Are there special sales tax exemptions for nonprofit organizations serving children?

Yes. Louisiana law provides several targeted sales and use tax exemptions that may benefit organizations serving children. For example:

• Youth organizations: Sales of food by youth organizations chartered by Congress, such as the Boy Scouts and Girl Scouts, are exempt from sales and use tax. La. R.S. 47:305(D)(1)(d).

• School meal programs: Certain purchases of food for school lunch and breakfast programs by qualifying nonpublic schools and nonprofit corporations are exempt. La. R.S. 47:305.6(3).

• Toys donated to children: The sale of toys to a qualifying 501(c)(3) nonprofit organization is exempt when the organization's sole purpose for purchasing the toys is to donate them to minors and the toys are actually donated. La. R.S. 47:305.70. An annual exemption certificate is required.

These exemptions apply only when the specific statutory requirements are satisfied. Being a nonprofit organization that serves children does not, by itself, create a general sales tax exemption.