Louisiana Statutes
§ 47:287.527 — Political organizations
Louisiana § 47:287.527
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:287.527 (Political organizations) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:287.527 (2026).
Text
A. A political organization as defined under federal law shall be subject to taxation under this Part as provided in this Section. B. A political organization shall be taxed under this Part on its Louisiana taxable income. C. For purposes of this Section:
(1)"Net income" means political organization taxable income determined in accordance with federal law applicable to political organizations.
(2)"Gross income" and "deductions from gross income" have the same meaning herein as in federal law pertaining to political organizations.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
Nearby Sections
15
§ 47:287.11
Tax imposed§ 47:287.12
Rates of tax§ 47:287.2
§ 47:287.2§ 47:287.3
§§287.3 - 287.10. (Blank)§ 47:287.441
§ 47:287.441§ 47:287.443
Effective dates, taxable year, 52-53 week year§ 47:287.445
Special adjustment for long-term contracts§ 47:287.480
Special adjustments by the secretary§ 47:287.501
§ 47:287.501§ 47:287.521
Farmers' cooperatives; all cooperatives§ 47:287.527
Political organizationsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:287.527, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A287.527.