Louisiana State University are able to endow live oaks across the university's campus. Fifty-seven resources on the LSU campus were listed in the Louisiana State University, Baton Rouge historic district on the National Register of Historic Places on September 15, 1988. Forty-six of the enlisted resources were considered contributing buildings and structures. The campus is protected by the State Capital Historic District Legislation. The LSU Campus Mounds, which are part of a larger mound group spread throughout the state, are located near the northwestern corner of the campus and were built an estimated 5,000 years ago. They were individually enlisted in the National
Certified Capital Company program models. CAPCOs were first implemented in the State of Louisiana in the 1980s. Initially, the Louisiana Program authorized a two dollar tax credit match for each dollar in capital invested. Certified Capital Company Certified Capital Companies ("CAPCOs") are generally debt lending based programs that employ future state tax credits as a subsidy to these funds. CAPCOs have been operated in the District of Columbia and eight states, including: Alabama, Colorado, Florida, Louisiana, Missouri, New York, Texas, and Wisconsin. Generally, CAPCOs sponsor their specific programs in states through legislation with the claims of economic development, job creation and retention, and