ROY LAW, LLC
Attorney at Law
9618 Jefferson Highway #D115
Baton Rouge, Louisiana 70809
Leon Roy IV Leon@roylawllc.com
Louisiana Non-Profit (501(c)(3)) Checklist
- Select Name of Organization
- You can make sure the name is available on La Secretary of State website
- Name requirements can be found at:
- Name Incorporators and Initial Directors
- The incorporator is the person who signs the Articles of Incorporation (need at least one)
- Directors make up the governing body of your nonprofit corporation
- Need a minimum of 3 (must be a person, not another entity)
- See chart below regarding requirements:
| Louisiana director requirements: | Number: minimum 3. If there are less than 3 members, the minimum number of directors is equal to the minimum number of members. Qualifications: Natural person. No residency requirement. No membership requirement. Term: default is 1 year, 5 year maximum Quorum: majority Committee: minimum 2 directors |
| Louisiana officer requirements: | A president, a secretary and a treasurer, and optionally one or more vice presidents. The officer need not be a director. The treasurer may be a corporation. Two or more offices may be held by the same individual, but this person may only sign instruments in one capacity when the signatures of two officers are required. |
- Appoint a Registered Agent
- Responsible for receiving legal documents on behalf of the corporation (must be in La)
- Draft/File Articles of Incorporation; draft and adopt by-laws,
- File With the Recorder of Mortgages
- Within 30 days of filing the Articles of Incorporation with the Secretary of State’s office, a copy of the Articles of Incorporation certified by the Secretary of State and a copy of the Certificate of Incorporation must be filed with the office of the recorder of mortgages in the parish where the corporation’s registered office is located.
- File Initial Report with Louisiana Secretary of State
- Obtain Employer Identification Number (EIN)
- You will use your EIN to open a bank account, apply for 501(c)(3) status, and submit 990 returns to the IRS
- Apply for 501(c)
- 501(c)(3) nonprofits apply using Form 1023 or Form 1023-EZ
- Review the criteria for each application and make sure you meet the eligibility requirements set out by the IRS. Other types of nonprofits, including 501(c)(4)s and 501(c)(6)s, apply using Form 1024. After reviewing and approving your application, the IRS will return a Determination Letter officially recognizing your exemption.
- Apply for State Tax Exemption(s) (submit IRS determination letter to La Department of Revenue)
- In general, Louisiana nonprofits are not exempt from sales and use tax. You can request an exemption for a fundraiser by filing an exemption application at least 2 weeks before an event.
- Register for Charitable Solicitation (Fundraising)
- Most states require a nonprofit soliciting donations to register to do so on an annual basis. This means registering in the state prior to soliciting any resident of that state. Register first in Louisiana (through Louisiana Department of Justice – Public Protection Division – Charities)
- Obtain any other applicable Business Licenses & Permits
- See the Small Business Administration Business License & Permit look-up and search by your business area and locality
- Note: Louisiana nonprofits who wish to conduct bingo, raffles, and other charitable gaming must register with the Louisiana Office of Charitable Gaming by filing Form OCG2000: Application to Conduct Charitable Gaming
Contact Roy Law, LLC today to set up your non-profit. 504-521-4814.