R-1090 - Annual Reporting Requirement - August 22

Sep 19, 2026

Annual reporting requirement for certain Louisiana nonprofit entities to submit completed sales reporting forms to the Louisiana Department of Revenue by email for the period July 1, 2021 through June 30, 2022. The report covers gross sales of tangible personal property or services tied to specified exemptions and exclusions under Louisiana Revised Statute 47:306.5, including the listed categories of sales and related totals. Due date is September 30. Includes organization identification fields and taxpayer-preparer declarations, signature, date, and paid preparer section requirements.

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Annual Reporting Requirement by Certain Nonprofit Entities

Reporting rules and due date

Organization details

Sales categories and total

Declarations, signatures, and dates

Paid preparer use only

R-1090 (8/22) | | Annual Reporting Requirement by Certain Nonprofit Entities
For the Period of July 1, 2021 to June 30, 2022 | Submit completed forms to Louisiana Department of Revenue by email at [SalesAnnualReport@La.go](SalesAnnualReport@La.gov)[v](SalesAnnualReport@La.gov). | | --- | --- | --- | Louisiana Revised Statute 47:306 .5 requires nonprofit entities to report sales information on selected exemptions and exclusions on an annual basis. The annual report includes gross sales of tangible personal property or services that occurred between July 1st of the preceding year and June 30th of the current year. The report is due on September 30th. The annual reporting requirement does not apply to nonprofit entities that have been granted an exemption from federal income tax pursuant to Section 501(c)(3) of the Internal Revenue Code. PLEASE PRINT OR TYPE | Name of Organization | | | --- | --- | | Federal Employer Identification Number (FEIN) | Louisiana Revenue Account Number | | Sales of room rentals by a camp or retreat facility owned by a nonprofit organization as provided in LA R.S. 47:301(6)(b) . | $ | | --- | --- | | Sales of room rentals by a homeless shelter as provided in LA R.S. 47:301(6)(c) . | $ | | Sales by a nonprofit entity which sells donated goods as provided in LA R.S. 47:301(8)(f) . | $ | | Sales of food items by a youth-serving organization chartered by the United States Congress as provided in LA R.S.
47:301(10)(h) . | $ | | Sales by a parochial or private elementary or secondary school that complies with the court order from the Dodd Brumfield decision and Section 501(c)(3) of the Internal Revenue Code as provided in LA R.S. 47:301(18)(e). | $ | | Sales of admissions to athletic and entertainment events held for or by an elementary or secondary school as provided in LA R.S. 47:301(14)(b)(i) . | $ | | Sales of memberships by and dues paid to a nonprofit civic organization as provided in LA R.S. 47:301(14)(b)(i). | $ | | Sales of meals by an educational institution, medical facility, or mental institution, or occasional meals furnished by an educational or medical organization as provided in LA R.S. 47:305(D)(2) . | $ | | Sales of admissions to entertainment events by a Little Theater organization as provided in LA R.S. 47:305.6. | $ | | Sales of admissions to musical performances by a nonprofit organization as provided in LA R.S. 47:305.7. | $ | | Sales of admissions to entertainment events sponsored by a domestic nonprofit charitable, educational and religious organization as provided in LA R.S. 47:305.13 . | $ | | Sales of admissions to, outside gate admissions to, parking fees charged at, and tangible personal property sold at events sponsored by a nonprofit organization as provided in LA R.S. 47:305.14(A)(1) . | $ | | Sales of outside gate admissions to grounds and parking fees charged at fairs and festivals sponsored by a nonprofit organization as provided in LA R.S. 47:305.18 . | $ | | TOTAL ANNUAL GROSS SALES OF ABOVE ITEMS | $ | | Under penalties of perjury, I declare that I have examined this report and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. | | | | --- | --- | --- | | Signature | Print Name | Date (mm/dd/yyyy) | | Title | Email Address | Telephone | | If your report was prepared by a paid preparer, that person must also sign in the appropriate space, complete the information in the “Paid Preparer Use Only” box and enter his or her identification number in the space provided. If the paid preparer has a PTIN, the PTIN must be provided; otherwise, the FEIN or LDR account number must be provided. If the paid preparer represents a firm, the firm’s FEIN must be entered in the “Paid Preparer Use Only” box. The failure of a paid preparer to sign or provide an identification number will resu

FAQs

Which nonprofit entities must file this annual report and what does it cover?

Louisiana Revised Statute 47:306.5 requires nonprofit entities to report sales information on selected exemptions and exclusions. The report covers gross sales of tangible personal property or services from July 1 of the preceding year through June 30 of the current year.

What is the filing deadline and where must the completed forms be submitted?

The report is due on September 30. Completed forms must be submitted to the Louisiana Department of Revenue by email at SalesAnnualReport@La.gov.

When is the annual reporting requirement not applicable?

It does not apply to nonprofit entities granted an exemption from federal income tax pursuant to Section 501(c)(3) of the Internal Revenue Code.

Sep 19, 2026

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