Taxes for nonprofits and churches
501(c)(3) charities, churches and ministries, associations and clubs: exempt status still has a filing calendar, and we prepare those returns from one office in Metairie.
Who we work with
Three audiences, three different filings.
501(c)(3) charities
Gross receipts pick the form: the 990-N e-postcard at $50,000 or less, 990-EZ or Form 990 under $200,000 with assets under $500,000. Miss three consecutive years and the exemption revokes automatically.
Churches and ministries
Churches are excepted from the Form 990 series. A minister’s housing allowance must be designated in advance to be excluded from income tax, and ministry earnings carry self-employment tax even for church employees.
Associations and clubs
Income from a trade or business regularly carried on that is not substantially related to your exempt purpose is unrelated business income, and $1,000 or more of it requires Form 990-T.
What we do
The services nonprofits and churches use most.
- Business Tax Corporate, partnership and LLC returns, plus Form 990 for non-profits.
- Bookkeeping & Payroll Monthly books, payroll and tax-return ready financials.
- IRS Letters & Notices We read the notice, pull the transcripts and deal with the IRS for you.
- Behind on Taxes Catch-up filing for missed years, quoted before we start.
- Year-End Tax Planning Strategy built before filing season, with a dedicated point of contact.
- Personal Tax Individual and multi-state returns, plus IRS support.
Rules that change the numbers
Published rules, each with its source.
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Organizations with gross receipts normally $50,000 or less file Form 990-N; below $200,000 in receipts and $500,000 in assets, Form 990-EZ or Form 990; at or above those marks, Form 990. IRS, Form 990 series: which forms to file, as of November 2026.
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Churches, some church-affiliated organizations and certain other organizations are excepted from filing an annual return. IRS, filing requirements for churches, as of November 2026.
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Organizations that do not file for three consecutive years automatically lose their tax-exempt status, and a revoked organization cannot receive tax-deductible contributions. IRS, automatic revocation of exemption, as of November 2026.
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An exempt organization with $1,000 or more of gross income from an unrelated business files Form 990-T. IRS, unrelated business income tax, as of November 2026.
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A donor cannot deduct any single contribution of $250 or more without a contemporaneous written acknowledgment that says whether the organization provided goods or services in exchange. IRS Topic 506, as of November 2026.
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A housing allowance is excluded from a minister’s income tax only if the church officially designates it before payment; the exclusion does not apply for self-employment tax. IRS Publication 517, as of November 2026.
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A minister’s earnings for services in the exercise of ministry are subject to self-employment tax, even when performed as a church employee. IRS Publication 517, as of November 2026.
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Nonprofits are not automatically exempt from Louisiana sales and use tax, and the state does not issue a general exempt number; fundraising sales may qualify for an annual exemption on Form R-1048. Louisiana Department of Revenue FAQ, as of November 2026.
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Louisiana charities that use a professional solicitor register annually with the Attorney General’s Consumer Protection Section, at least 10 days before soliciting. Louisiana Attorney General, Charity Registration, as of November 2026.
How we work with you
From the first conversation to year-round support.
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Discovery
We learn your organization, its mission and its reporting calendar.
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Planning
A year-round strategy built around your situation, not a template.
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Execution
Returns, bookkeeping and compliance, handled on time.
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Advisory
We adjust the plan as your organization and the law change.
Questions people ask
Do churches file tax returns?
Churches and some church-affiliated organizations are excepted from the Form 990 series. Unrelated business income still matters: $1,000 or more of gross income from an unrelated business requires Form 990-T.
Do ministers pay self-employment tax?
Ministerial earnings are subject to self-employment tax even when the minister is a church employee, unless the minister holds an approved exemption on Form 4361.
Is a minister’s housing allowance taxable?
It is excluded from income tax when the church officially designates the allowance before paying it. The exclusion does not apply for self-employment tax, so the allowance still counts in net self-employment earnings.
Does a nonprofit pay sales tax in Louisiana?
Not automatically. Louisiana grants sales tax exemptions only where a statute specifically authorizes one, and it does not issue a general exempt number to nonprofits. Qualifying organizations can request an annual fundraising exemption on Form R-1048.
Ready when you are.
Call 504-832-1873 or send a note. We respond within one business day.
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