How to Start a Nonprofit in Louisiana: A Step-by-Step Guide

After the Secretary of State approves your articles, Louisiana law requires you to file a certified copy with the Recorder of Mortgages in the parish where your registered office is located. Fees vary by parish; contact your local Recorder of Mortgages office to confirm the current amount.

Once both filings are complete, your nonprofit legally exists under Louisiana law.

Step 4: Draft bylaws and hold your organizational meeting

Bylaws are your nonprofit's internal rulebook, governing how the board operates and how decisions get made. Louisiana does not require you to file bylaws with the Secretary of State, but the IRS requires them with your 501(c)(3) application, and most banks require them before opening an organizational account. 

Your bylaws should cover, at minimum:

• Organization name and principal office address
• Statement of exempt purpose (must match the purpose clause in your articles)
• Board structure, including number of directors, term lengths, and election procedures
• Officer roles and responsibilities (president, secretary, treasurer at minimum)
• Meeting frequency and quorum requirements
• Conflict-of-interest policy (the IRS specifically requires this for tax-exempt status)
• Dissolution clause (should match the dissolution clause in your articles)
• Procedures for amending the bylaws

Before applying for federal tax-exempt status, your initial board must hold an organizational meeting to formally adopt the bylaws, elect officers, authorize the employer identification number (EIN) application and opening of a bank account, and take any other foundational actions needed to get the organization operational. Keep written minutes, because the IRS may ask for them during your 501(c)(3) application review.

Step 5: Get an EIN for your Louisiana nonprofit

An EIN is your nonprofit's federal tax identification number, issued by the IRS. Applying is free and takes minutes; you receive your EIN immediately. Once you have your EIN, you can open a nonprofit bank account, hire employees, and file IRS Form 1023 or Form 1023-EZ.

Step 6: Apply for federal 501(c)(3) tax-exempt status

The IRS grants 501(c)(3) status. You apply after incorporation using one of two forms, depending on your organization's size. Both are filed electronically through Pay.gov.

Before submitting either form, confirm that your articles contain the purpose and dissolution clauses from Step 3. If they don't, the IRS will reject your application.

• IRS Form 1023 (full application): Most organizations use Form 1023. The user fee is $600 and is non-refundable. The IRS reviews the organization's purpose, activities, governance documents, and conflict-of-interest policy. Processing typically runs three to six months, though complex applications can take longer.
• IRS Form 1023-EZ (streamlined application): Form 1023-EZ is available to organizations projecting less than $50,000 in annual revenue and total assets under $250,000. It is not available to churches, schools, or hospitals. The user fee is $275, and processing typically takes two to four weeks.

If you file your 501(c)(3) application within 27 months of your incorporation date, the IRS can issue a determination letter retroactive to the date of incorporation, meaning donations made before approval may still qualify as tax-deductible. But, if you miss the 27-month mark, deductibility begins only from the date of your determination letter.

Step 7: Apply for Louisiana state tax exemptions

Federal 501(c)(3) approval does not automatically exempt your nonprofit from Louisiana state taxes.

• Louisiana income tax: Once the IRS issues your determination letter, present it to the Louisiana Department of Revenue to establish your exemption from Louisiana corporate income tax.
• Louisiana sales tax exemption: Your federal determination letter alone does not trigger a Louisiana sales tax exemption. You must separately apply to the Louisiana Department of Revenue using Form R-1048 to obtain an exemption certificate. Submit your application at least 30 days before your first fundraising event, and review current instructions from the Louisiana Department of Revenue's website before submitting, as requirements and timelines can change.

Step 8: Register for charitable solicitation with the Louisiana Attorney General

Louisiana's charitable solicitation registration requirement exists to protect donors.

• If your nonprofit uses a professional fundraiser to solicit contributions from Louisiana residents, you must register with the Louisiana Attorney General's office before soliciting. The annual registration fee is $25.
• If your nonprofit solicits donations directly (without a professional fundraiser), registration is generally not required, though requirements can vary. Verify your specific obligations with the Attorney General's office before fundraising.
• Annual renewal is required if you are registered.
• Out-of-state nonprofits that solicit Louisiana donors are generally subject to the same requirements.

Check the Louisiana Attorney General's Charitable Solicitation Registration page for current thresholds, required forms, and any exemptions that may apply.

Louisiana nonprofit ongoing compliance

Louisiana nonprofits carry ongoing compliance obligations at both the state and federal level. Missing them can cost your organization its good standing, its tax-exempt status, or both.

Annual report requirements

Louisiana nonprofits must file an annual report each year with the Louisiana Secretary of State. The report confirms or updates your registered agent, principal office address, board member information, and charter number. The filing fee is $10, due on your incorporation anniversary date each year.

If your board composition changes during the year, you must also file a Change of Directors and/or Officers form with the Louisiana Secretary of State.

IRS annual filing requirements

The version you file depends on your annual revenue and assets.

• Form 990-N (e-Postcard): For organizations with annual gross receipts of $50,000 or less.
• Form 990-EZ: For organizations with gross receipts between $50,000 and $200,000, and total assets under $500,000.
• Form 990 (full return): For organizations with annual gross receipts of $200,000 or more, or total assets of $500,000 or more.

Each form is due by the 15th day of the 5th month after the close of your tax year—May 15 for organizations on a calendar tax year.

Missing three consecutive years of IRS filings results in automatic revocation of your 501(c)(3) status, and reinstating it requires filing a new application and paying the user fee again. Form 990 filings are public documents, and donors often review them before contributing, so filing accurately and on time is also a matter of organizational credibility.

How LegalZoom can help 

Forming a nonprofit means coordinating filings across multiple agencies. Getting the paperwork wrong at any stage can set you back months.

LegalZoom has helped more than 4 million businesses get started, including over 100,000 nonprofits. Our nonprofit formation service will prepare and file your articles of incorporation so you can rest assured that nothing got missed. Once you’re formed, we can help you draft corporate bylaws and guide you through the 501(c)(3) application process.

If your situation calls for legal review, like checking your purpose and dissolution clauses before you file or getting guidance on IRS compliance, LegalZoom's network of independent attorneys are here to help.

Louisiana nonprofit FAQs

How much money do you need to start a nonprofit in Louisiana?

Louisiana imposes no minimum capitalization requirement. Mandatory government fees start at $355 if you qualify for Form 1023-EZ and serve as your own registered agent, or $680 if you use the full Form 1023. Professional service costs are additional.

Does Louisiana require nonprofit bylaws to be filed with the state?

No. Bylaws are internal governance documents. Keep a signed, adopted copy in your corporate records. You must submit them with your IRS Form 1023, and most banks will require them before opening an organizational account.

How much does it cost to start a nonprofit in Louisiana?