State Matrix

UPDATES

WHAT YOU'LL LEARN

The following guidelines provide background information on the most common types of filings and the related exemptions in South Dakota.

Fundraising in this State

how to know (and what to do) if you're fundraising in this state

In this state, charitable solicitation registration is not required, as of October 16, 2019. Be sure to review other state registration and tax requirements, and stay apprised of updates by visiting the applicable state agency's website.

if you're Fundraising in Multiple states, make sure you Understand the URS.

(not applicable)

evaluate whether you'll need a Registered agent

Some states require organizations to appoint a "registered agent" in the state as part of the organization's charitable registration. This state does not currently have this requirement.

follow the rules about communicating with the public

This state does not require organizations to post specific language when conducting charitable solicitations.

Charitable REgistration statute

(not applicable)

Charitable registration exemption statute

(not applicable)

After you've registered–the Annual report requirement

(not applicable)

Conducting Activities or Programs in this State

UNDERSTAND THE Business Registration REQUIREMENTS

Depending on the type and volume of activities an organization has in this state, the organization may also need to register as an out-of-state business (sometimes called a "foreign business") with the secretary of state or another state agency. These foreign business registration requirements are separate from the charitable registration. Not every out-of-state organization needs to register. An attorney can assist the organization in determining whether its connections with this state are significant enough to trigger the foreign business registration requirement. Examples of activities which might trigger this requirement include having employees physically located in the state, conducting programs in the state, and having an office in the state.

Business registration statute

Get Acquainted with State and Local Tax Exemptions

State and local taxes

It is also important to consider whether applying for sales and use tax and property tax exemption would be appropriate for your organization. An accountant or attorney can provide specific answers to these questions.

Corporate Income Tax Statute

(not applicable)

CORPORATE FRANCHISE TAX STATUTE

This state does not have a corporate franchise tax.

Sales and use tax

sales tax treatment of unrelated business income tax

state sales and use tax and required registrations

What This State Says about Nonprofits

A FINAL NOTE: OTHER HELPFUL INFORMATION

background

state nonprofit corporation law

conflict transactions

director standards of conduct

Members: Eligibility and Statutory Powers

indemnification

BEFORE YOU GO: OTHER SPECIAL REQUIREMENTS

useful links

Reviewed by

Legal disclaimer

This resource contains general educational information related to legal concepts, but this information does not constitute legal advice. Anyone seeking legal advice is strongly encouraged to consult with a licensed attorney regarding any of the matters discussed herein. Although licensed attorneys work with Napa Legal, Napa Legal is not a law firm and does not undertake legal representation on behalf of any clients. Further, no licensed attorney working with or on behalf of Napa Legal agrees to undertake legal representation on behalf of any client unless the terms of such representation are set forth in a separate, written representation agreement.