How to start a nonprofit in Louisiana

How to start a nonprofit in Louisiana, step by step

1. Name your Louisiana nonprofit

   No corporate ending is required for a Louisiana nonprofit; the rule requiring corporation, incorporated, company or limited applies to business corporations, not to the nonprofit chapter. The prohibited list is long: bank, banking, savings, trust, deposit, insurance, mutual, assurance, indemnity, casualty, fiduciary, homestead, surety, security, guarantee, cooperative, state, parish, credit union and more. A reservation costs $25 and holds the name for a nonrenewable 120 days.

2. Choose your first board of directors

   Plan on at least three people who are not related to each other. Some states allow fewer on paper, but three unrelated directors is what the IRS application works best with, and what funders expect. Pick people who will actually show up.

3. File your Articles of Incorporation (domestic nonprofit)

   File with the Secretary of State's Commercial Division. Two notarizations are needed: the articles themselves are a notarial act, and the Affidavit of Registered Agent is separately notarized. The fee is $95, raised from $75 on 1 October 2026 under Act 921 of the 2026 session, which also took routine expedite from $30 to $35. Priority expedite, giving two to four hour processing, is $50. Note the state's own older fee schedule still shows $60; it predates all of this.

4. Name your registered agent

   Louisiana requires a registered agent and a registered office in state, and the agent must sign a notarized affidavit accepting the appointment. Going 180 consecutive days without a registered agent or office is a ground for revoking your articles.

5. Adopt bylaws and hold your first board meeting

   Bylaws are your internal rulebook: how directors are chosen, how votes work, what officers you have. At the first meeting the board adopts them, elects officers, and approves opening a bank account. Keep minutes; they are your first governance record.

6. Get your free EIN

   It is free from the IRS; any site charging for an EIN is reselling a free thing. Apply online if your responsible party has an SSN or ITIN and your principal place of business is in the US. It takes minutes. Three limits to know: one EIN per responsible party per day, the tool is not open around the clock, and it times out after 15 minutes with nothing saved. Without an SSN or ITIN you file Form SS-4 by fax or mail instead, which takes weeks. You need the EIN for the bank account and every filing after this.

7. Apply for 501(c)(3) status with the IRS

   Two forms, two fees. The short Form 1023-EZ has a $275 user fee, but you may use it only if you clear the whole Eligibility Worksheet. That means three things. Gross receipts did not exceed $50,000 in any of the past three years. They are not projected to exceed $50,000 in any of the next three years. And total assets are $250,000 or less. Churches, schools, hospitals and a few other types cannot use it at all. Everyone else files the full Form 1023, $600. This is the step that makes donations tax-deductible. The IRS currently issues 80 percent of 1023-EZ decisions within about 22 days and 80 percent of full 1023 decisions within about 191 days. It publishes current figures on its status page. Fees read 1 September 2026.

8. Handle Louisiana taxes

   Income tax exemption follows federal status by statute, with no separate state application located. The franchise tax is gone: it is repealed for franchise tax periods beginning on or after 1 January 2026. Sales tax is the catch. The Department of Revenue does not issue a general sales tax exemption number to nonprofits, and 501(c)(3) status does not create one. What exists is Form R-1048, an annual application covering fundraising events, admissions and parking, which must be submitted at least 30 days before your first event.

9. Register to fundraise

   This is the unusual part: Louisiana has no general charitable organization registration. The Attorney General registers professional solicitors, at $150 a year with a bond of $25,000 or more, and requires a Notice of Commencement at least 10 days before each campaign. Charitable organizations register annually only if they use a professional solicitor. If you fundraise with your own people, there is nothing to file.

10. Stay in good standing

    File an annual report with the Secretary of State on or before your incorporation anniversary each year; the state accepts it only within 30 days of the renewal date. The fee is $10, raised from $5 on 1 October 2026. Three consecutive years of not filing is a ground for revocation, and being more than twelve months delinquent bars you from doing business with the state.

Louisiana-specific things to know

1. Two notarizations for one filing

   The articles are a notarial act and the registered agent affidavit is separately notarized. Louisiana notaries must print their name and notary or bar roll number on the document. Plan the notary appointment as a real step, not an afterthought.

2. The fees went up on 1 October 2026

   Act 921 of the 2026 session took nonprofit articles from $75 to $95, the nonprofit annual report from $5 to $10, and routine expedite from $30 to $35. Any guide quoting $75 was written before that and is worth double-checking on everything else too.

3. No charity registration, and no sales tax card

   Two things founders expect and will not find. There is no annual AG charity filing unless you hire a paid solicitor, and there is no permanent sales tax exemption number, only the annual event-based Form R-1048.

General information for people starting a nonprofit in Louisiana, not legal or tax advice. Rules change and fees are updated; confirm specifics with the Louisiana offices named on this page, the IRS, or a qualified professional before you file.

The Ember tool for this

Ember Spark

Spark walks you from idea to real nonprofit: bylaws, board resolution, and IRS paperwork drafted for you, free, one step at a time.

Sources: Louisiana SOS nonprofit articles form; Louisiana SOS 2026 fee changes (Act 921); Louisiana AG professional solicitors; Louisiana DOR Form R-1048. Read 1 September 2026.