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R-1048 (1/21)                                                                                                                                   Page 1of 2
                                         Annual Application for Exemption from                                          Louisiana Department of Revenue
                                                                                                                        P.O. Box 3278
                                     Collection of Louisiana Sales Taxes at Certain                                     Baton Rouge, LA  70821-3278
                                                Fundraising Activities                                                  Telephone: (855) 307-3893
                                                                                                                        Fax Number: (225) 952-2406
                                         Louisiana Revised Statute 47:305.14                                            Email: non.profit@la.gov
This form is for use by any domestic, civic, educational, historical, charitable, fraternal, or religious organizations, which are nonprofit, when applying for 
exemption from the collection of state sales tax on parking fees, admissions to, or sales of tangible personal property by the organization at fundraising 
events. Approval of the application does not exempt the applicant from taxes required by law to be paid on the applicant’s purchases.
Answers to the questions below should be as full and complete as possible. Incomplete answers will cause the processing to be delayed or the exemption 
to be denied. Applications should be submitted as far in advance as possible, but no later than thirty days prior to the event. If this is a supplemental 
request adding or changing the fundraising event(s), please include a copy of the original request.
Completed forms may be emailed to the Louisiana Department of Revenue at non.profit@la.gov. It may also be faxed to (225) 952-2406 or mailed to 
the Louisiana Department of Revenue, P.O. Box 3278, Baton Rouge, LA  70821-3278. For questions concerning the completion of this form, please call 
(855) 307-3893.
                                                                                                                                PLEASE PRINT OR TYPE
                                                                                                                                FEIN
Exemption Expiration Date December 31, 2021
Nonprofit Organization Name

Represented by                                                                                                                  Daytime Telephone Number

Address

City                                                                                                                            State ZIP

Purpose of Organization

Does this organization endorse candidates for political office or is it otherwise involved in political activities?     Yes   No How many fundraising events does this application cover? _______  If more than one fundraising event, please attach supplemental sheet provided to list information.
                                                                  EVENT
Description of Event

Location of Event

City                                                                                                State           ZIP         Dates of Event

How will the proceeds, after the payment of direct necessary expenses, be used?  If the proceeds are to be donated to a nonprofit organization, explain 
how the organization will use the funds.

Does this event have an agreement with a promoter, individual or business that allows the promoter/individual/business to share in the proceeds from the event? 
Yes ■  No  ■        If “Yes” explain:

Does any profit-seeking business enterprise, operating in the trade area where this event will be held, sell products or services that are identical or similar 
to the products or services that will be sold by this organization during the fundraising event(s)? 
Yes ■  No  ■        If “Yes” explain:

If approved, the nonprofit organization must inform vendors participating in the nonprofit event that state sales tax must be collected and remitted on all taxable 
transactions that occur during the event.
I hereby certify that the above-named organization is a bona fide domestic, civic, educational, historical, charitable, fraternal, or religious organization; that the organization 
is the actual sponsor of the event described; and that all the proceeds from the event, after necessary direct expenses, will be used to further the organization’s own purpose 
or for the educational, charitable, religious, or historical restoration purpose stated above. The answers to the above questions are correct and complete, to the best of my 
knowledge and belief. I also understand that any organization that fraudulently seeks exemption under LA R.S. 47:305.14 shall be subject to the civil and criminal penalties 
provided for in the statutes.
Representative (Please print)                                     Signature                                                           Date (mm/dd/yyyy)

                                                                  OFFICE USE ONLY
                                                                                                    Approved: ________________________ (date)
LDR Representative Signature ___________________________________________________________________    Disapproved: ______________________ (date)
                    Sales Tax Return Code: 5046                                  Sales Tax Rate: 0% (1/1/2021 - 12/31/2021)



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R-1048 (1/21)                                                                                                                         Page 2 of 2
                                         Annual Application for Exemption from                                Louisiana Department of Revenue
                                                                                                              P.O. Box 3278
                                     Collection of Louisiana Sales Taxes at Certain                           Baton Rouge, LA  70821-3278
                                         Fundraising Activities                                               Telephone: (855) 307-3893
                                                                                                              Fax Number: (225) 952-2406
                                         Louisiana Revised Statute 47:305.14                                  Email: non.profit@la.gov

                                                                                                                     PLEASE PRINT OR TYPE
                                         EVENT
Description of Event

Location of Event

City                                                                                                State ZIP        Dates of Event

How will the proceeds, after the payment of direct necessary expenses, be used?  If the proceeds are to be donated to a nonprofit organization, explain 
how the organization will use the funds.

Does this event have an agreement with a promoter, individual or business that allows the promoter/individual/business to share in the proceeds from the event? 
Yes ■ No  ■         If “Yes” explain:

Does any profit-seeking business enterprise, operating in the trade area where this event will be held, sell products or services that are identical or similar 
to the products or services that will be sold by this organization during the fundraising event(s)? 
Yes ■ No  ■         If “Yes” explain:

If approved, the nonprofit organization must inform vendors participating in the nonprofit event that state sales tax must be collected and remitted on all taxable 
transactions that occur during the event.
                                         OFFICE USE ONLY
                                                                                                          ■ Approved: ________________________ (date)
LDR Representative Signature ___________________________________________________________________          ■ Disapproved: ______________________ (date)
                                         EVENT
Description of Event

Location of Event

City                                                                                                State ZIP        Dates of Event

How will the proceeds, after the payment of direct necessary expenses, be used?  If the proceeds are to be donated to a nonprofit organization, explain 
how the organization will use the funds.

Does this event have an agreement with a promoter, individual or business that allows the promoter/individual/business to share in the proceeds from the event? 
Yes ■ No  ■         If “Yes” explain:

Does any profit-seeking business enterprise, operating in the trade area where this event will be held, sell products or services that are identical or similar 
to the products or services that will be sold by this organization during the fundraising event(s)? 
Yes ■ No  ■         If “Yes” explain:

If approved, the nonprofit organization must inform vendors participating in the nonprofit event that state sales tax must be collected and remitted on all taxable 
transactions that occur during the event.
                                         OFFICE USE ONLY
                                                                                                          ■ Approved: ________________________ (date)
LDR Representative Signature ___________________________________________________________________          ■ Disapproved: ______________________ (date)



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R-1048i (1/21)
                                  Annual Application for Exemption from                     Louisiana Department of Revenue
                                                                                            P.O. Box 3278
                                  Collection of Louisiana Sales Taxes at Certain            Baton Rouge, LA  70821-3278
                                    Fundraising Activities                                  Telephone: (855) 307-3893
                                                                                            Fax Number: (225) 952-2406
                                    Louisiana Revised Statute 47:305.14                     Email: non.profit@la.gov

                                    General information
                                  Exclusions and Exemptions for Nonprofit Organizations

The sales and use taxes imposed by the State of Louisiana do not apply to sales of tangible personal property at, or admission charges 
for, outside gate admissions to or parking fees associated with event(s) sponsored by domestic, civic, educational, historical, charitable, 
fraternal  or  religious  organizations,  which  are  nonprofit.  In  order  to  qualify  for  the  exemption,  the  organization  must  be  a  domestic 
nonprofit organization that is exempt under the Internal Revenue Code and the entire proceeds (except for necessary related expenses) 
are used for  educational, charitable,  religious,  or historical restoration purposes, including the furtherance of the  civic, educational, 
historical, charitable, fraternal, or religious purpose of the organization.
The exemption does not apply to any event(s) intended to yield a profit to a promoter (individual or business) whose agreement with the 
nonprofit organization entitles the promoter to share in the gross proceeds of the event. 
Any organization that endorses any candidate for political office or is otherwise involved in political activities is not  eligible for the 
exemption.
This exemption does not exempt any organization or activity from the payment of sales or use taxes required by law to be made on 
purchases made by the organization. Also, this exemption does not exempt regular commercial ventures of any type such as bookstores, 
restaurants, gift shops, commercial flea markets, and similar activities that are sponsored by a qualifying organization that would be in 
competition with retail merchants.
The sponsorship of any event(s) by any organization applying for an exemption must be genuine. Sponsorship will not be considered 
genuine in any case in which exemption from taxation is a major consideration leading to the sponsorship.
Louisiana Revised Statute 47:305.14 allows a non-profit organization to apply for a fundraising event exemption on an annual basis.  
Please include all fundraising event(s) planned for the year. If there is more than one event, then use the supplement sheet for the 
additional events. Use as many supplement sheets as needed. If there is an additional fundraising event not included the original 
application, then submit a supplement sheet describing the new fundraising event along with the original fundraising event exemption 
application. All applications must be submitted at least thirty days before the first fundraising event to allow time for processing.
If approved, the nonprofit organization must inform vendors participating in the nonprofit event that state sales tax must be collected 
and remitted on all taxable transactions that occur during the event. If approved, the exemption certificate is only valid for the period and 
events listed in this application.
If the Department of Revenue denies tax exempt status under this statute, the organization may appeal the ruling to the Louisiana Board 
of Tax Appeals. The Board of Tax Appeals may overrule the Department and grant tax exempt status after a determination that the denial 
of tax exempt status was arbitrary, capricious, or unreasonable.
If you have any questions about the completion of this form, please email non.profit@la.gov.

Submit completed forms to:
Louisiana Department of Revenue
P.O. Box 3278
Baton Rouge, LA 70821-3278
Fax Number: (225) 952-2406
Email (preferred): non.profit@la.gov






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