To start a nonprofit in Louisiana, you file articles of incorporation with the Secretary of State for $75 through the GeauxBiz portal, then apply separately to the IRS for 501(c)(3) tax-exempt status and to the Louisiana Department of Revenue for state tax relief. The whole sequence, from name selection to IRS determination letter, usually takes anywhere from a few weeks to several months.
The order of the steps matters. Each one unlocks the next.
Pick a Name That Clears the State Database
Your corporate name has to be distinguishable from every other corporation, LLC, partnership, and trade name already registered with the Louisiana Secretary of State.1Justia. Louisiana Revised Statutes Title 12 RS 12:204 – Corporate Name Search the state’s online business database before you print anything or buy a domain.
Louisiana also requires the name to include a corporate designator: “Corporation,” “Incorporated,” “Limited,” or an abbreviation like Corp., Inc., or Ltd.
Recruit at Least Three Directors
Louisiana requires a nonprofit corporation to have a board of at least three directors. The one carve-out: an organization with fewer than three members only needs as many directors as it has members.2Justia. Louisiana Revised Statutes Title 12 RS 12:224 – Board of Directors For practical purposes, line up three willing people before you file.
If you plan to seek federal tax-exempt status, think about who those three are. The IRS flags boards that are very small or packed with related individuals as risks for insider transactions, and recommends independent directors who are not tied to each other or to staff through family or business relationships.3Internal Revenue Service. Good Governance Practices – Governance and Related Topics – 501(c)(3) Organizations A five- or seven-member board with a majority of independent directors is a reasonable starting point.
Draft and File the Articles of Incorporation
The articles of incorporation are the document that actually creates your nonprofit. Louisiana law requires them to be written in English, signed by each incorporator, and to include several specific items.4Justia. Louisiana Revised Statutes Title 12 RS 12:203 – Articles of Incorporation
- The full corporate name with its required ending.
- A purpose statement, either a specific charitable mission or a broad statement that the corporation will engage in any lawful activity permitted under Louisiana’s Nonprofit Corporation Law.
- Duration, if the organization will exist for a limited time. If you say nothing, perpetual existence is presumed.
- An explicit statement that the entity is a nonprofit corporation.
- The Louisiana street address of the registered office (no P.O. boxes) and the full name and street address of the registered agent who will accept legal documents.
The registered agent can be an individual or a company authorized to do business in Louisiana. They must be available during normal business hours to receive service of process. Some nonprofits appoint a board member; others hire a commercial registered agent service.
Build In the 501(c)(3) Clauses Now
If federal tax-exempt status is the plan, write it into the articles from day one. The IRS requires your organizing document to include a purpose clause limiting activities to exempt functions like charity, education, or religion, and a dissolution clause directing remaining assets to another tax-exempt organization if the nonprofit ever shuts down. Adding these later means amending the articles and paying another filing fee.
File Through GeauxBiz
You submit the articles electronically through GeauxBiz, Louisiana’s centralized business filing portal.5State of Louisiana Secretary of State. Welcome to Louisiana geauxBIZ The filing fee is $75.6Louisiana Secretary of State. Get Forms and Fee Schedule Online filings process faster than paper filings mailed to Baton Rouge with a check.
When the state approves the filing, you receive a Certificate of Incorporation. That certificate is the definitive proof the nonprofit legally exists. Keep it; banks, grantmakers, and the IRS will all ask for it.
Adopt Bylaws and a Conflict of Interest Policy
Bylaws are the internal rulebook: how often the board meets, how directors are elected and removed, what officers exist, how votes and quorums work. They are not filed with the state, but you need them to open a bank account and to apply for federal tax exemption.
Adopt a written conflict of interest policy at the same time. Form 1023 asks whether you have one, and the IRS strongly recommends every 501(c)(3) adopt one. A workable policy requires any director with a personal financial stake in a transaction, such as a contract with a business the director owns or compensation set for a board member, to disclose the conflict and step out of the vote.7Internal Revenue Service. Form 1023 Purpose of Conflict of Interest Policy Not having one invites follow-up questions that slow the application.
Get an EIN From the IRS
Once the Secretary of State has approved your articles, apply for an Employer Identification Number. The sequence matters: the IRS requires that your entity already be legally formed with the state because the application asks for the corporation’s exact legal name as it appears on the charter.8Internal Revenue Service. Get an Employer Identification Number
The online application is free and issues your EIN immediately. You will need the number to open a bank account, hire employees, and file your 501(c)(3) application.
Apply for 501(c)(3) Status
Incorporating in Louisiana does not by itself make you tax-exempt. For federal recognition under Section 501(c)(3), you apply to the IRS using either Form 1023 or the streamlined Form 1023-EZ, both submitted electronically through Pay.gov.9Internal Revenue Service. How to Apply for 501(c)(3) Status
Which Form You File
Smaller organizations may qualify for Form 1023-EZ if they project annual gross receipts of $50,000 or less in each of the next three years and hold total assets under $250,000.10Internal Revenue Service. Instructions for Form 1023-EZ The user fee is $275. If you exceed either threshold, or fail any question on the eligibility worksheet, you file the full Form 1023 with a $600 user fee.11Internal Revenue Service. Form 1023 and 1023-EZ Amount of User Fee
The full Form 1023 requires a detailed narrative of planned activities, a three-year projected budget, and supporting documents. The IRS currently resolves about 80 percent of Form 1023-EZ determinations within 22 days, and 80 percent of full Form 1023 applications within about 191 days. Applications flagged for further review can run longer.12Internal Revenue Service. Where’s My Application for Tax-Exempt Status
Public Charity or Private Foundation
Every 501(c)(3) is classified as either a public charity or a private foundation. A public charity draws support from a broad base of donors, government grants, or mission-related revenue; a private foundation typically relies on a single donor, family, or corporation. If your organization does not affirmatively qualify as a public charity, the IRS treats it as a private foundation by default, which brings stricter operating rules and additional filings.13Internal Revenue Service. Determine Your Foundation Classification Most new nonprofits seeking public donations classify under Section 509(a)(1), which covers organizations receiving substantial support from government and the public.
When the IRS approves, you receive a Determination Letter. Keep it accessible; donors, grantmakers, and state agencies will ask for it routinely.
Register for Louisiana Tax Exemptions
Federal exemption does not automatically relieve you of Louisiana state taxes. Each category is a separate ask.
For state corporate income tax, Louisiana exempts corporations organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes. To claim the exemption, submit your IRS Determination Letter to the Louisiana Department of Revenue. Skip this step and the state can still expect income tax filings from you.
Louisiana nonprofits are not broadly exempt from sales tax. Qualifying organizations can apply for a limited exemption from collecting sales tax at specific fundraising events by filing Form R-1048 with the Louisiana Department of Revenue. The exemption must be requested separately for each event and covers only sales tax collected at that event, not the organization’s regular purchases.14Cornell Law School. Louisiana Admin Code Title 61 I-4418 – Nonprofit Organizations Nature of Exemption Limitations Qualifications
A Note on Charitable Solicitation
Louisiana’s charitable solicitation statute, R.S. 51:1901 through 51:1909.1, puts the registration burden primarily on professional solicitors and commercial co-venturers hired by a charity, not on the charity itself. A professional solicitor must register with the state at least ten days before beginning work in Louisiana.15Justia. Louisiana Revised Statutes Title 51 RS 51:1901.1 – Registration of Professional Solicitors Fees Bonds
If you hire a third-party fundraiser, confirm they are registered before they ask for anything on your behalf. If your own staff and volunteers run fundraising, the registration load is much lighter. Soliciting donations in other states is a separate question: each state has its own rules, and many require the charity itself to register.
Keep the Nonprofit Alive After Launch
Once you have exempt status, the IRS expects an annual information return. The form depends on size: Form 990-N (e-Postcard) for organizations with gross receipts normally $50,000 or less; Form 990-EZ under $200,000 in receipts and $500,000 in assets; Form 990 at or above those thresholds; and Form 990-PF for every private foundation. The return is due on the 15th day of the 5th month after your fiscal year ends, so May 15 for calendar-year filers.16Internal Revenue Service. Exempt Organization Filing Requirements Form 990 Due Date
Miss three consecutive years and the IRS automatically revokes your tax-exempt status.17Internal Revenue Service. Exempt Organizations Annual Reporting Requirements – Filing Procedures Late Filing of Annual Returns This is where small, volunteer-run nonprofits most often slip.
Louisiana separately requires nonprofit corporations to file periodic reports with the Secretary of State to stay in good standing, filed through the same GeauxBiz portal. Fall behind and the state can administratively dissolve the corporation, which creates problems even if federal exemption is intact.18Louisiana Secretary of State. Annual Report Filing Instructions Put the Form 990 due date, the state report due date, and any renewed exemptions on a compliance calendar in year one.