---
urn: urn:us-la:rs:22:304
citation: "R.S. 22:304"
status: active
breadcrumb: "Title 22 › Chapter 2 › Part I › Subpart J"
acts_citations:
  - { year: 1958, number: 125, section: None, effective_date: null, role: enactment }
  - { year: 1987, number: 470, section: 1, effective_date: 1988-01-01, role: amendment }
---

# Taxation

Every society organized or licensed under this Subpart is hereby declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all state, parish, district, municipal, or school tax, other than taxes on real estate and office equipment.