# Louisiana Booster Club Filing Requirements

> Louisiana booster club filing requirements: $95 incorporation, $10 annual report, Form R-1048 fundraiser exemption, Legislative Auditor rules, raffle licenses.

- URL: https://boosterclub.org/states/louisiana/
- Section: States
- Updated: 2026-10-08

Louisiana treats booster club money differently from most states in two ways. Its sales tax exemption for nonprofit fundraisers requires an annual certificate, Form R-1048, filed before the first event of the year. And a nonprofit that receives any state or local public assistance becomes a "quasi public" body that the Legislative Auditor can audit. Raffles are legal, but only where the parish or city has chosen to allow them, and only with a state charitable gaming license or a school-support exemption. A 501(c)(3) is a nonprofit recognized by the Internal Revenue Service (IRS) as exempt from federal income tax.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Secretary of State, Commercial Division | Articles of Incorporation, Louisiana Nonprofit (Form 395) | $95 (from October 1, 2026) | once |
| Annual report | Secretary of State | Annual Report for Nonprofit | $10 | yearly, by anniversary date |
| State income and franchise tax exemption | Louisiana Department of Revenue (LDR) | None | $0 | automatic (confirm with LDR) |
| Sales tax exemption on purchases | LDR | None for nonprofits generally | n/a | n/a |
| Sales tax on fundraiser sales | LDR | Form R-1048 annual exemption certificate | $0 | yearly, 30 days before first event |
| Charitable solicitation registration | Attorney General | Only if using a professional solicitor | $150 if required | yearly if required |
| Raffle license | LDR, Office of Charitable Gaming, plus parish or city | Standard or limited raffle license | $75 standard; $25 limited | yearly |

## Forming a Nonprofit Corporation in Louisiana

A booster club incorporates by filing Articles of Incorporation, Louisiana Nonprofit (Form 395), with the Secretary of State's Commercial Division. The filing fee rose to $95 on October 1, 2026. The articles must be notarized or acknowledged, name a registered agent with a Louisiana address, and should include the IRS-required purpose and dissolution clauses.

Every Louisiana nonprofit corporation files an annual report by the anniversary date of its incorporation, with a $10 fee (La. R.S. 12:205.1). The Secretary of State's online form becomes available up to four weeks before the due date. A corporation that stops filing receives a notice of intent to revoke and has 30 days to file; after that its charter is revoked, and it must reinstate before it can act in its own name.

## State Tax Exemption

An organization exempt from federal income tax under Section 501(c)(3) is generally exempt from Louisiana corporation income tax and corporation franchise tax without a separate state application. A club with unrelated business income reports it to the LDR. Confirm current filing requirements with the LDR.

## Sales Tax

**Purchases.** Louisiana does not exempt nonprofit organizations as a class from sales tax on their purchases. A booster club pays state and local sales tax on supplies, equipment, and items it donates to the school.

**Fundraiser sales.** La. R.S. 47:305.14 exempts sales of tangible personal property at, admission charges for, and parking fees associated with events sponsored by nonprofit civic, educational, charitable, and similar organizations when the entire proceeds, after necessary expenses, are used for educational, charitable, religious, or historical restoration purposes. The exemption requires an annual exemption certificate from the LDR on Form R-1048.

1. List every fundraising event planned for the year on Form R-1048, with a supplement sheet for each additional event.
2. Submit the application at least 30 days before the first event.
3. Add new events later by sending a supplement sheet with the original application.
4. Tell outside vendors at the club's events that they must still collect and remit sales tax on their own sales.

The statute applies to "taxing authorities," which includes parish taxes, but parishes administer their own sales tax. The club confirms with the parish sales tax collector that the state certificate is honored locally.

## Charitable Solicitation Registration

Louisiana does not require a charitable organization to register with the Attorney General unless it uses a professional solicitor (La. R.S. 51:1901.1). A volunteer-run booster club does not register. A club that hires a paid solicitor registers annually with the Attorney General, with a $150 fee, renewed by the anniversary of its first registration. The Attorney General's office also publishes a Charitable Exemption Form for organizations that want to document an exemption.

## Raffles and Gaming

Raffles in Louisiana fall under the Charitable Raffles, Bingo and Keno Licensing Law (La. R.S. 4:701 and following). Two layers apply.

1. **Local option.** Raffles are allowed only in a municipality or parish whose governing authority has decided to permit raffles, bingo, and keno (R.S. 4:706). The club checks with the city or parish first.
2. **State license.** A local government may not license an organization unless it first holds a charitable gaming license from the LDR's Office of Charitable Gaming (R.S. 4:707(G)). The standard license fee is $75.
3. **Limited raffle license.** Since 2023, an organization whose raffles award no more than $10,000 in aggregate prizes over a 12-month license period may hold a limited raffle license for $25, waived if total prizes are $250 or less (R.S. 4:707.1; LAC 42:I.1722). It does not need a separate charitable gaming account. A 50/50 or split-the-pot raffle, and prizes such as cars, do not qualify.
4. **School-support exemption.** R.S. 4:707(F), as amended in 2022, lets a charitable organization that supports a public or private nonprofit elementary or secondary school apply to the municipality or parish for a limited license that exempts it from the state licensing and reporting procedures for raffles, when the entire net proceeds support the school's activities. The local government must permit raffles. The interaction with the state licensing rule is not clearly explained in published guidance, so the club confirms the process with both the parish or city and the Office of Charitable Gaming.

Online raffle ticket sales are not addressed in these provisions; the club asks the Office of Charitable Gaming before selling online.

## Public Funds and the Legislative Auditor

Under La. R.S. 24:513(A)(1)(b)(iv), any not-for-profit organization that receives or expends any local or state assistance in a fiscal year is a "quasi public agency or body" subject to the Legislative Auditor. Assistance includes grants, loans, transfers of property, and direct appropriations of state or local public funds; membership dues and vendor contracts are excluded. A booster club that receives public funds or property from a school board or parish must meet the Legislative Auditor's reporting rules for that assistance, which scale from a sworn financial statement for small amounts to a compilation, review, or full audit as revenue rises past $75,000, $200,000, and $500,000. Keeping booster money separate from school activity funds avoids triggering these requirements unintentionally.

## Annual Compliance Calendar for Louisiana

| Filing | Due date | Agency |
|---|---|---|
| Form R-1048 fundraiser exemption | 30 days before the first event of the year | LDR |
| Annual report ($10) | anniversary date of incorporation | Secretary of State |
| Form 990-N (federal, gross receipts normally $50,000 or less) | 15th day of the 5th month after the fiscal year (the club's 12-month accounting year) ends: May 15 for a calendar year, November 15 for a June 30 year end | IRS |
| Charitable gaming license renewal (if licensed) | before the license period ends | LDR and local government |

## Common Mistakes in Louisiana

- **Holding events without Form R-1048.** Without the certificate, event sales are taxable and the club owes the tax it did not collect.
- **Raffling in a parish that does not permit raffles.** The local option comes first.
- **Using a limited license for a 50/50.** Split-the-pot raffles need a standard license.
- **Accepting public money casually.** A grant or transfer from the school board can bring Legislative Auditor reporting.
- **Missing the anniversary date.** The annual report is due on the incorporation anniversary, not the school year.

## Checklist

### Forming

- [ ] File Form 395, Articles of Incorporation, with the Secretary of State ($95)
- [ ] Obtain an Employer Identification Number (EIN), the IRS tax ID number
- [ ] Apply for 501(c)(3) status with the IRS
- [ ] Confirm the parish or city permits raffles before planning one
- [ ] Apply for a limited raffle license or school-support exemption if raffles are planned
- [ ] Record the incorporation anniversary for the annual report

### Every Year

- [ ] File Form R-1048 listing all fundraising events (30 days before the first event)
- [ ] File the annual report ($10, by the anniversary date)
- [ ] File Form 990-N (May 15 for a calendar-year club)
- [ ] Renew the charitable gaming license (if licensed)
- [ ] Review whether any public funds received trigger Legislative Auditor reporting (treasurer)

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) compares Louisiana with other states
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) explains fundraiser sales and purchases
- [Are Booster Club Raffles Legal](https://boosterclub.org/raffles/are-raffles-legal/) summarizes raffle law nationwide
- [Annual Financial Review or Audit for Booster Clubs](https://boosterclub.org/finance/financial-review/) covers reviews and audits
- [Working With the School and District](https://boosterclub.org/governance/working-with-the-school/) covers booster and school money

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. Louisiana Secretary of State: https://static.sos.la.gov/shared/fee_changes_2026.pdf
2. Louisiana Secretary of State: https://www.sos.la.gov/BusinessServices/PublishedDocuments/395ArticlesofIncorporationLouisianaNonProfit.pdf
3. Louisiana Legislature: https://www.legis.la.gov/legis/Law.aspx?d=76392
4. Louisiana Secretary of State: https://www.sos.la.gov/business-services/frequently-asked-questions
5. Louisiana Legislature: https://legis.la.gov/legis/LawPrint.aspx?d=101879
6. Louisiana Department of Revenue: https://dam.ldr.la.gov/lawspolicies/RIB%2013-018.pdf
7. Louisiana Department of Revenue: https://dam.ldr.la.gov/taxforms/1048-1-26-F.pdf
8. Louisiana Attorney General: https://ag.louisiana.gov/Page/CharitableOrganizations
9. Louisiana Attorney General: https://ag.louisiana.gov/Files/Article/70/Documents/CharitableExemptionForm.pdf
10. Louisiana Legislature: https://legis.la.gov/Legis/ViewDocument.aspx?d=1263493
11. Louisiana Department of Revenue: https://dam.ldr.la.gov/lawspolicies/2403EMR009.pdf
12. Louisiana Legislature: https://legis.la.gov/Legis/Law.aspx?d=84127
13. Louisiana Legislature: https://legis.la.gov/legis/ViewDocument.aspx?d=880618
14. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard