S-Corp Information – Louisiana

By | February 13, 2008

Address of state corporation department:
Louisiana Secretary of State
Commercial Division
PO Box 94125
Baton Rouge LA 70804-9125
Telephone: 225-925-4704
State web address: www.legis.state.la.us/
State law reference: Louisiana Revised Statutes, Title 12.
Title of filing: Articles of Incorporation.
Filing Fees: $60.
Other fees: Articles must be filed for record in the office of the recorder of mortgages of the parish in which the
registered office of the corporation is located. (Section 25(D)). Recording fees variable.
Name reservation: Reservable for 60 days for $25 fee. (Section 23(G)).
Name requirements: Corporation, Incorporated, Company, Limited, or abbreviation. The word “Company” or
the abbreviation “Co.” cannot be immediately preceded by the word “and” or the symbol “&.” (Section 23(A)).
Incorporator requirements: One or more persons or entities. (Section 21).
Corporate purpose requirements: General “all purpose” clause (see instructions). (Section 22).
Director requirements: One or more natural persons (Section 81).
Paid-in capital requirements: None.
Annual report requirement: Yes, to Secretary of State. (Section 102). $25 filing fee.
Publication requirements: None.
Other provisions: No preemptive rights unless granted by Articles. (Section 24(C)(1)). Corporation’s federal tax
identification number must be included in Articles. (Section 24(B)(8)). Articles must be notarized. Initial Report
must be filed along with the Articles, containing corporate name, location of registered office, name and address
of registered agent, names and addresses of first directors, signatures of incorporators, and affidavit of registered
agent accepting the appointment. (Sections 25(A)(1), 101). Initial Report must be notarized. If the corporation
does not name its first directors in the Initial Report, the corporation must file a Supplemental Report after they
are selected, listing their names and addresses. (Section 25(A)(2)).