How to Complete Louisiana Form R-1048: Nonprofit Sales Tax Exemption

Louisiana Form R-1048 is the annual application a nonprofit files with the Louisiana Department of Revenue to skip collecting state sales tax at its fundraising events. File it at least 30 days before your first event of the year. If approved, the certificate covers sales of tangible personal property, admission and gate charges, and parking fees at the events you list, and it expires on December 31.¹

The form itself is short. The rules behind it are stricter than most nonprofits expect, and the section on promoters and commercial competition is where applications tend to go wrong.

Who Can File R-1048

Your organization has to be a domestic nonprofit in one of seven categories: civic, educational, historical, charitable, fraternal, religious, or a combination of these. You also need to be exempt under the Internal Revenue Code. The form asks for your Federal Employer Identification Number so the Department of Revenue can verify your federal status.²

Two things disqualify you outright. If your organization endorses candidates for political office or engages in political activities, you cannot receive the exemption. The form has a yes-or-no political-activity question, and a “yes” ends the application. You are also ineligible if your sponsorship of the event is not genuine, meaning the tax exemption itself is a major reason you are running it.³

One boundary worth stating up front: losing your federal tax-exempt status ends your eligibility for R-1048. The IRS automatically revokes exemption for organizations that fail to file required annual returns or notices for three consecutive years.⁴ Stay current with the IRS or the R-1048 becomes moot.

What the Certificate Covers

The exemption applies to state sales tax on three specific revenue streams at your listed fundraising events: sales of tangible personal property, admission and gate charges, and parking fees.¹ All proceeds, minus necessary direct expenses like guest speaker fees, table and chair rentals, and food and beverage costs, must go toward educational, charitable, religious, or historical restoration purposes, or toward furthering your organization’s mission.³

What the certificate does not do:

It does not exempt your purchases. Supplies, equipment, and materials you buy for the event are still taxable to your organization.³
It does not apply if a promoter or contractor is entitled to a share of the event’s gross proceeds. The form asks directly.²
It does not cover ongoing commercial operations. Bookstores, restaurants, gift shops, and flea markets that compete with local retailers do not qualify even when a nonprofit runs them.³

The statute references sales and use taxes imposed by the State of Louisiana. It does not explicitly extend to local or parish sales taxes. If your parish levies its own sales tax, check with the local collector to confirm whether the R-1048 certificate satisfies their requirements too.

How to Complete the Form

Download the current version of Form R-1048 from the Louisiana Department of Revenue website. The form runs one page, with a supplemental sheet for additional events.

Organization Information

Enter your legal name, FEIN, mailing address, daytime phone, and the name of the person representing the organization. Describe your organization’s purpose in the space provided. A brief statement of your charitable, educational, religious, or other qualifying mission is what the department expects.

Answer the political activity question. Check “No” if your organization does not endorse candidates or engage in political activities. A “Yes” disqualifies you.

Event Details

The department wants one annual application covering every fundraising event you plan to hold that year.² For each event, provide:

A description of the event, such as a bake sale, gala dinner, charity auction, or car wash.
The full address, city, state, and ZIP code of the venue.
The specific dates.

Use the supplemental sheet if the main page runs out of room.

Financial and Competitive Disclosures

This is the section the Department of Revenue scrutinizes hardest. Explain how proceeds will be used after paying direct necessary expenses. If the money will be donated to another nonprofit, explain how that organization will use the funds.

Two yes-or-no questions follow. One asks whether a promoter or business has an agreement to share in the event’s proceeds. The other asks whether any for-profit business in the area sells products or services identical or similar to what your organization will sell. A “yes” to either requires a written explanation. It does not automatically disqualify you, but it triggers closer review, and the exemption can be denied if the arrangement looks like it benefits a commercial operator.

Certification and Signature

The signer certifies that the organization is a genuine nonprofit, that it is the actual sponsor of the events listed, and that all proceeds after necessary expenses will go toward the organization’s exempt purposes. The form warns that fraudulently seeking the exemption carries civil and criminal penalties under La. R.S. 47:305.14.² The signer should have authority to represent the organization, typically a board officer or executive director.

Where and When to Send It

Submit at least 30 days before your first event of the year. The department asks that you file as far in advance as possible. If no approved certificate is on file before an event, your organization has to collect and remit sales tax like any other vendor.¹

Three submission channels are available:

Email (preferred): non.profit@la.gov
Fax: (225) 952-2406
Mail: Louisiana Department of Revenue, P.O. Box 3278, Baton Rouge, LA 70821-3278

Email is the fastest and leaves you a sent-message record. If you mail the form, use a trackable service.²

After Approval

An approved application produces an annual exemption certificate valid through December 31 of that year. File a new R-1048 each year you plan to hold fundraising events.² Keep a copy with your event records and have it on hand at the event itself.

To add an event or change details on one already listed, submit a supplemental request and attach a copy of the original approved application so the department can match it to your existing certificate.

The department can review any event held under the certificate for compliance. If it finds a violation, such as proceeds going to a promoter or sales competing with local retailers, the exemption for that event can be revoked.

If Your Application Is Denied

You can appeal a denial by the Secretary of Revenue to the Louisiana Board of Tax Appeals. The Board can overrule the decision if it finds the denial was arbitrary, capricious, or unreasonable.³ Denials most often trace to incomplete forms, political activity, or events that look more like regular commercial operations than genuine fundraisers.

Mistakes That Sink Applications

A handful of recurring errors account for most trouble with R-1048:

Filing too late. The 30-day advance requirement is firm. If your first event is February 15, the application needs to be in by January 16 at the latest.
Treating the certificate as a purchase exemption. It only exempts sales tax you would otherwise collect from attendees and buyers. Your own supplies, equipment, and inventory are still taxable to you.
Leaving events off the list. One annual application is supposed to cover every fundraiser planned for the year. An event not listed and not covered by a supplemental request has no exemption.
Promoter revenue-sharing. Hiring a company to run event logistics is fine. Giving that company a cut of the gross proceeds voids the exemption for that event. Structure the contract as a flat fee or hourly rate.
Competing with local retailers. Selling items that a nearby for-profit sells can jeopardize the exemption. The form asks about this directly, and the statute is explicit that commercial-style operations in competition with retail merchants are not covered.

1
Louisiana Department of Revenue. Nonprofit R-1048
2
Louisiana Department of Revenue. Annual Application for Exemption from Collection of Louisiana Sales Taxes at Certain Fundraising Activities
3
Justia Law. Louisiana Revised Statutes 47:305.14 – Exemptions; Nonprofit Organizations
4
Internal Revenue Service. Automatic Revocation of Exemption for Non-Filing – Frequently Asked Questions