporation for Certificate of Authority, Form 326 | https://www.sos.la.gov/media/debp5zro/326-application-of-foreign-corporation-for-certificate-of-authority.pdf | |
| Louisiana Secretary of State | Application to Withdraw Foreign Corporation and Limited Liability Company, Form 338 | https://www.sos.la.gov/media/mljpepnb/338-application-to-withdraw-foreign-corporation-and-limited-liability-company.pdf | |
| Louisiana Department of Revenue | Are sales to churches and nonprofit organizations subject to sales tax? | https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/are-sales-to-churches-and-nonprofit-organizations-subject-to-sales-tax/ | |
| Louisiana Secretary of State | Articles of Incorporation — Louisiana Nonprofit Corporation, Form 395 | https://www.sos.la.gov/media/ydif2j2a/395-articles-of-incorporation-louisiana-nonprofit.pdf | |
| Louisiana Secretary of State | Articles of Reinstatement, Form 1444 | https://www.sos.la.gov/media/vq4fxpk3/1444-articles-of-reinstatement.pdf | |
| Louisiana Department of Revenue | At any time is a nonprofit ... exempt from sales tax? | https://revenue.louisiana.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/at-any-time-is-a-nonprofit-an-association-with-members-only-in-attendance-and-not-open-to-the-public-exempt-from-sales-tax-/ | |
| Louisiana Office of Alcohol and Tobacco Control | ATC Alcohol Caterer Application | https://atc.louisiana.gov/media/22gfufkl/atc-alcohol-caterer-application.pdf | |
| Louisiana Office of Alcohol and Tobacco Control | ATC Special Event Packet | https://atc.louisiana.gov/media/p1dnkjne/atc-special-event-packet_a11y.pdf | |
| Louisiana Office of Alcohol and Tobacco Control | ATC Special Events Application | https://atc.louisiana.gov/media/iimchcii/atc-special-events-application.pdf | |
| Louisiana Department of Education | Become a CCAP Provider | https://www.louisianabelieves.com/early-childhood/early-childhood-programs/become-a-ccap-provider | |
| Louisiana Secretary of State | Business Forms and Fee Schedule | https://www.sos.la.gov/business-services/forms-fee-schedule | |
| Louisiana Department of Revenue | Business Registration | https://revenue.louisiana.gov/businesses/general-resources/business-registration/ | |
| Louisiana Department of Revenue | Business Tax Forms | https://revenue.louisiana.gov/tax-forms/businesses/ | |
| Louisiana Board of Ethics, Supervisory Committee on Campaign Finance Disclosure | Campaign Finance Filing Schedules | https://ethics.la.gov/CampFinanFilingSchedules | |
| Louisiana Board of Ethics | Campaign Finance Forms | https://ethics.la.gov/campfinanforms | |
| Louisiana Board of Ethics | Campaign Finance Laws and Summaries | https://ethics.la.gov/EthicsPublicationSearch?portal=CampFinLaws | |
| Louisiana Board of Ethics, Supervisory Committee on Campaign Finance Disclosure | Campaign Finance Portal | https://ethics.la.gov/CampFinanHome | |
| Louisiana Department of Revenue | Can an organization add future events to its nonprofit exemption certificate? | https://revenue.louisiana.gov/tax-education-and-faqs/fairs-festivals-and-other-special-events/can-an-organization-add-future-events-to-its-nonprofit-exemption-certificate/ | |
| Louisiana Secretary of State | Change of Registered Office or Agent — Louisiana Corporation, Form 354 | https://www.sos.la.gov/media/vdrh3qs1/354-change-of-registered-office-or-agent-louisiana-corporation.pdf | |
| Louisiana Department of Revenue | Charitable Gaming Rules and Regulations | https://revenue.louisiana.gov/tax-policy/rules-regulations | |
| Louisiana Department of Justice, Office of the Attorney General | Charitable Organization Exemption Checklist | https://www.ag.state.la.us/Files/Article/70/Documents/CharitableExemptionChecklist.pdf | |
| Louisiana Department of Justice, Office of the Attorney General | Charitable Organization Exemption Form | https://www.ag.state.la.us/Files/Article/70/Documents/CharitableExemptionForm.pdf | |
| Louisiana Department of Justice, Office of the Attorney General | Charitable Organizations | https://www.ag.state.la.us/Article/70 | |
| Louisiana Department of Education | Child Care Criminal Background Checks | https://doe.louisiana.gov/early-childhood/publicly-funded-providers/child-care-criminal-background-checks | |
| Louisiana Department of Education | Child Care Facility Licensing | https://doe.louisiana.gov/early-childhood/child-care-facility-licensing | |
| Louisiana Department of Children and Family Services | Child Support Employers Resource Guide | https://dcfs.louisiana.gov/child-support-enforcement/child-support-employers-resource-guide/ | |
| Louisiana Secretary of State | Commercial Search | https://coraweb.sos.la.gov/commercialsearch/commercialsearch.aspx | |
| Louisiana Department of Revenue | Corporate Income and Franchise Tax | https://revenue.louisiana.gov/businesses/widely-used-tax-types/corporate-income-franchise-tax/ | |
| Louisiana Department of Revenue | Emergency Rule — Limited Raffle License | https://revenue.louisiana.gov/LawsPolicies/LAC%2042.I.1722%20ER%20from%20Register.pdf | |
| Louisiana Workforce Commission | Employer Taxes FAQ | https://www.laworks.net/FAQs/FAQ_UI_EmployerTaxes.asp | |
| Louisiana Workforce Commission | Employment of Minors — Louisiana Child Labor Law | https://www.laworks.net/Downloads/WFD/EmploymentOfMinors.pdf | |
| Louisiana Department of Revenue | Fairs, Festivals and Other Special Events | https://revenue.louisiana.gov/businesses/general-resources/fairs-festivals-and-other-special-events/ | |
| Louisiana Department of Health, Office of Public Health | For New Businesses — Retail Food | https://ldh.la.gov/bureau-of-sanitarian-services/for-new-businesses | |
| Orleans Parish Assessor | Forms — Orleans Parish Assessor | https://www.nolaassessor.com/forms/ | |
| Louisiana Secretary of State | Frequently Asked Questions — Business Services | https://www.sos.la.gov/business-services/frequently-asked-questions | |
| Orleans Parish Assessor | Frequently Asked Questions — Orleans Parish Assessor | https://www.nolaassessor.com/faq/ | |
| Louisiana Secretary of State | GeauxBIZ | https://geauxbiz.sos.la.gov/ | |
| Louisiana Department of Revenue | How do I file Form L-3 and W-2 information? | https://revenue.louisiana.gov/tax-education-and-faqs/faqs/withholding-tax/how-do-i-file-form-l-3-and-w-2-information/ | |
| Louisiana Department of Revenue | How do I get a sales tax exempt number for a non-profit organization? | https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/how-do-i-get-a-sales-tax-exempt-number-for-a-non-profit-organization/ | |
| Louisiana Department of Revenue | How do I register for withholding tax? | https://revenue.louisiana.gov/tax-education-and-faqs/faqs/withholding-tax/how-do-i-register-for-withholding-tax/ | |
| Louisiana Department of Revenue | How long is the nonprofit fundraising sales tax exemption valid? | https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/how-long-is-the-nonprofit-fundraising-sales-tax-exemption-valid/ | |
| Louisiana Department of Revenue | Is the corporation franchise tax repealed? | https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/is-the-corporation-franchise-tax-repealed/ | |
| Louisiana Workforce Commission | Labor Law Information | https://www.laworks.net/laborlawinfo.asp | |
| Louisiana Department of Revenue | LAC 42:I.1775 — Progressive pull tabs | https://revenue.louisiana.gov/tax-policy/rules-regulations/lac-42-i-1775-ac-12-20-2003/ | |
| Louisiana Department of Revenue | LAC 61:I.4418 — Nonprofit fundraising exemptions | https://revenue.louisiana.gov/tax-policy/rules-regulations/lac-61-i-4418-ac-02-04-2005/ | |
| Louisiana Workforce Commission | LAWATS Employer Services | https://www.laworks.net/LaWatsEmployer/ | |
| Louisiana Board of Ethics, Ethics Administration Program | Lobbying Filing Deadlines | https://ethics.la.gov/LobbyingFilingDeadlines | |
| Louisiana Division of Administration, Office of the State Register | Louisiana Administrative Code, Title 16 — Community Affairs | https://www.doa.la.gov/media/oz2lmv1v/16.docx | |
| Louisiana Department of Justice, Office of the Attorney General | Louisiana Charitable Organization Registration Checklist | https://www.ag.state.la.us/Files/Article/70/Documents/CharitableOrganizationRegistrationChecklist.pdf | |
| Louisiana State Legislature | Louisiana Constitution Article VII, §21 — Property-tax exemptions | https://legis.la.gov/Legis/Law.aspx?d=206551 | |
| Louisiana Department of Revenue | Louisiana Department of Revenue Leadership | https://revenue.louisiana.gov/leadership/ | |
| Louisiana Board of Ethics, Ethics Administration Program | Louisiana Lobbying Portal | https://ethics.la.gov/LobbyingHome | |
| Louisiana Department of Children and Family Services | Louisiana New Hire Reporting Form | https://www.dcfs.louisiana.gov/assets/docs/searchable/New-Hire-Registry/Louisiana_New_Hire_Reporting_Form-3.pdf | |
| Louisiana State Legislature | Louisiana Revised Statutes, Title 12 — Corporations and Associations | https://www.legis.la.gov/legis/Laws_Toc.aspx?folder=86&title=12 | |
| Louisiana Secretary of State | Louisiana Secretary of State Fee Changes Effective October 1, 2026 | https://static.sos.la.gov/shared/fee_changes_2026.pdf | |
| Louisiana Workforce Commission | Louisiana Unemployment Insurance Tax Rates | https://www.laworks.net/unemploymentinsurance/ui_lainsurancetaxrates.asp | |
| Louisiana Department of Revenue | Nonprofit admissions, tickets and parking after sales-tax reform | https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax-reform/i-am-a-non-profit-do-i-have-to-charge-sales-tax-on-my-sales-of-admissions-tickets-and-parking/ | |
| Louisiana Department of Revenue | Nonprofit R-1048 | https://revenue.louisiana.gov/collections/general-sources/nonprofit-r-1048/ | |
| City of New Orleans | Occupational License | https://nola.gov/occupational-license/ | |
| Louisiana State Legislature | R.S. 12:201 — Formation of nonprofit corporations | https://www.legis.la.gov/legis/Law.aspx?d=76385 | |
| Louisiana State Legislature | R.S. 12:203 — Articles of incorporation | https://www.legis.la.gov/legis/Law.aspx?d=76388&p=y | |
| Louisiana State Legislature | R.S. 12:205.1 — Annual report | https://www.legis.la.gov/legis/Law.aspx?d=76392 | |
| Louisiana State Legislature | R.S. 12:224 — Board of directors | https://www.legis.la.gov/legis/Law.aspx?d=76413 | |
| Louisiana State Legislature | R.S. 12:225 — Officers | https://www.legis.la.gov/legis/Law.aspx?d=76414 | |
| Louisiana State Legislature | R.S. 12:226 — Duties and liability of directors and officers | https://www.legis.la.gov/legis/Law.aspx?d=76415 | |
| Louisiana State Legislature | R.S. 12:236 — Registered office and registered agent | https://www.legis.la.gov/legis/Law.aspx?d=76426 | |
| Louisiana State Legislature | R.S. 12:247 — Sale, lease, exchange or other disposition of assets | https://www.legis.la.gov/legis/Law.aspx?d=76440 | |
| Louisiana State Legislature | R.S. 23:1472 — Employment definitions and nonprofit coverage | https://www.legis.la.gov/legis/Law.aspx?d=83555 | |
| Louisiana State Legislature | R.S. 23:1552 — Nonprofit contribution or reimbursement financing | https://www.legis.la.gov/legis/Law.aspx?d=83595 | |
| Louisiana State Legislature | R.S. 23:631 — Discharge or resignation; payment after termination | https://www.legis.la.gov/legis/Law.aspx?d=83945 | |
| Louisiana State Legislature | R.S. 23:642 — Local wage and leave preemption | https://www.legis.la.gov/legis/Law.aspx?d=83958 | |
| Louisiana State Legislature | R.S. 4:707 — Authorization to license certain organizations | https://legis.la.gov/legis/Law.aspx?d=96914 | |
| Louisiana State Legislature | R.S. 4:708 et seq. — Charitable gaming licensing | https://legis.la.gov/Legis/Law.aspx?d=96930 | |
| Louisiana State Legislature | R.S. 45:844.12 — Telephone solicitation provisions | https://legis.la.gov/legis/Law.aspx?d=207496 | |
| Louisiana State Legislature | R.S. 47:287.501 — Exempt corporations | https://www.legis.la.gov/legis/Law.aspx?d=101684 | |
| Louisiana State Legislature | R.S. 49:222 — Secretary of State fees | https://www.legis.la.gov/legis/Law.aspx?d=103670 | |
| Louisiana State Legislature | R.S. 51:1901 et seq. — Charitable solicitations | https://legis.la.gov/legis/Law.aspx?d=104159 | |
| Louisiana State Legislature | R.S. 9:2331.1 — Uniform Prudent Management of Institutional Funds Act | https://legis.la.gov/legis/Law.aspx?d=107060 | |
| Louisiana State Legislature | R.S. 9:2331.3 — Standard of conduct in managing and investing institutional fund | https://www.legis.la.gov/legis/Law.aspx?d=107062 | |
| Louisiana State Legislature | R.S. 9:2331.4 — Appropriation for expenditure or accumulation | https://legis.la.gov/legis/Law.aspx?d=107063 | |
| Louisiana State Legislature | R.S. 9:2331.6 — Release or modification of restrictions | https://legis.la.gov/legis/Law.aspx?d=107065 | |
| Louisiana State Legislature | R.S. 9:2347 — Special charitable trust provisions | https://legis.la.gov/legis/Law.aspx?d=1387583 | |
| Louisiana Department of Justice, Office of the Attorney General | Registered Charitable Organizations Listing | https://www.ag.state.la.us/Charity/Registration/Listing | |
| Louisiana Workforce Commission | Required Workplace Posters | https://www.laworks.net/downloads/downloads_posters.asp | |
| Louisiana Department of Health, Office of Public Health | Retail Food | https://ldh.la.gov/bureau-of-sanitarian-services/retail-food | |
| Louisiana Department of Revenue | Rules and Regulations | https://revenue.louisiana.gov/tax-policy/rules-regulations/ | |
| Louisiana State Legislature | SB 181 — Bill Information and Act 472 status | https://www.legis.la.gov/legis/BillInfo.aspx?i=250208 | |
| Louisiana State Legislature | SB 487 — Bill Information and Act 940 status | https://www.legis.la.gov/legis/BillInfo.aspx?i=250746 | |
| City of New Orleans | Special Event Permit | https://nola.gov/special-event-permit/ | |
| Internal Revenue Service | The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/the-restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| Louisiana Board of Ethics | Title 18, Chapter 11 — Election Campaign Finance | https://ethics.la.gov/pub/laws/title18.pdf | |
| Louisiana Workforce Commission | UI Wage and Tax — Status Determination | https://www.laworks.net/UnemploymentInsurance/UI_WageTaxStatus.asp | |
| Louisiana Workforce Commission | UI Wage and Tax Reporting Overview | https://www.laworks.net/UnemploymentInsurance/UI_WageTaxReportingOverview.asp | |
| Louisiana Department of Justice, Office of the Attorney General | Unified Registration Statement | https://www.ag.state.la.us/Files/Article/70/Documents/CharitableOrganizationRegistrationForm.pdf | |
| Louisiana Department of Revenue | What are my filing and payment options for withholding tax? | https://revenue.louisiana.gov/tax-education-and-faqs/faqs/withholding-tax/what-are-my-filing-and-payment-options/ | |
| Louisiana Department of Revenue | What sales activities require a permit or license at a special event? | https://revenue.louisiana.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/what-sort-of-sales-transactions-or-activities-require-a-permit-or-license/ | |
| Louisiana Department of Revenue | When are my withholding payments due? | https://revenue.louisiana.gov/tax-education-and-faqs/faqs/withholding-tax/when-are-my-payments-due/ | |
| Louisiana Department of Revenue | When must I file Form L-1? | https://revenue.louisiana.gov/tax-education-and-faqs/faqs/withholding-tax/when-must-i-file-form-l1/ | |
| Louisiana Workforce Commission, Office of Workers' Compensation Administration | Workers' Compensation Employer Coverage FAQ | https://www.laworks.net/FAQs/FAQ_WorkComp_EmployerCoverage.asp | |
| Louisiana Workforce Commission, Office of Workers' Compensation Administration | Workers' Compensation Rights and Responsibilities FAQ | https://www.laworks.net/FAQs/FAQ_WorkComp_RightsAndResponsibilities.asp |
Recent Louisiana Compliance Updates
Louisiana keeps its nonprofit systems in parallel, and most of the compliance work is refusing to let one of them answer for another. Incorporating under Title 12, Chapter 2 creates the state corporation and settles nothing about federal recognition, charity registration, sales tax, property tax, payroll or any regulated activity. This overview walks the lifecycle in the order an organization meets it, with the exact fees, deadlines and thresholds current Louisiana official sources state, and it says plainly where the official record does not yet support a firm answer.
The single most expensive assumption a Louisiana nonprofit can make about sales tax is that there is a number it can give a vendor. There is not. Louisiana issues no general nonprofit exemption number, and federal section 501(c)(3) status by itself exempts neither what the organization buys nor what it sells. Form R-1048 is the piece most people are actually reaching for, and it is much narrower than its reputation: annual event-specific relief for qualifying parking, admissions and tangible-personal-property sales at listed fundraising events, filed at least 30 days before the first one, expiring at the end of the calendar year. This explains where the line falls, in the order the questions arrive.
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in Louisiana and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.