Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:2238.8 — Donation of adjudicated property
The provisions of this Subpart shall apply to the unredeemed property adjudicated to the city of Monroe for five years or more that is subject to donation to a nonprofit organization, which is recognized by the Internal Revenue Service as a 501(c)(3) or 501(c)(4) nonprofit organization.
Source: official text