The Office of Accounting is here to give advice and answer any questions you may have about church finances.
If your church receives gifts designated to an individual you may want to give Rusty Johnson, Office of Accounting Supervisor, a call because the IRS has very stringent rules regarding these types of gifts.
We will be pleased to answer any tax questions your church has. Our office hours are Monday - Friday, 8:00 am - 4:30pm.
You may also get our IRS group exemption number. This number can be used to get nonprofit discounts at hotels etc., nonprofit mailings, donations. Please note that this number cannot be used to exempt your church from paying sales taxes. Louisiana churches must pay sales tax on all purchases except those mentioned above. Only churches that are listed in the Louisiana Baptist Convention Annual can use this certificate.
Remember when you mail your Cooperative Program check it must be sent early enough for us to receive it by the 3rd of each month. If we receive your check after the 3rd you will not get a receipt until the following month.
Church Sales Tax Exemption
We receive many questions from churches concerning the sales tax exemption for Louisiana churches. Currently there is not a state sales tax exemption for Louisiana churches. You will need to check with your local parish and city to determine if your local government allows any sales tax exemption for churches.
R.S. 47:301(8)(d) provided a sales tax exemption for Louisiana churches for the purchase of bibles, song books or literature for use in religious instruction classes. A preliminary injunction barring enforcement of this sales tax exemption for churches has been issued by the U. S. District Court for the Eastern District of Louisiana in New Orleans Secular Humanist Association, inc. v. Bridges (No. 04-3165, 04/17/2006). Because of this injunction churches in Louisiana must pay state sales and use tax on all purchases and may not present an exemption certificate in lieu of paying the tax. If and when the injunction is lifted, the sales tax exemption certificates will once again be valid.