What types of nonprofit organizations qualify for a sales tax exemption?
Certain nonprofit organizations may qualify for a sales tax exemption based on their purpose, funding, or the types of services they provide.
The chart below identifies different types of nonprofit organizations that may qualify for an exemption, and where applicable, the form required to apply for the exemption.
If your type of nonprofit organization is not listed, this does not mean that your organization automatically qualifies for an exemption. Please contact [email protected] to determine whether an exemption may apply and whether a specific application or form is required.
Louisiana Revised Statute | Description | Applicable Form |
|---|
La. R.S. 47:305.15 | Nonprofit organization providing funding for training blind persons | R-1303 |
La. R.S. 47:305.2(B)(12) | Nonprofit blood banks and collection centers | No certificate required |
La. R.S. 47: 305(E)(2) | Nonprofit civic organizations | No certificate required |
La. R.S. 47:305.16 | Nonprofit organizations that sell donated goods and spend 75% of its revenue to train or employ persons with disabilities or workplace disadvantages | R-1315 |
La. R.S. 47:305(D)(1)(d) | Food sold by youth serving organizations chartered by Congress | No certificate required |
La. R.S. 47:305(E)(1) | Room rentals at certain homeless shelters operated by nonprofit organizations | R-1389 |
La. R.S. 47:305.14 | Sales of tangible personal property at or admissions to events sponsored by certain nonprofit organizations | R-1048 |
La. R.S. 47:305.33 | Jazz Fest | R-1048 |
La. R.S. 47:305.21 | Nonprofit sickle cell disease organizations established prior to 1975 | R-1314 |
La. R.S. 47:305.38 | Sheltered workshops or supported employment providers for persons with intellectual disabilities | R-1327 |
La. R.S. 47:305.70 | Nonprofit organizations that purchase toys to donate to minor children | R-1313 |
La. R.S. 47:305.22 | Louisiana affiliate of Habitat for Humanity | R-1324 |
La. R.S. 47:305.66 | Councils on aging | R-1056 |
La. R.S. 47:305.6(3) | Nonprofit corporations or nonpublic elementary and secondary schools participating in National School Lunch and School Breakfast programs | R-1323 |
La. R.S. 47:305.24 | Purchases made by Louisiana Alliance of Children’s Advocacy Centers and other nonprofit entities operating as child advocacy centers | R-85013
(must be submitted through LaTAP and renewed annually) |
