How to Start a Nonprofit in Louisiana: Filings, Bylaws, and 501(c)(3)

To start a nonprofit in Louisiana, file articles of incorporation with the Secretary of State for $75 through the geauxBIZ portal, then separately apply to the IRS for an Employer Identification Number and 501(c)(3) tax-exempt status, and finally register your exemptions with the Louisiana Department of Revenue. State incorporation and federal tax exemption are two different steps, and getting the state paperwork right matters partly because the IRS will read it later.

Decisions to Make Before You File

Three things need to be settled before the articles of incorporation make sense: your name, your registered agent, and your board.

A Distinguishable Corporate Name

Your nonprofit’s name must be distinguishable from every other corporation, LLC, partnership, and trade name already on file with the Louisiana Secretary of State.¹ A minor word swap does not count. If “Louisiana Children’s Foundation” is on file, “The Louisiana Children Foundation” will likely be rejected. Search the geauxBIZ portal before you commit to a name.

The statute allows narrow exceptions, such as written consent from the existing entity combined with its own name change, or the other corporation being inactive and delinquent on franchise taxes for five consecutive years.¹ Most organizers just pick a different name.

A Registered Agent in Louisiana

Every Louisiana corporation must continuously maintain a registered agent within the state.² The agent can be an individual who lives in Louisiana or an entity authorized to do business here, and must have a municipal street address in the state. A P.O. Box does not satisfy the requirement, because the agent has to be physically reachable for service of process. Many organizers serve as their own registered agent from the nonprofit’s office address. Commercial registered agent services typically charge between $119 and $249 per year.

A Board Built to Pass IRS Review

Louisiana requires nonprofit corporations to have a board of directors, and the practical minimum is three. Board composition matters beyond state law: the IRS looks closely at independence when reviewing 501(c)(3) applications, and a board of relatives or paid insiders raises red flags.

Aim for at least three directors, a majority of whom have no family relationship to one another and receive no compensation from the organization other than reimbursement for board-related expenses. Directors who are paid employees or who receive more than $10,000 as independent contractors during the tax year are generally not treated as independent for IRS purposes. Watchdog groups that rate charities for donors also look at board composition, so stacking a board with insiders can hurt fundraising even where state law allows it.

Filing the Articles of Incorporation

The articles of incorporation are governed by Louisiana Revised Statutes Title 12. They must be written in English and signed by each incorporator.³ The Secretary of State provides official forms through geauxBIZ, but you can draft your own document as long as it includes the required elements.⁴

At a minimum, the articles must include:

The corporate name, distinguishable from all other entities on file.
The purpose of the organization, stated as charitable, educational, religious, or other nonprofit purpose.³
Duration, which is perpetual unless you specify an end date.
A statement that the corporation is a nonprofit entity.
The name and municipal street address of your registered agent.
The names and addresses of the incorporators.

Get the Purpose and Dissolution Clauses Right

Louisiana allows a broad purpose statement like “any lawful activity for which corporations may be formed under this Chapter.”³ The IRS wants specificity. Language such as “organized exclusively for charitable and educational purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code” satisfies both.

If you plan to seek 501(c)(3) status, your articles also need a dissolution clause. The IRS requires language stating that any remaining assets on dissolution will go to another 501(c)(3) organization or to a government entity for a public purpose.⁵ Without it, the IRS will reject the tax-exempt application, and you will have to amend your articles with the state before reapplying.

Fees and Processing Times

You can file online through geauxBIZ or mail paper documents to the Secretary of State in Baton Rouge. The filing fee for a Louisiana nonprofit corporation is $75.⁶ Online payments accept Visa, MasterCard, Discover, and American Express, with a $5 statutory convenience fee for credit card transactions.⁴ Mailed filings can be paid by check or money order.

Two expedited options are available:

24-hour processing for an additional $30, with documents ready the next business day.
Same-day processing for an additional $50, handled while you wait.⁶

Standard online filings typically take three to five business days. Mailed documents can take several weeks. Once the filing clears, the Secretary of State issues a Certificate of Incorporation confirming the nonprofit exists. Keep it: you will need it for the bank, the IRS, and the state.

Adopt Bylaws and a Conflict of Interest Policy

Bylaws and a conflict of interest policy are not filed with the state, but you need both before applying for federal tax-exempt status. Form 1023 asks whether your organization has adopted a conflict of interest policy, and a “no” makes the application harder.

Bylaws should cover the operational basics: how board meetings are called, how much notice directors get, what constitutes a quorum, how officers are elected and removed, and how the bylaws themselves can be amended. These must be consistent with your articles of incorporation and Louisiana law.

The IRS publishes a sample conflict of interest policy in the Form 1023 instructions, and most nonprofits either adopt it directly or model their own version on it. The key components: any director or officer with a financial interest in a proposed transaction must disclose it before the board votes; the interested person leaves the room during deliberation and voting; board members who receive compensation from the organization cannot vote on their own pay; and each director signs an annual written statement confirming they have read and will follow the policy.⁷

Get an Employer Identification Number

Every nonprofit needs an EIN from the IRS, even without employees. The EIN is your organization’s taxpayer ID and is required for bank accounts, tax filings, and the 501(c)(3) application.⁸

Apply online at IRS.gov and the EIN issues immediately. Form SS-4 can also be filed by fax or mail. Have your Certificate of Incorporation and the name of a responsible party (typically the board president) ready before starting.

Apply for 501(c)(3) Tax-Exempt Status

Louisiana incorporation does not make your organization tax-exempt. That takes a separate application to the IRS, and there is a deadline. File within 27 months of your formation date and the IRS can grant exemption retroactive to the incorporation date. File later, and the exemption starts only on the date you submit.⁹

Most organizations apply on Form 1023, the full application, which carries a $600 user fee.¹⁰ Smaller organizations may qualify for Form 1023-EZ, which costs $275 and is much shorter. To use the 1023-EZ, your organization must have gross receipts of no more than $50,000 per year in any of the past three years or projected for any of the next three years, and total assets with a fair market value of $250,000 or less.⁹ You also need to complete the IRS eligibility worksheet, which screens out certain organization types (schools, hospitals, supporting organizations) regardless of size. Both forms are filed electronically through Pay.gov.

Once approved, the IRS issues a determination letter confirming your 501(c)(3) status. This letter unlocks tax-deductible donations, grant eligibility, and state tax exemptions. Store it securely and be ready to provide copies to donors, funders, and government agencies.

Apply for Louisiana Tax Exemptions

Federal tax-exempt status does not automatically extend to Louisiana taxes. State income tax and state sales tax are handled separately.

State Income Tax

To obtain exemption from Louisiana corporate income tax, submit a copy of your IRS determination letter to the Louisiana Department of Revenue. There is no dedicated state application form. Mail the letter to the LDR or email it to non.profit@la.gov.

Sales Tax at Fundraising Events

Louisiana nonprofits that charge for parking or admissions or sell goods at fundraising events must collect state sales tax unless they have applied for an annual exemption. Form R-1048, filed with the Louisiana Department of Revenue, allows qualifying nonprofits to skip collecting state sales tax at fundraising events for the year.¹¹ The form must be approved before the event, not after. To qualify, your organization must be a domestic nonprofit exempt under the Internal Revenue Code, and the event proceeds (minus necessary expenses) must be used for charitable, educational, religious, or similar purposes.¹²

The R-1048 exemption covers state sales tax only. Parish and local sales taxes are governed separately, and many parishes require their own exemption applications. Check with your local tax authority before assuming you are fully exempt.

Open a Bank Account

With the Certificate of Incorporation and EIN in hand, open a dedicated bank account. Most banks will ask for the articles of incorporation (or Certificate of Incorporation), the EIN confirmation, government-issued ID for the signers, and sometimes the bylaws or a board resolution authorizing the account. Keeping organizational funds separate is not optional; commingling nonprofit money with personal funds is one of the fastest ways to jeopardize corporate liability protection and tax-exempt status.

Ongoing Filings That Keep the Nonprofit Alive

Two annual filings matter most: one with Louisiana and one with the IRS.

Louisiana Annual Report

Louisiana nonprofit corporations must file an annual report with the Secretary of State. The fee is $10.⁶ The Secretary of State sends a renewal notice with the filing deadline. Filing goes through geauxBIZ but only within 30 days of the renewal date. Set a calendar reminder when the first notice arrives.

Form 990 With the IRS

Every 501(c)(3) organization must file an annual information return with the IRS. The form depends on size:

Form 990-N (e-Postcard) for organizations with gross receipts of $50,000 or less. A simple online submission.¹³
Form 990-EZ for organizations with gross receipts under $200,000 and total assets under $500,000.
Form 990 for organizations with gross receipts of $200,000 or more, or total assets of $500,000 or more.¹³

The return is due by the 15th day of the 5th month after your fiscal year ends. For calendar-year organizations, that is May 15.¹⁴

Fail to file for three consecutive years and the IRS automatically revokes your tax-exempt status. No warning, no grace period. Once revoked, the organization owes income tax on all revenue, donors can no longer deduct contributions, and you have to reapply from scratch.¹⁵ Even the smallest nonprofits that owe only the e-Postcard must file every year to stay alive.

1
Justia Law. Louisiana Revised Statutes Title 12 RS 12-204 – Corporate Name
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Justia Law. Louisiana Revised Statutes Title 12 RS 12-236 – Registered Office and Agent
3
Justia Law. Louisiana Revised Statutes Title 12 RS 12-203 – Articles of Incorporation
4
Louisiana Secretary of State. File Business Documents
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Internal Revenue Service. Suggested Language for Corporations and Associations per Publication 557
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Louisiana Secretary of State. Get Forms and Fee Schedule
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Internal Revenue Service. Instructions for Form 1023
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Internal Revenue Service. About Form SS-4, Application for Employer Identification Number
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Internal Revenue Service. Instructions for Form 1023-EZ
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Internal Revenue Service. Form 1023 and 1023-EZ Amount of User Fee
11
Louisiana Department of Revenue. Nonprofit R-1048
12
Louisiana Department of Revenue. R-1048 Annual Application for Exemption from Collection of Louisiana Sales Taxes at Certain Fundraising Activities
13
Internal Revenue Service. 2025 Instructions for Form 990
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Internal Revenue Service. Exempt Organization Filing Requirements Form 990 Due Date
15
Internal Revenue Service. Automatic Revocation of Exemption