Important Announcement

Beginning April 13, 2026, LDR’s New Orleans regional office will relocate to the OMV building at 100 Veterans Blvd. Walk-in services available Monday–Friday, 8:00 a.m. – 4:00 p.m. No appointment needed. Get more info
Related pages

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Is a homeowners association (HOA) that is a nonprofit required to file a corporation franchise tax return with the State?

Yes, a HOA organized as a corporation is subject to the franchise tax even when is it a nonprofit pursuant to LA R.S. 47:601 and LAC 61:I.308(A)(2) and the HOA is required to file a Form CIFT-620. However, LAC 61:I.308(A)(2) provides the general guidelines for obtaining an exemption from franchise tax. The HOA’s in question will need to obtain a written exemption from the Department concerning franchise tax if they want to be exempt.