At a Glance

Louisiana nonprofits must file an annual report with the Secretary of State by their incorporation anniversary date ($10 for domestic nonprofits, $30 for foreign nonprofits) and submit IRS Form 990 by the 15th day of the 5th month after their fiscal year ends. Only nonprofits using professional fundraisers need to register with the Attorney General ($25 annual fee), and sales tax exemptions require separate applications for fundraising events using Form R-1048.

Introduction

Staying compliant with Louisiana’s nonprofit annual filing requirements doesn’t have to be complicated or stressful. You’ve already done the hard part of establishing your nonprofit—now you just need to maintain it properly. From submitting your Louisiana Annual Report to filing your IRS Form 990, each requirement plays a crucial role in keeping your organization in good standing.

Importantly, these regular filings aren’t just bureaucratic paperwork—they help maintain transparency and accountability for your nonprofit. This step-by-step guide will walk you through all the essential annual filings you need to complete, including state regulatory submissions, federal tax forms, and state tax exemption requirements. We’ll break down exactly what you need to file, when deadlines occur, and how to avoid common mistakes that could jeopardize your nonprofit status.

Let’s ensure your Louisiana nonprofit remains compliant and can continue focusing on its mission!

Step 1: File Your Louisiana Annual Report

Filing your annual report is the first critical step in maintaining your nonprofit’s good standing in Louisiana. This regular filing keeps the state updated on your organization’s current information and confirms your continued operations. Labyrinth, Inc. helps nonprofits prepare and submit required state filings—including Annual Reports and Statements of Information—so organizations remain in good standing with state agencies.

Who must file and when

Every nonprofit corporation registered with the Louisiana Secretary of State (225-922-2675, sos.la.gov) must file an annual report.

This requirement applies to both domestic (formed in Louisiana) and foreign (formed outside Louisiana) nonprofit organizations. See IRS penalties for failure to file annual returns.

The filing deadline is tied to your organization’s anniversary date—the date when the Secretary of State approved your registration. For example, if your articles of incorporation were approved on May 15, your annual report is due by May 15 each year. Furthermore, you can only file within a specific window—starting 30 days before your due date. The geauxBIZ system allows access to your filing forms approximately four weeks prior to your deadline.

How to file online or by mail

You have two options for filing your annual report in Louisiana:

Online Filing (Recommended):

1. Visit the Louisiana geauxBIZ portal (www.sos.la.gov/BusinessServices/)
2. Log in or create an account
3. Select “File Annual Report” from your dashboard
4. Review and update your organization’s information
5. Add your electronic signature
6. Pay the filing fee
7. Download your confirmation receipt

Online filing is available and recommended through geauxBIZ.

Mail Filing:

Alternatively, you can download the appropriate form from the Secretary of State website and mail it with payment to the Commercial Division.

What information to include

Your annual report must contain or verify the following information:

• Organization name and charter number
• Current registered agent name and address
• Names and business addresses of directors/officers
• Signature and title of the person filing the report (see IRS Form 990 overview)

Filing fees and payment methods

Domestic nonprofit corporations pay a $10.00 filing fee. Foreign nonprofits (registered but formed outside Louisiana) face a higher fee of $30.00 (see IRS penalties for failure to file annual returns).

Payment methods vary by filing approach:

• Online credit card payments may include an additional convenience fee.
• Mailed filings should include a check or money order payable to “Louisiana Secretary of State” (see IRS Form 990 overview).

Consequences of missing the deadline

Unlike some states, Louisiana doesn’t charge late fees for missed annual report filings. However, the consequences are still significant:

1. Immediately after missing the deadline, your nonprofit will be marked as “Not in Good Standing”.
2. This status can affect your ability to secure loans, enter contracts, and operate legally.
3. If you are three years late, the state may revoke your nonprofit’s registration.
4. Once revoked, your organization loses its legal authority to operate in Louisiana.
5. Reinstatement requires filing all delinquent reports plus additional paperwork.

Step 2: Submit IRS Form 990

After handling your state filing obligations, you must address the federal reporting requirements. Form 990 is the annual information return that the IRS requires from most tax-exempt organizations to maintain their tax-exempt status.

Which version of Form 990 to file

The form you’ll submit depends on your organization’s financial activity:

• Form 990-N (e-Postcard) – For organizations with gross receipts normally $50,000 or less. This is the simplest version with only eight basic information items required (see IRS Form 990-N overview).
• Form 990-EZ – For organizations with gross receipts less than $200,000 and total assets less than $500,000 (see Which Form 990 to file (IRS guidance)).
• Form 990 – For organizations with gross receipts $200,000 or more, or total assets $500,000 or more (see Which Form 990 to file (IRS guidance)).
• Form 990-PF – Required for private foundations regardless of financial status (see Which Form 990 to file (IRS guidance)).

Specifically, “gross receipts” refers to the total amounts your organization received from all sources during its annual accounting period, without subtracting any costs or expenses. See the IRS explanation of gross receipts.

Filing deadlines and penalties

Your Form 990 is due by the 15th day of the 5th month after your fiscal year ends (see IRS return due dates for exempt organizations). For example, if your tax year ends on December 31, your filing deadline is May 15 of the following year.

Moreover, if you need additional time, you can request a six-month extension by filing Form 8868 before your original due date. This extension is automatic and doesn’t require an explanation (file IRS Form 8868).

Missing deadlines can be costly. Organizations with gross receipts under $1,208,500 face penalties of $20 per day (maximum $12,000), while those with higher receipts face penalties of $120 per day (maximum $60,000) (see IRS late filing penalties).

Consequently, the most serious penalty comes after three consecutive years of not filing—automatic revocation of your tax-exempt status (see IRS automatic revocation for failure to file). Reinstatement afterward requires a new application process and additional fees.

What to include in the return

The form’s content varies by version, nonetheless, all forms require:

• Employer Identification Number (EIN)
• Tax year information
• Legal name and mailing address
• Names and addresses of officers/directors
• Financial information about revenue and expenses (see IRS 990-N e-Postcard requirements)

For Form 990 and 990-EZ, you’ll need to complete additional schedules based on your activities. Schedule A is required for all public charities to provide information about public charity status and public support (see IRS Form 990 instructions). Other schedules may be required depending on your specific activities, such as fundraising, foreign activities, or hospital operations (see IRS Form 990 instructions).

How to file electronically

Electronic filing is now mandatory for all Form 990 series returns (see IRS e-file for charities and nonprofits). The process varies slightly depending on which form you’re filing:

1. Form 990-N: File directly through the IRS website using the Form 990-N Electronic Filing system. You’ll need to create an account with Login.gov or ID.me (see IRS Form 990-N filing system).
2. Forms 990, 990-EZ, and 990-PF: File through an IRS-authorized e-file provider or tax professional (see IRS e-file for charities and nonprofits). For tax years ending July 31, 2020 and later, these forms must be filed electronically (see IRS e-file requirement).

In essence, electronic filing helps ensure accuracy and faster processing. The IRS won’t accept paper forms except in rare circumstances with approved waivers (see IRS e-file paper waiver information). Keep in mind that smartphones and tablets cannot be used to file Form 990-N (see IRS 990-N e-Postcard overview).

Step 3: Renew Charitable Registration with Attorney General

Unlike the Secretary of State filing, charitable registration with the Louisiana Attorney General (225-326-6000, ag.state.la.us) applies only to specific nonprofits. This registration is part of Louisiana’s effort to regulate fundraising activities and ensure transparency in charitable solicitations. Labyrinth manages the full renewal process and tracks each deadline for organizations operating across multiple states with varying renewal dates and jurisdiction-specific rules.

Who needs to register

Louisiana charitable registration requirements are quite distinct from many other states. Primarily, only nonprofit organizations that use professional fundraisers or solicitors must register with the Attorney General’s office. This is a key difference from states that require all fundraising organizations to register regardless of methods. Organizations that directly solicit donations without paid assistance typically don’t need to register in Louisiana.

According to Louisiana law, charitable solicitations are governed by La. R.S. §§ 51:1901-1909.1, which focuses regulation on professional solicitors rather than the charities themselves.

Required documents and forms

The Louisiana Attorney General provides a Charitable Organization Registration form for both initial registrations and renewals. When submitting your filing, you should include:

• Completed and notarized registration form
• Copies of all contracts with professional solicitors/fundraisers
• A list of other states where your organization is registered

The form must be properly signed and notarized to be considered valid. First-time filers will need to submit additional documentation not required for renewals.

Annual renewal process

The renewal deadline occurs annually on the anniversary date of your initial registration.

The filing fee is $25.00, payable to the Louisiana Department of Justice. Completed forms can be submitted either by mail to the Public Protection Division or online through the Attorney General’s portal.

Exemptions and exceptions

Certain organizations are exempt from registration requirements in Louisiana, even if they utilize professional fundraisers:

• Religious organizations and institutions
• Educational institutions approved by the Louisiana Department of Education
• Hospitals and voluntary health organizations located in Louisiana

Additionally, all organizations that do not use professional fundraisers or solicitors are automatically exempt from registration. This represents a much broader exemption than found in most other states.

In fact, if your organization uses a professional solicitor in another state but not when soliciting in Louisiana, you remain eligible for exemption in Louisiana. Forty-one states and the District of Columbia require most organizations to register before soliciting charitable contributions, making Louisiana’s approach relatively unique.

For organizations claiming exemption, documentation may still be required to establish your exempt status with the Attorney General’s office.

Step 4: Maintain State Tax Exemptions

Maintaining your tax-exempt status in Louisiana requires attention to both income tax and sales tax exemptions. Contrary to popular belief, these exemptions operate differently and have distinct requirements.

Income tax exemption renewal

Good news—Louisiana does not require a renewal application for corporate income tax exemptions. Once granted, your income tax exemption remains active as long as you maintain your federal 501(c)(3) status.

Keep in mind, although your nonprofit is exempt from income tax, you may still need to file a Louisiana corporate income tax return if your organization has unrelated business income. Consult the Louisiana Department of Revenue (855-307-3893, revenue.louisiana.gov) for the correct form and due date requirements.

Sales tax exemption eligibility

Perhaps the biggest misconception among Louisiana nonprofits involves sales tax exemptions. Despite having federal tax-exempt status, nonprofits in Louisiana are not automatically exempt from state sales tax (see the Louisiana Department of Revenue sales tax exemption FAQ). In fact, most purchases made by nonprofit organizations are fully taxable.

For fundraising events, nonprofits can apply for a specific exemption using Form R-1048 (see Louisiana Form R-1048 for fundraising events). This form must be submitted at least 30 days before your fundraising event to exempt:

• Parking fees
• Admission charges
• Sales of tangible personal property

Regular commercial ventures operated by nonprofits (such as bookstores or gift shops) do not qualify for these exemptions.

Where and how to submit documents

Manage eligible business tax filings and accounts through the Louisiana Department of Revenue website (revenue.louisiana.gov/latap).

For sales tax exemption requests related to fundraising events, complete Form R-1048 and submit it to the Louisiana Department of Revenue at least 30 days before your event (see Louisiana Form R-1048 submission details).

Common mistakes to avoid

The primary mistake nonprofits make is assuming that “tax-exempt” status automatically means exemption from all taxes. Other common errors include:

• Failing to file required returns when having unrelated business income
• Missing filing deadlines and incurring unnecessary penalties
• Not applying for fundraising event exemptions early enough
• Using resale certificates for items not intended for resale
• Accepting invalid exemption certificates without verifying eligibility
• Not maintaining proper documentation for the required three-year period

Understanding these distinctions between income and sales tax requirements will help your nonprofit remain compliant while maximizing available exemptions.

Step 5: Keep Other Compliance in Check

Beyond completing your major annual filings, maintaining a robust compliance system ensures your nonprofit avoids costly oversights. Staying organized throughout the year will safeguard your organization’s legal status.

Track your filing calendar

Establish a dedicated compliance calendar marking critical deadlines:

• Annual report: Due annually on your incorporation anniversary date
• Form 990: Due by the 15th day of the 5th month after your fiscal year ends
• Charitable registration renewal: Due on the anniversary of your initial registration

Primarily, create reminders for submission windows—the geauxBIZ system typically allows annual report access approximately four weeks before your deadline. Labyrinth provides automated deadline monitoring and secure document storage for all these requirements, helping maintain filing details, reminders, and agency correspondence.

Update board and officer information

Whenever your board composition changes, you must notify the state by filing a Change of Directors and/or Officers form with the Louisiana Secretary of State. A filing fee applies per the Secretary of State’s fee schedule and must be authorized by your board. Submit this promptly, especially if your organization is registered with the Charities Bureau. Labyrinth handles these update filings as part of its corporate filing services when board or officer information changes.

Maintain good standing with the state

First and foremost, keep a registered agent with a physical Louisiana address. This person receives legal documents and official correspondence. If your nonprofit is three years late in filing required annual reports, the state can administratively dissolve or revoke your organization.

When to consult a CPA or attorney

• Organizational changes to Articles of Incorporation
• Changes to your purpose statement (which might affect tax-exempt status)
• Questions about unrelated business income
• Filing delinquencies requiring reinstatement
• Bylaw modifications that might impact IRS compliance

Conclusion

Maintaining compliance with Louisiana’s nonprofit annual filing requirements demands attention to detail and timely action. Throughout this guide, you’ve learned the essential steps needed to keep your organization in good standing with both state and federal authorities.

Regular filing of your Louisiana Annual Report ensures your nonprofit remains in good standing with the Secretary of State. This simple yet crucial task, when completed by your anniversary date each year, prevents your organization from facing operational restrictions or possible administrative dissolution.

Additionally, submitting your appropriate IRS Form 990 protects your federal tax-exempt status. Whether you file Form 990-N, 990-EZ, or the full Form 990, meeting the federal deadline helps avoid costly penalties and maintains transparency with potential donors and supporters.

For organizations using professional fundraisers, renewing your charitable registration with the Louisiana Attorney General represents another vital compliance step. Though Louisiana’s requirements differ significantly from other states, understanding when this registration applies to your nonprofit can save unnecessary complications.

State tax exemptions require careful attention as well. Although your income tax exemption continues automatically with your federal status, sales tax exemptions work differently. Many nonprofits mistakenly assume all purchases qualify for sales tax exemption when most remain fully taxable under Louisiana law.

Lastly, creating a comprehensive compliance calendar helps track deadlines and maintain good standing year-round. This proactive approach, combined with prompt updates to board information, safeguards your nonprofit from unexpected compliance issues. Working with experienced compliance specialists can help centralize these administrative responsibilities, providing reliable deadline tracking and accurate filing preparation so your team can stay focused on mission-critical work.

The effort you invest in maintaining these annual requirements allows your Louisiana nonprofit to focus on what matters most—your mission and the communities you serve. Proper compliance management might seem tedious at times, however, these routine filings ultimately protect the legal status and reputation you’ve worked hard to establish. Making nonprofit compliance easy through systematic planning allows your organization to continue making a lasting difference without unnecessary legal or financial setbacks.

Frequently Asked Questions