What You’ll Learn
The following guidelines provide background information on the most common types of filings and the related exemptions in South Dakota.
Getting to Know the State Nonprofit Corporation Law
State Nonprofit Corporation Law
For Religious Nonprofits
Understanding Religious Liberty in this State
Religious Liberty Protections
Other Relevant State Laws and Regulations
Key Employment Laws and Regulations
Conducting Activities or Programs in this State
Understanding the Business Registration Requirement
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
Fundraising and Charitable Registration in This State
How to Know (And What to D0) 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
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
Charitable Registration Exemption Statute
Annual Report Requirement
Get Acquainted with State and Local Taxes and 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
Corporate Franchise Tax Statute
This state does not have a corporate franchise tax.
What You Need to Know About Sales Tax
State-Specific Special Requirements
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.
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**Please note that the following state profiles are forthcoming and will be published soon:Hawaii and Washington