South Dakota
This guide organizes 96 South Dakota nonprofit compliance facts supported by 78 official sources. 4 entries are currently marked Verification in Progress.
96 facts · 92 source verified · 4 in progress · 78 official sources
On this page
- Start Here
- Compact Operational Reference
- Formation, identity, and tax-ready Articles
- Governance, internal records, and supporter privacy
- Annual reports, corporate changes, dissolution, and reinstatement
- Foreign nonprofit authority
- DBA and fictitious business names
- Charitable fundraising and paid telephone solicitors
- Income, sales, use, and contractor taxes
- Property-tax exemption
- Reemployment Assistance and employer lifecycle
- Workers’ compensation
- Raffles, bingo, and mechanical pull-tabs
- Temporary nonprofit alcohol events
- Lobbying and campaign finance
- State-local licensing boundary
- Official Sources
- Recent Compliance Updates
- Methodology & Disclaimer
Start Here
These are South Dakota’s highest-priority nonprofit compliance decision points. Some apply at formation or recur every year; others apply only when the organization makes taxable sales, hires employees, or winds down, and two of them record what South Dakota does not require. Check each entry’s applicability before acting.
- File Domestic Nonprofit Articles online or on paper Applies to: A new South Dakota nonprofit corporation.
- Maintain a South Dakota registered agent and registered office Applies to: Domestic and authorized foreign nonprofit corporations.
- Adopt bylaws and complete the initial organizational action Applies to: A newly formed domestic nonprofit corporation.
- Treat the 2026 annual-report deadline as a material statute-agency conflict Applies to: A domestic nonprofit or qualified foreign nonprofit required to file an annual report during calendar year 2026.
- Complete voluntary dissolution, claimant notice, and charitable-asset distribution Applies to: A domestic nonprofit ending corporate existence voluntarily.
- Do not invent a general South Dakota charity registration or renewal Applies to: An ordinary nonprofit or charity soliciting donations in South Dakota without using a covered paid telephone solicitor.
- Do not create a South Dakota nonprofit corporate-income or UBIT filing Applies to: An ordinary nonprofit corporation that is not a financial institution subject to the bank franchise tax.
- Obtain a sales-tax license for taxable South Dakota sales or physical-presence activity Applies to: A nonprofit selling taxable products or services in South Dakota or otherwise required to collect sales tax.
- Register the nonprofit employer for Reemployment Assistance coverage Applies to: A South Dakota nonprofit that becomes an employer and may have covered employment.
- Apply the exact four-employees-in-twenty-weeks nonprofit coverage test Applies to: A §501(c)(3) organization employing individuals in South Dakota.
- South Dakota does not generally require a nonprofit employer to carry workers’ compensation insurance Applies to: A private South Dakota nonprofit employer.
Compact Operational Reference
A summary and navigation device only. Every row links to the complete requirement below, where each fee, deadline, threshold operator, exception, and unresolved conflict is stated in full.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| Domestic formationFile Domestic Nonprofit Articles online or on paper | $30 Articles fee | Before corporate existence | Domestic Nonprofit Articles / Business Services Online |
| Registered agentMaintain a South Dakota registered agent and registered office | Included initially; $10 later change | At formation and continuously | Articles; registered-agent/office change filing |
| 2026 annual reportVerification in progressTreat the 2026 annual-report deadline as a material statute-agency conflict · Use the current nonprofit annual-report form and portal workflow | $10 ordinary nonprofit filing fee; no additional nonprofit annual-report late fee under the current SOS FAQ | Check live record and contact SOS; file by Jan. 31 if accepted, otherwise at the earliest accepted date no later than the portal-displayed anniversary due date | Annual Report portal or paper nonprofit report |
| 2027 annual scheduleVerification in progressModel the two future filing schedules separately beginning January 1, 2027 · Qualify unresolved 2027 assignment, change-form, and portal mechanics | Then-current report fee; change-form fee unresolved | Effective Jan. 1, 2027; select anniversary month or Jan. 31 schedule; implementation mechanics remain qualified | Formation document; future change-of-filing-date form |
| Foreign authorityVerification in progressObtain authority before a foreign nonprofit does business in South Dakota · Attach current home-jurisdiction existence evidence and qualify the age limit | $125 | Before transacting business; use a fresh existence certificate and confirm age | Foreign Nonprofit Application; existence certificate |
| DBARegister each fictitious name used instead of the filed corporate name | $10 initial fee per name | Before or when using each covered fictitious name; initial term five years | Statewide online DBA registry or county Register of Deeds paper filing |
| General charity registrationDo not invent a general South Dakota charity registration or renewal | No general fee | No general registration or renewal; screen separate paid-solicitor rules | None |
| Paid telephone solicitorRegister each paid-solicitor campaign at least 30 days before solicitation and await approval · Use the correct $20,000 or $10,000 paid-solicitor bond branch | No separate registration fee stated—do not infer $0 and confirm before filing; $20,000 or $10,000 bond | Register at least 30 days before the campaign; no activity before approval; one-year term | Paid Solicitor Packet |
| Sales/use tax and relief agencyObtain a sales-tax license for taxable South Dakota sales or physical-presence activity · Use the charitable-activity fundraising rule only for qualifying short events | No tax-license or short-event filing fee stated; tax may apply | License before taxable activity; use the short charitable-activity rule only when its conditions are met; relief-agency approval remains separate | DOR tax application; event records; relief-agency application where applicable |
| Property taxMeet the ordinary public-charity ownership, use, and service tests · Apply annually through the county before November 1 | No statewide application fee stated | Meet the public-charity tests and file the annual county application before Nov. 1 | Property Tax Exempt Status Application |
| Reemployment AssistanceRegister the nonprofit employer for Reemployment Assistance coverage · Apply the exact four-employees-in-twenty-weeks nonprofit coverage test · File quarterly wage reports and pay ordinary Reemployment Assistance contributions | No registration fee; contributions or reimbursements vary | Register when covered; apply the exact four-employees-in-20-weeks test; quarterly reports due Jan. 31, Apr. 30, Jul. 31, and Oct. 31 | Form 1NP; quarterly reporting portal |
| Gaming noticeConfirm the organization is statutorily eligible before conducting charitable gaming · Give the required local notice and separate statewide raffle notice | No statewide SOS notice fee stated; local fees may apply | Establish eligibility and give local notice at least 30 days before bingo or first raffle sale; add statewide notice before statewide sales | Local notice; Statewide Raffle Request where applicable |
Formation, identity, and tax-ready Articles
Creating the corporation and getting the charter right. These entries cover entity choice, permitted purposes, incorporators, the Articles and their fee, the corporate name, the registered agent, initial directors, and the separate federal purpose and dissolution language a §501(c)(3) applicant needs.
A South Dakota nonprofit corporation is created through the Secretary of State. Federal §501(c)(3) recognition, the absence of general charity registration, tax exemptions, employer accounts, DBA registration, gaming eligibility, alcohol licensing, and local permissions are separate systems.
- Deadline
- Apply each system when its own trigger occurs.
- Fee
- Fees depend on the separate filing or application.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Responsible party
- South Dakota Secretary of State; Internal Revenue Service; activity-specific state and local agencies.
- Frequency
- Continuous lifecycle classification.
- How to comply
- Use the filing or application required by each separate agency.
- Official form or portal
- Domestic Nonprofit Articles; IRS exemption application; separate state/local forms as applicable.
Applies to: Any organization planning to operate as a South Dakota nonprofit corporation and seek federal §501(c)(3) recognition.
- An unincorporated association is not a South Dakota nonprofit corporation. Federal status does not replace state formation.
- Treating one approval as another can leave the organization unformed, taxable, unregistered, or unable to conduct a regulated activity.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 3 more
View official sources (4)
South Dakota allows formation for any lawful purpose, including charitable, educational, religious, scientific, literary, fraternal, social, and similar purposes. The nonprofit act excludes or separately treats labor unions, most cooperatives, communals, banking, and insurance entities.
- Deadline
- At formation and whenever the stated purpose is amended.
- Fee
- Included in the Articles fee; amendment fee applies later.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- Formation; event-triggered amendment.
- How to comply
- State the specific purpose in the Articles or amendment.
- Official form or portal
- Domestic Nonprofit Articles of Incorporation; Articles of Amendment.
Applies to: A proposed domestic nonprofit corporation.
- Regulated industries and special statutory corporations may have additional formation authority.
- An impermissible entity type or purpose can cause rejection or require formation under another statute.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
One or more natural persons who have reached the age of majority may act as incorporators and sign the Articles.
- Deadline
- At formation.
- Fee
- Included in the $30 Articles fee.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- One time.
- How to comply
- Identify and obtain signatures from the incorporator or incorporators.
- Official form or portal
- Domestic Nonprofit Articles of Incorporation.
Applies to: A new domestic nonprofit corporation.
- The linked 2018 paper form broadly defines “person” to include an entity, but SDCL §47-22-5 expressly uses natural persons of majority age; the statute controls.
- Articles that do not identify and properly execute the incorporator information may be rejected.
The Secretary of State should update the incorporator wording on the linked paper form; SDCL §47-22-5 controls.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 1 more
View official sources (2)
File Domestic Nonprofit Articles of Incorporation with the Secretary of State. The current fee is $30. The SOS provides an online formation workflow and a paper form; the nonprofit form and fee table do not add the ordinary $15 paper-processing fee to nonprofit Articles. Expedited processing is $50 when requested.
- Deadline
- Before acting as a South Dakota nonprofit corporation.
- Fee
- $30 Articles fee; $50 optional expedited service. No additional nonprofit paper-processing fee is shown for Articles.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- One time.
- How to comply
- File through Business Services Online or submit the signed paper Articles to the Secretary of State.
- Official form or portal
- Domestic Nonprofit Corporation Articles of Incorporation; Business Services Online.
Applies to: A new South Dakota nonprofit corporation.
- Tax-exemption applications and local or activity licenses are separate.
- Corporate existence does not begin until the filing is accepted; an incomplete or defective document may be rejected.
- Minnesota articles of incorporation required
- Rhode Island articles of incorporation required
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 5 more
View official sources (6)
The Articles must state the corporate name, duration, purposes, whether there are members, membership classes and rights if used, director-selection method where required, registered-agent information required by Chapter 59-11, the number and names/addresses of at least three initial directors, and incorporator names/addresses. Optional governance and dissolution provisions may also be included.
- Deadline
- At formation.
- Fee
- Included in the Articles fee.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- One time; later amendment if necessary.
- How to comply
- Complete every applicable article and attachment.
- Official form or portal
- Domestic Nonprofit Corporation Articles of Incorporation.
Applies to: A new domestic nonprofit corporation.
- Principal office may be in or outside South Dakota; registered office requirements remain separate.
- Missing mandatory recitals can cause rejection or later governance and tax problems.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
The corporate name must satisfy Chapter 47-22 and be distinguishable from names already protected in the Secretary of State’s records. A reservation is optional and lasts no more than 120 days.
- Deadline
- Name compliance is tested at filing; reserve before formation only if needed.
- Fee
- $25 name-reservation fee.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- Formation or optional reservation.
- How to comply
- Search the business database; file the reservation form or portal request if desired.
- Official form or portal
- Name Availability Search; Reservation of Name.
Applies to: A forming nonprofit and any applicant seeking a temporary name hold.
- A name reservation is optional and lasts no more than 120 days.
- A DBA is a separate filing and does not cure an unavailable legal corporate name at formation.
- An unavailable or prohibited name can cause rejection. Reservation does not create trademark rights.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 4 more
View official sources (5)
Continuously maintain a registered agent and a registered office with a physical South Dakota address that satisfies Chapter 59-11. The Articles or foreign application also identify the principal executive office.
- Deadline
- At formation or foreign qualification and continuously thereafter.
- Fee
- Included at formation; $10 for a registered-agent or office change.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- Continuous; update on change.
- How to comply
- Designate the agent in the formation/authority filing and use the SOS change workflow when information changes.
- Official form or portal
- Domestic Articles; Foreign Application; Registered Agent Statement of Change.
Applies to: Domestic and authorized foreign nonprofit corporations.
- A principal office is not a substitute for the South Dakota registered office.
- Failure to maintain or timely update the agent or office can lead to missed service and administrative dissolution or revocation after statutory periods.
- Minnesota registered agent required
- Oregon registered agent required
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 4 more
View official sources (5)
The Articles must identify at least three initial directors. Directors are natural persons; the statute does not require them to be South Dakota residents unless the governing documents impose a qualification.
- Deadline
- At formation and while the board structure continues.
- Fee
- Included in the Articles fee; no fee for internal elections.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Responsible party
- South Dakota Secretary of State; internal corporate governance.
- Frequency
- Continuous governance requirement.
- How to comply
- List initial directors in the Articles and document later elections in minutes or written consents.
- Official form or portal
- Domestic Nonprofit Articles; corporate minutes.
Applies to: A domestic nonprofit corporation.
- The Articles must identify at least three initial directors.
- Special-purpose entities may have additional director rules.
- A board below the statutory minimum may lack authority to act and can produce inaccurate state reports.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
The SOS warns that state-law minimum language may not satisfy the IRS. Include appropriately limited charitable-purpose language and an asset-dedication/dissolution provision, or amend the Articles before the federal application.
- Deadline
- Preferably at formation; otherwise before or during the federal exemption application.
- Fee
- Included in formation; $15 Articles amendment fee if added later.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Responsible party
- South Dakota Secretary of State; Internal Revenue Service.
- Frequency
- Formation or amendment.
- How to comply
- Use supplemental Articles provisions or file Articles of Amendment.
- Official form or portal
- Domestic Nonprofit Articles; Articles of Amendment; IRS exemption application.
Applies to: A nonprofit intending to apply for federal §501(c)(3) recognition.
- South Dakota incorporation does not itself grant §501(c)(3) status.
- The corporation may exist under state law but have its federal exemption delayed or denied.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 2 more
View official sources (3)
Governance, internal records, and supporter privacy
What the board, the officers, and the records have to look like after the charter is filed. Most of these are internal duties with no state filing, which is exactly why they are easy to skip and expensive to reconstruct later.
The first board meeting organizes the corporation, adopts bylaws, appoints officers, and handles other startup business. South Dakota permits member and nonmember corporations, and the Articles must disclose the membership structure.
- Deadline
- Promptly after formation and before relying on governance procedures.
- Fee
- No state filing fee; bylaws are internal.
- Responsible party
- Internal corporate governance.
- Frequency
- One-time organization; bylaws amended as needed.
- How to comply
- Use a meeting or valid written action and retain minutes/consents.
- Official form or portal
- Bylaws; organizational minutes or written consent.
Applies to: A newly formed domestic nonprofit corporation.
- Bylaws cannot conflict with the Articles or statute.
- Without valid bylaws and organizational action, authority, voting, banking, and recordkeeping may be unclear.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
The Articles and bylaws should define membership classes, qualifications, admission, voting rights, meetings, notice, proxy use, and quorum consistently with Chapter 47-23. Members may act through properly called meetings and, where authorized, proxies or written action.
- Deadline
- Before admitting or relying on members and whenever governance terms change.
- Fee
- No routine state fee.
- Responsible party
- Internal corporate governance.
- Frequency
- Continuous; meetings and notices as triggered.
- How to comply
- Use Articles, bylaws, membership records, notices, ballots, proxies, and minutes.
- Official form or portal
- No state form.
Applies to: A nonprofit corporation with members.
- A nonmember corporation does not create member-voting rights merely by using donors, volunteers, or supporters.
- Defective notice, quorum, or voting can make member action challengeable.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
Corporate books and records may be inspected by a member, agent, or attorney for a proper purpose at a reasonable time.
- Deadline
- Upon a qualifying request at a reasonable time.
- Fee
- No state filing fee; reasonable production costs may arise.
- Responsible party
- Internal corporate governance; courts if disputed.
- Frequency
- Event-triggered.
- How to comply
- Document the request, purpose, scope, response, and any confidentiality protections.
- Official form or portal
- No state form.
Applies to: A nonprofit corporation with members and a member or authorized representative requesting records.
- The right is not an unlimited public-inspection right and must be reconciled with supporter privacy and protected information.
- Improper refusal can lead to litigation; over-disclosure can violate privacy or contractual duties.
Last verified: 2026-07-29
View official source
Maintain at least three directors and follow the Articles, bylaws, and Chapter 47-23 for qualifications, terms, elections, removal, and vacancies.
- Deadline
- Continuously; elections and vacancies as triggered.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance.
- Frequency
- Continuous and event-triggered.
- How to comply
- Record board composition and actions in minutes or written consents.
- Official form or portal
- No state form; annual report reports current directors.
Applies to: Board-governed nonprofit corporations.
- Maintain at least three directors.
- Directors need not be members unless the governing documents require it.
- An improperly constituted board may lack authority and create reporting inaccuracies.
- Minnesota minimum number of directors required
- Utah minimum number of directors required
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 1 more
View official sources (2)
Board action requires the statutory or governing-document quorum and vote. Directors may participate through permitted communications technology when all can hear one another, and unanimous written consent may substitute for a meeting where the statute permits.
- Deadline
- At each board or committee action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance.
- Frequency
- Per action.
- How to comply
- Document attendance, technology, quorum, votes, recusals, and written consents.
- Official form or portal
- Minutes or written consent.
Applies to: A nonprofit board and its committees.
- Committees do not eliminate the board’s ultimate responsibility.
- Action without valid quorum, participation, or consent may be challengeable.
Last verified: 2026-07-29
View official source
Officers must include a president, one or more vice presidents, a secretary, and a treasurer. One person may hold multiple offices except the same person may not serve as both president and secretary. Officers are appointed and removed under the governing documents and Chapter 47-23.
- Deadline
- At organization and continuously thereafter.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance.
- Frequency
- As terms expire or changes occur.
- How to comply
- Board or authorized member action documented in minutes/consent; report current officers on the annual report.
- Official form or portal
- Corporate resolutions; nonprofit annual report.
Applies to: A South Dakota nonprofit corporation.
- One person may hold multiple offices except that the same person may not serve as both president and secretary.
- The bylaws may create additional offices and controls.
- Missing required offices or an impermissible combination can invalidate execution and create inaccurate public filings.
- Minnesota required officers required
- Oregon required officers required
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 1 more
View official sources (2)
Directors and officers must act within their authority and duties, disclose material conflicts, and use the statutory conflict process before the corporation approves an interested transaction. Reasonable compensation is permitted; private benefit and self-dealing remain constrained by state and federal law.
- Deadline
- At each material decision or conflict.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance; Attorney General or courts where enforcement arises.
- Frequency
- Continuous/event-triggered.
- How to comply
- Use disclosures, recusals, disinterested approval, minutes, and valuation support.
- Official form or portal
- Conflict disclosure and board minutes; no state form.
Applies to: Directors, officers, and decision-makers.
- This report does not expand into a full fiduciary-law treatise.
- Unmanaged conflicts can produce voidable transactions, fiduciary liability, tax consequences, or enforcement.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 1 more
View official sources (2)
South Dakota prohibits a nonprofit corporation from making loans to directors or officers. A director or officer who assents or participates is liable to the corporation until repayment.
- Deadline
- Do not make the loan.
- Fee
- No filing fee; transaction itself is prohibited.
- Responsible party
- Internal corporate governance; courts.
- Frequency
- Continuous prohibition.
- How to comply
- Use compensation, reimbursement, or other lawful arrangements instead of a prohibited loan.
- Official form or portal
- No state form.
Applies to: A nonprofit considering a loan to a director or officer.
- Ordinary documented expense advances or reimbursements must be analyzed separately from a loan.
- Participating directors or officers face statutory repayment liability.
Last verified: 2026-07-29
View official source
Keep correct and complete books and records of account, minutes of members, directors, and authorized committees, and a list of voting members’ names and addresses at the registered or principal office. Electronic records are permitted if authorized by the Articles or bylaws.
- Deadline
- Continuously.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance.
- Frequency
- Continuous.
- How to comply
- Maintain secure paper or authorized electronic records with retention and access controls.
- Official form or portal
- No state form.
Applies to: Every South Dakota nonprofit corporation.
- Special programs, grants, payroll, tax, gaming, and paid-solicitor campaigns impose additional records.
- Missing records impair governance, audits, inspections, tax filings, grant compliance, and litigation defense.
Last verified: 2026-07-29
View official source
South Dakota authorizes indemnification and related insurance within statutory standards. Apply the required good-faith, conduct, authorization, and proceeding-specific conditions before paying or advancing expenses.
- Deadline
- When a covered proceeding or expense arises.
- Fee
- No state filing fee; insurance and legal costs vary.
- Responsible party
- Internal corporate governance; courts.
- Frequency
- Event-triggered.
- How to comply
- Document eligibility, findings, disinterested authorization, advancement conditions, and insurance.
- Official form or portal
- Board resolution; indemnification agreement; insurance policy.
Applies to: A nonprofit considering indemnification, advancement, or insurance for directors, officers, employees, or agents.
- This fact is limited to ordinary decision depth; specialized litigation questions require counsel.
- Unauthorized indemnification can create corporate and fiduciary liability.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 1 more
View official sources (2)
Before requesting the SSN, adopt a policy explaining how the corporation will secure and protect numbers held by it or a third party, limit access, and mitigate improper disclosure. Give the policy to each affected volunteer and provide a printed copy on request.
- Deadline
- Before requesting a volunteer’s Social Security number.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance.
- Frequency
- Policy adoption once; delivery per request.
- How to comply
- Adopt, deliver, retain, and operationalize the written privacy policy.
- Official form or portal
- Volunteer SSN Privacy Protection Policy; no state filing.
Applies to: A nonprofit that requests a volunteer’s Social Security number in the regular course of business or service delivery.
- This rule concerns volunteers; employee payroll and background-check information has separate laws.
- Failure creates statutory noncompliance and increases privacy, contractual, and security exposure.
Last verified: 2026-07-29
View official source
Annual reports, corporate changes, dissolution, and reinstatement
The recurring corporate filing and every event-driven change around it. The 2026 annual-report deadline is a live conflict between the statute and current agency practice, and the January 1, 2027 system is separate future law. Read both before choosing a filing date.
Current SDCL §59-11-25, effective through December 31, 2026, requires the first report before February 1 of the year after authorization and subsequent reports by the same date. The current SOS FAQ instead assigns the first day of the anniversary month and permits filing two months early. The sources remain materially irreconcilable.
- Deadline
- For a report implicated in 2026, check the live entity record and contact the Secretary of State. If the report can be accepted by January 31, file by January 31. If the portal or paper workflow will not accept the report that early, retain written or dated evidence of the agency workflow and file at the earliest accepted date, no later than the portal-displayed anniversary due date. The legally controlling 2026 deadline remains unresolved.
- Fee
- $10 standard nonprofit annual-report filing fee; no additional annual-report late fee for nonprofit corporations under the current Secretary of State FAQ.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- Annual.
- How to comply
- Check the live entity record, contact the Secretary of State, and file through the annual-report portal or current paper form at the earliest operationally accepted date under the workflow above.
- Official form or portal
- Annual Report Filing Portal; Domestic/Foreign Nonprofit Annual Report.
Applies to: A domestic nonprofit or qualified foreign nonprofit required to file an annual report during calendar year 2026.
- Current SDCL §59-11-25, effective through December 31, 2026, requires the first report before February 1 of the year after authorization and subsequent reports by the same date.
- The current Secretary of State workflow instead assigns the first day of the anniversary month.
- The Secretary of State permits filing beginning two months before the displayed anniversary due date, so a January 31 filing may not be accepted before that window opens.
- This operational recommendation does not resolve which deadline source legally controls. The portal may not accept a January 31 filing when the two-month anniversary filing window has not opened; do not describe agency practice as controlling 2026 statutory law.
- Delinquency and, after statutory notice and cure periods, administrative dissolution or foreign revocation remain applicable. The current SOS FAQ expressly exempts nonprofit corporations from the additional annual-report late fee.
Verification in progress: Current SDCL §59-11-25, effective through December 31, 2026, requires the first report before February 1 of the year after authorization and subsequent reports by the same date. The current SOS workflow instead assigns the first day of the anniversary month and permits filing beginning two months before that date. For a report implicated in 2026, check the live entity record and contact SOS. File by January 31 if the filing can be accepted; otherwise retain dated evidence and file at the earliest accepted date no later than the portal-displayed due date. The ordinary fee is $10, and the SOS FAQ expressly exempts nonprofit corporations from the additional annual-report late fee. Unresolved: The controlling 2026 legal deadline and the operationally accepted filing date remain unresolved. Needed to resolve: Current written confirmation from the South Dakota Secretary of State, or controlling legal authority reconciling SDCL §59-11-25 with the anniversary-month filing workflow and two-month portal opening window.
- Minnesota annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-07-29
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: South Dakota Legislature and 5 more
View official sources (6)
The nonprofit annual report updates the principal executive office, registered agent, officers, and at least three directors and includes current agricultural-land/foreign-beneficial-interest questions. The portal displays the entity’s due date; the paper form charges $10.
- Deadline
- Use the accepted-filing workflow in SD-F021 for reports implicated through December 31, 2026.
- Fee
- $10 standard nonprofit annual-report filing fee; no additional annual-report late fee for nonprofit corporations under the current SOS FAQ.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- Annual.
- How to comply
- File online after locating the entity or mail the current paper report.
- Official form or portal
- Annual Report Filing Portal; Domestic Nonprofit Annual Report; corresponding foreign report.
Applies to: Domestic and qualified foreign nonprofit corporations filing under the current system.
- The form itself does not cure the statutory/agency deadline and filing-window conflict.
- Incomplete data or delinquent filing can cause rejection and eventual dissolution or revocation after the applicable statutory process; the SOS FAQ states that nonprofits are exempt from the additional annual-report late fee.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 5 more
View official sources (6)
HB 1102 creates two statutory options: file in the month representing the first-year anniversary of formation and the same month annually thereafter, or begin in the calendar year after formation and file on or before January 31 each year. A new entity must indicate its selected schedule in the formation document.
- Deadline
- Effective January 1, 2027. Anniversary option: during the anniversary month. January option: on or before January 31 beginning the next calendar year.
- Fee
- Future fee not changed by HB 1102; use the then-current SOS fee schedule.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- Annual.
- How to comply
- Select the schedule on the formation document and use the future SOS annual-report workflow.
- Official form or portal
- Future formation document and annual-report portal.
Applies to: Filing entities and qualified foreign entities subject to §59-11-25 on or after January 1, 2027.
- Anniversary option: file in the month representing the first-year anniversary of formation and the same month annually thereafter.
- January option: begin in the calendar year after formation and file on or before January 31 each year.
- A new entity must indicate its selected schedule in the formation document.
- Do not present this system as effective before January 1, 2027. The statute says “in the month,” not a specific day within the anniversary month.
- Failure to select or timely file may cause rejection, delinquency, and dissolution/revocation under then-current law.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
HB 1102 permits a good-standing entity on either schedule to switch to the other by submitting a change-of-filing-date form. Current official sources do not yet establish how all existing entities will be assigned, when a change takes effect, whether it changes an already-due report, or when the form and portal will be ready.
- Deadline
- No operational deadline can be stated until implementing instructions are issued; monitor before the first 2027 filing.
- Fee
- No change-form fee is stated in HB 1102.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- Event-triggered after January 1, 2027.
- How to comply
- Use the future SOS form/portal only after publication and confirm effective date in the acceptance record.
- Official form or portal
- Change-of-Filing-Date Form — not yet located in current public forms.
Applies to: Existing entities and good-standing entities seeking to change schedules under the 2027 system.
- Switching is authorized in both directions only for an entity in good standing.
- Assuming an assignment or immediate effective date could cause a missed report.
Verification in progress: HB 1102 permits a good-standing entity on either schedule to switch to the other by submitting a change-of-filing-date form. Current official sources do not yet establish how all existing entities will be assigned, when a change takes effect, whether it changes an already-due report, or when the form and portal will be ready. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for existing-entity assignment and the effective timing of a schedule change. Needed to resolve: Current South Dakota Secretary of State implementation instructions, formation documents, change-of-filing-date form, fee schedule, and portal guidance for the system effective January 1, 2027.
Last verified: 2026-07-29
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: South Dakota Secretary of State and 3 more
View official sources (4)
File the registered-agent or registered-office change promptly; use an amended annual report or the current SOS workflow for other report corrections, including principal-office information when available.
- Deadline
- Agent-related grounds become dissolution/revocation risks after 60 days; file operationally as soon as the change occurs.
- Fee
- $10 registered-agent/office change; amended annual-report fee as shown on the current form/portal.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- Event-triggered.
- How to comply
- Use Business Services Online or the current paper form.
- Official form or portal
- Registered Agent Statement of Change; Amended Annual Report.
Applies to: A domestic or foreign nonprofit whose filed information changes.
- An Articles amendment is required when the charter itself, rather than report data, changes.
- Outdated information can cause missed service, inaccurate public records, and administrative action.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 5 more
View official sources (6)
Approve and file Articles of Amendment under Chapter 47-22. Restated Articles may consolidate the charter and may include amendments when statutory approvals are satisfied.
- Deadline
- Before treating the charter change as effective.
- Fee
- $15 Articles amendment fee; current fee schedule should be checked for restated Articles.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- Event-triggered.
- How to comply
- Obtain the required member or board approval and file the signed document.
- Official form or portal
- Articles of Amendment; Restated Articles.
Applies to: A domestic nonprofit changing its name, purpose, membership provisions, duration, director-selection method, or other charter term.
- Bylaw amendments alone do not change the Articles.
- An unfiled charter amendment is not effective against the public record and can invalidate downstream filings.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
Follow Chapters 47-25 and 47-26 for the transaction. At least ten days before a sale, transfer, conversion, or merger involving at least 30% of assets, give written notice to the Attorney General; submit the required transaction information to the Secretary of State within 60 days.
- Deadline
- Attorney General notice at least 10 days before; SOS information within 60 days after the transaction.
- Fee
- $15 merger/consolidation or notice filing under the current fee schedule.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Responsible party
- South Dakota Attorney General; South Dakota Secretary of State.
- Frequency
- Event-triggered.
- How to comply
- Use statutory approvals and the SOS Notice of Sale, Transfer, Conversion, or Merger.
- Official form or portal
- Notice of Sale, Transfer, Conversion, or Merger; Articles of Merger/Consolidation.
Applies to: A nonprofit planning a merger, consolidation, conversion, sale, or transfer.
- The special notice applies to a sale, transfer, conversion, or merger involving at least 30% of assets.
- Written notice to the Attorney General is due at least ten days before the transaction.
- The required transaction information is due to the Secretary of State within 60 days after the transaction.
- The 30% notice rule is separate from approval rules for substantially all assets and from tax consequences.
- Failure can delay or invalidate filings and trigger Attorney General or corporate remedies.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 3 more
View official sources (4)
Authorize dissolution, cease ordinary operations except winding up, satisfy or provide for liabilities, use statutory claimant notices where appropriate, and distribute remaining charitable or restricted assets consistently with the Articles, donor restrictions, state law, and federal exemption rules before filing Articles of Dissolution.
- Deadline
- After authorization and during winding up; file Articles of Dissolution when statutory conditions are met.
- Fee
- $5 Articles of Dissolution fee.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Responsible party
- South Dakota Secretary of State; Attorney General or courts where charitable assets require oversight.
- Frequency
- One time.
- How to comply
- Use board/member approvals, claimant notices, liquidation records, asset-transfer documentation, and the SOS dissolution form.
- Official form or portal
- Articles of Dissolution.
Applies to: A domestic nonprofit ending corporate existence voluntarily.
- Corporate dissolution does not close tax, employer, DBA, gaming, alcohol, lobbying, campaign-finance, or local accounts.
- Unresolved claims, improper asset distribution, or premature filing can create continuing liabilities and fiduciary exposure.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 2 more
View official sources (3)
Administrative-dissolution grounds include unpaid fees or penalties for 60 days, an annual report 60 days late, no registered agent for 60 days, failure for 60 days to notify the SOS of an agent change/resignation, or expiration of duration. After notice is perfected, the corporation has 60 days to correct or disprove each ground.
- Deadline
- Cure the underlying ground and then cure within 60 days after perfected dissolution notice.
- Fee
- The ordinary nonprofit annual-report fee remains $10. No additional nonprofit annual-report late fee applies under the current SOS FAQ; other underlying filing fees, penalties, or amounts may vary.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- Event-triggered.
- How to comply
- File missing reports or changes, pay applicable non-late-fee amounts, and respond to the SOS notice.
- Official form or portal
- Annual report, agent change, and SOS cure filings.
Applies to: A domestic nonprofit delinquent in fees, annual reports, registered-agent maintenance, change notice, or duration.
- A ground arises when fees or penalties are unpaid for 60 days, an annual report is 60 days late, there is no registered agent for 60 days, or the corporation fails for 60 days to notify the Secretary of State of an agent change or resignation.
- After notice is perfected, the corporation has 60 days to correct or disprove each ground.
- The registered agent’s authority continues after administrative dissolution.
- If not cured, the SOS administratively dissolves the corporation; it may then act only to wind up and notify claimants.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 1 more
View official sources (2)
Petition for reinstatement on the SOS form, certify that grounds are eliminated, file delinquent reports, pay applicable filing fees, penalties, and tax amounts, maintain an agent, and obtain the Department of Revenue tax-clearance document required by the current online workflow. Current §47-24-14 states that any revoked or dissolved corporation may petition and does not state a fixed outer reinstatement window.
- Deadline
- No fixed outer petition period is stated; act promptly. Appeal a denial within 30 days after perfected service.
- Fee
- $30 reinstatement fee plus $10 for each delinquent nonprofit annual report and any other applicable filing, penalty, or tax amounts; no additional nonprofit annual-report late fee applies under the current SOS FAQ.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Responsible party
- South Dakota Secretary of State; South Dakota Department of Revenue.
- Frequency
- Event-triggered.
- How to comply
- Prepare the reinstatement through Business Services Online or file the paper application with DOR clearance.
- Official form or portal
- Nonprofit Application for Reinstatement; DOR Tax Clearance.
Applies to: A South Dakota nonprofit that has been administratively dissolved or revoked.
- Current §47-24-14 states that any revoked or dissolved corporation may petition and does not state a fixed outer reinstatement window.
- A denial may be appealed within 30 days after perfected service.
- A name change may be required if the former name is no longer available.
- The entity remains limited to winding up until reinstated; denial may be appealed to circuit court.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 4 more
View official sources (5)
Corporate dissolution or withdrawal does not automatically close Department of Revenue tax licenses, RA employer accounts, DBA registrations, raffle/bingo or pull-tab activities, alcohol licenses, lobbying registrations, campaign committees, or local permits. File final returns and separate cancellations with each administrator.
- Deadline
- At or promptly after cessation under each system’s rule; sales-tax license cancellation is due within 15 days after closure, sale, or ownership change.
- Fee
- Fees vary; DBA cancellation has no fee.
- Responsible party
- Secretary of State; Department of Revenue; Department of Labor and Regulation; Attorney General; local governments and other regulators.
- Frequency
- One-time per account.
- How to comply
- Use each system’s final return, cancellation, withdrawal, termination, or closure form.
- Official form or portal
- DOR cancellation/final return; DBA cancellation; employer closure; gaming/alcohol/lobbying/campaign/local forms.
Applies to: A nonprofit dissolving, withdrawing, selling operations, or ceasing regulated activities.
- The Department of Revenue sales/use tax license must be cancelled within 15 days after closure, sale, or ownership change.
- Retain proof of closure and confirm account status.
- Open accounts can continue generating reports, assessments, notices, penalties, or public obligations.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 11 more
View official sources (12)
Foreign nonprofit authority
Applies when a nonprofit incorporated in another state does business in South Dakota. Authority comes before the activity, and the consequences of skipping it are litigation and back filings rather than a per-day penalty.
Apply for a certificate of authority before conducting covered business. Chapter 47-27 controls the application and authority; Chapter 47-22 applies the nonprofit act to foreign nonprofits doing business for permitted nonprofit purposes. If the corporation conducts covered business without authority, it may not maintain a South Dakota proceeding until authority is obtained, although it may defend a proceeding. It remains liable for required fees and reports, with applicable interest and penalties, and the Attorney General may enforce the chapter.
- Deadline
- Before conducting covered business.
- Fee
- $125 foreign nonprofit authority fee.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- One-time; maintain thereafter.
- How to comply
- File online where available or submit the paper Foreign Nonprofit Application with attachments.
- Official form or portal
- Foreign Nonprofit Application for Certificate of Authority.
Applies to: A nonprofit corporation formed outside South Dakota that will do or engage in business in the state.
- Statutory non-business activities must be analyzed separately; charitable solicitation does not create general charity registration but may still create corporate, tax, solicitor, or local triggers. Do not import the business-corporation $100-per-day penalty into the nonprofit rule.
- An unauthorized foreign nonprofit cannot maintain a South Dakota action until qualified, although it may defend a proceeding. It owes the fees and reports that would have been required, with applicable interest and penalties, and may face Attorney General enforcement.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 4 more
View official sources (5)
The current foreign nonprofit form requires an original certificate of existence or good standing from the home jurisdiction. An older official foreign-business pamphlet says the certificate must be dated within 90 days, but the current nonprofit form and chapter page reviewed do not publish that age limit.
- Deadline
- Obtain the certificate immediately before filing; operationally use a certificate no more than 90 days old unless the SOS confirms a different limit.
- Fee
- Home-jurisdiction certificate fee varies; included attachment to the $125 authority filing.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- At initial authority and any filing that requires fresh evidence.
- How to comply
- Order the certificate from the home jurisdiction and attach it to the authority application.
- Official form or portal
- Certificate of Existence/Good Standing; Foreign Nonprofit Application.
Applies to: A foreign nonprofit filing an authority application.
- An older official foreign-business pamphlet says the certificate must be dated within 90 days. The current nonprofit form and chapter page reviewed do not publish that age limit, so use a certificate no more than 90 days old operationally unless the Secretary of State confirms a different limit.
- The legally controlling nonprofit certificate-age limit is unresolved.
- The 90-day statement is in an old business-corporation pamphlet, not a current nonprofit-specific instruction.
- An older or non-original certificate may cause rejection.
Verification in progress: The current foreign nonprofit form requires an original certificate of existence or good standing from the home jurisdiction. An older official foreign-business pamphlet says the certificate must be dated within 90 days, but the current nonprofit form and chapter page reviewed do not publish that age limit. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for the current nonprofit certificate-age limit. Needed to resolve: Current written South Dakota Secretary of State instruction, current foreign nonprofit form, or controlling nonprofit statute stating the accepted certificate-of-existence age.
Last verified: 2026-07-29
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: South Dakota Legislature and 2 more
View official sources (3)
Use the amended foreign authority workflow or obtain a new certificate when Chapter 47-27 requires it. Keep the South Dakota registered-agent and office information current separately.
- Deadline
- Promptly after the triggering foreign change and before operating under changed information.
- Fee
- $25 amended foreign authority; $10 registered-agent/office change.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- Event-triggered.
- How to comply
- File the current amended authority and supporting home-jurisdiction evidence.
- Official form or portal
- Amended Application for Certificate of Authority; Registered Agent Statement of Change.
Applies to: An authorized foreign nonprofit changing its name, purpose, home jurisdiction information, or other authority data.
- Some changes require a new certificate rather than a simple amendment under §47-27-17.
- Failure can produce inaccurate authority records, rejection, suspension, or revocation.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 3 more
View official sources (4)
Foreign nonprofits file annual reports under Chapter 47-27 and §59-11-25. Through December 31, 2026 the same statute-agency deadline conflict described in SD-F021 applies; beginning January 1, 2027 the two statutory schedule options apply.
- Deadline
- See SD-F021 for 2026 and SD-F023 to SD-F024 for 2027.
- Fee
- $10 standard nonprofit annual-report filing fee; no additional annual-report late fee for nonprofit corporations under the current SOS FAQ.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- Annual.
- How to comply
- Use the SOS annual-report portal or current foreign nonprofit report.
- Official form or portal
- Foreign Nonprofit Annual Report; Annual Report Portal.
Applies to: An authorized foreign nonprofit.
- Foreign authority, charity status, tax nexus, and paid-solicitor registration remain separate.
- Delinquency can lead to revocation after the statutory notice and cure process; the current SOS FAQ states that nonprofits are exempt from the additional annual-report late fee.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 4 more
View official sources (5)
File an application for withdrawal that surrenders authority and provides the statutory statements and service-of-process information. Withdrawal ends authority but does not erase pre-withdrawal liabilities or service rights.
- Deadline
- When ending South Dakota authority, after resolving ongoing activities and accounts.
- Fee
- $5 withdrawal fee.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- One time.
- How to comply
- File the current foreign nonprofit withdrawal form and separately close other systems.
- Official form or portal
- Application for Withdrawal.
Applies to: An authorized foreign nonprofit leaving South Dakota.
- Withdrawal does not close tax, employer, DBA, gaming, alcohol, lobbying, campaign, or local accounts.
- Without withdrawal, annual-report and registered-agent obligations continue; unresolved liabilities remain collectible.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 2 more
View official sources (3)
DBA and fictitious business names
Applies when the organization operates under a name other than the one on its charter. A DBA is a separate registration per name, it expires, and it creates no entity or trademark rights.
File a fictitious-name statement for each separate DBA unless a statutory exception applies. The filing may be made statewide online through the Secretary of State registry or on paper with any county Register of Deeds. The initial registration fee is $10 and the registration lasts five years.
- Deadline
- Before or when regularly conducting business under the fictitious name; the initial registration term is five years.
- Fee
- $10 initial registration per separate fictitious name.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Responsible party
- South Dakota Secretary of State; county Register of Deeds for paper filing.
- Frequency
- Per name; initial registration lasts five years. Renewal in the final thirty days is a separate later action.
- How to comply
- File online through the statewide SOS registry or submit the paper filing to any county Register of Deeds.
- Official form or portal
- DBA Business Name Registration / DBA Business Name Registry.
Applies to: A nonprofit regularly conducting business in South Dakota under a name other than its filed corporate name.
- Each separate fictitious name requires its own registration.
- The initial registration lasts five years.
- Statutory exceptions apply when the business name plainly shows the true surname of each interested person or the name is already on file in a required SOS business filing. DBA registration does not form an entity, create trademark or exclusive-name rights, or authorize the SOS to adjudicate competing private rights; the SOS role is ministerial.
- Noncompliance can bar maintaining a legal action in the unregistered name until the statute is satisfied. Expiration requires a new registration rather than an untimely renewal.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 4 more
View official sources (5)
Renew during the period beginning 30 days before expiration and ending on the expiration date. An expired DBA cannot be renewed and must be registered as new.
- Deadline
- 30-day pre-expiration window through expiration date.
- Fee
- $10 per renewed name.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Responsible party
- South Dakota Secretary of State; county Register of Deeds.
- Frequency
- Every five years.
- How to comply
- Renew online or by paper with a county Register of Deeds.
- Official form or portal
- DBA Renewal.
Applies to: An active DBA that the nonprofit will continue using.
- Renewal is available during the period beginning 30 days before expiration and ending on the expiration date.
- An expired DBA cannot be renewed and must be registered as new.
- Confirm the displayed expiration date in the DBA search record.
- Missing the window causes expiration and requires a new filing.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 2 more
View official sources (3)
File an amendment for ownership or address changes. The DBA name itself cannot be changed by amendment; register the new name and cancel the old one. Cancel when use ends.
- Deadline
- Promptly after ownership/address change; cancellation when use ends.
- Fee
- $10 amendment; no cancellation fee.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Responsible party
- South Dakota Secretary of State; county Register of Deeds.
- Frequency
- Event-triggered.
- How to comply
- File online or on paper.
- Official form or portal
- DBA Amendment; DBA Cancellation.
Applies to: A DBA with owner/address changes or a name no longer used.
- Cancellation does not dissolve the corporation.
- Outdated ownership information can violate the statute; an uncancelled name remains publicly active until expiration or cancellation.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 3 more
View official sources (4)
Charitable fundraising and paid telephone solicitors
South Dakota has no general charity registration. What it does regulate is the paid telephone solicitor, campaign by campaign, and those duties belong to the solicitor rather than converting the charity into a registrant.
South Dakota currently has no general licensing or registration requirement for nonprofit or charitable organizations and does not require direct-mail charities to register. No general annual charity renewal or annual charity financial report was identified.
- Deadline
- No general registration deadline; apply separate systems when their trigger occurs.
- Fee
- No general charity-registration fee.
- Responsible party
- South Dakota Attorney General, Division of Consumer Protection.
- Frequency
- No general renewal.
- How to comply
- No general charity filing. Screen corporate authority, paid telephone solicitation, deceptive practices, tax, employer, gaming, alcohol, campaign, and local requirements separately.
- Official form or portal
- No general charity registration form.
Applies to: An ordinary nonprofit or charity soliciting donations in South Dakota without using a covered paid telephone solicitor.
- South Dakota currently has no general licensing or registration requirement for nonprofit or charitable organizations.
- No general annual charity renewal or annual charity financial report was identified.
- This single absence fact covers online, mail, email, social media, events, and in-person solicitation at decision level; it does not exempt a paid solicitor.
- Fraud, deceptive solicitation, special regulated activities, and other-state solicitation laws remain enforceable.
Last verified: 2026-07-29
Official sources: South Dakota Attorney General, Division of Consumer Protection and 1 more
View official sources (2)
Chapter 37-30 regulates a paid solicitor and its employees, while excluding a bona fide salaried employee of the charitable organization and other persons outside the statutory definition. Ordinary non-telephone vendors are not converted into paid solicitors without the statutory trigger.
- Deadline
- Classify the relationship before any telephone campaign.
- Fee
- No classification filing fee.
- Responsible party
- South Dakota Attorney General, Division of Consumer Protection.
- Frequency
- Per campaign and relationship.
- How to comply
- Review compensation, employment, control, collection access, and campaign activities against Chapter 37-30.
- Official form or portal
- Paid Solicitor Packet definitions and registration forms.
Applies to: A charity or vendor using telephone solicitation for charitable or community purposes.
- The charity itself does not become generally registered merely because its paid solicitor must register.
- Misclassification can lead to unregistered solicitation, bond failure, misdemeanors, and enforcement.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
Register each time no less than 30 days before solicitation and do not begin until the Attorney General approves. The Attorney General has a 45-day review period. Initial registration is valid one year; renew if the campaign lasts longer than one year.
- Deadline
- Registration at least 30 days before solicitation; no activity before approval; renewal for campaigns over one year.
- Fee
- No separate registration fee stated in the current statute or linked packet; do not infer $0 and confirm with Consumer Protection before filing.
- Filing agency
- South Dakota Attorney General, Division of Consumer Protection (SD Division of Consumer Protection)
- Frequency
- Per campaign; annual renewal if continuing.
- How to comply
- Submit the campaign-specific registration and required attachments. Confirm the current fee directly with Consumer Protection and retain the response.
- Official form or portal
- Paid Solicitor Registration.
Applies to: A paid solicitor conducting a covered telephone campaign.
- Register each time no less than 30 days before solicitation.
- Do not begin covered activity until the Attorney General approves; the statutory review period is 45 days.
- Initial registration is valid one year; renew if the campaign lasts longer than one year.
- Approval timing can extend beyond the minimum 30-day lead time because the statutory review period is 45 days. The current linked packet remains `needs_recheck` and does not state a separate registration fee; bond premiums and campaign expenses are separate.
- False statements or failure to register may be a Class 1 misdemeanor; activity can be denied or stopped.
Confirm the current registration or renewal fee with Consumer Protection before filing; do not infer $0.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
Provide a $20,000 bond if the solicitor collects or has physical access to contributions. Provide a $10,000 bond if the solicitor only solicits and does not collect or have physical access.
- Deadline
- Before solicitation and maintained during the covered campaign.
- Fee
- $20,000 or $10,000 bond amount; premium varies.
- Filing agency
- South Dakota Attorney General, Division of Consumer Protection (SD Division of Consumer Protection)
- Frequency
- Per registration/campaign as required.
- How to comply
- File the bond in the form required by the Attorney General.
- Official form or portal
- Paid Solicitor Bond.
Applies to: A registered paid solicitor.
- Provide a $20,000 bond if the solicitor collects or has physical access to contributions.
- Provide a $10,000 bond if the solicitor only solicits and does not collect or have physical access.
- Do not merge the two bond amounts or apply the higher amount where the no-access branch is documented.
- Failure to bond is a Class 2 misdemeanor and prevents lawful operation.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
The campaign filing must identify the campaign, locations, callers, bank accounts, script and literature, and include the written contract and charity certifications. The solicitor must have written permission, signed by two authorized charity officials, before using the charity’s name.
- Deadline
- With registration and before campaign activity.
- Fee
- Included in the registration packet; private contract costs vary.
- Filing agency
- South Dakota Attorney General, Division of Consumer Protection (SD Division of Consumer Protection)
- Frequency
- Per campaign; update if changed.
- How to comply
- Submit all packet attachments and retain signed originals.
- Official form or portal
- Solicitation Notice; Campaign Script/Literature; Contract; Charity Certification; Name-Use Consent.
Applies to: A paid solicitor and the charity for each campaign.
- Donated-ticket commitments and individual caller information have additional campaign-specific requirements.
- Missing or false documents can cause denial, suspension, revocation, misdemeanor liability, and deceptive-practice enforcement.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
Deposit campaign funds in an account in the charity’s name. The charity must have sole or joint control as required by statute; the solicitor may not use an account that removes charity control.
- Deadline
- During the entire campaign and upon receipt of funds.
- Fee
- Bank fees vary; no state filing fee.
- Filing agency
- South Dakota Attorney General, Division of Consumer Protection (SD Division of Consumer Protection)
- Frequency
- Continuous.
- How to comply
- Establish the account and document authorized control before deposits.
- Official form or portal
- Campaign bank-account disclosure.
Applies to: A paid solicitor handling campaign contributions.
- Bond status does not replace the bank-control requirement.
- Violation is a Class 2 misdemeanor and can trigger registration sanctions and recovery actions.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
Keep contributor, caller/employee, income, expense, and donated-ticket records during the campaign and for three years afterward. Report material registration changes within 30 days and campaign literature changes within seven days.
- Deadline
- Records: campaign plus 3 years; material changes: 30 days; literature changes: 7 days.
- Fee
- No state filing fee stated.
- Filing agency
- South Dakota Attorney General, Division of Consumer Protection (SD Division of Consumer Protection)
- Frequency
- Continuous/event-triggered.
- How to comply
- Maintain auditable records and submit change reports to Consumer Protection.
- Official form or portal
- Material Change Report; updated campaign materials.
Applies to: A paid solicitor and campaign.
- Keep campaign records during the campaign and for three years afterward.
- Report material registration changes within 30 days.
- Report campaign literature changes within seven days.
- Other tax and donor-restriction records may require longer retention.
- Record and change-report violations may be Class 2 misdemeanors and support administrative action.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
File a sworn financial report no more than 90 days after campaign completion. For a campaign lasting more than one year, file an additional report on each anniversary. The report states gross revenue and expenditures and is signed by the solicitor and two charity officials.
- Deadline
- Within 90 days after completion; annually on campaign anniversary if longer than one year.
- Fee
- No report fee stated.
- Filing agency
- South Dakota Attorney General, Division of Consumer Protection (SD Division of Consumer Protection)
- Frequency
- At termination and annually if extended.
- How to comply
- Submit the official campaign financial report and terminate the registration/campaign record as directed.
- Official form or portal
- Campaign Financial Report; campaign termination notice if requested.
Applies to: A paid solicitor completing or continuing a campaign.
- File a sworn financial report no more than 90 days after campaign completion.
- This is a paid-solicitor campaign report, not a general charity annual report.
- Failure is a Class 1 misdemeanor and can support denial, suspension, revocation, investigation, or enforcement.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
Income, sales, use, and contractor taxes
There is no general corporate income tax, and that absence is not an exemption from sales and use tax. These entries separate what the organization buys, what it sells, which narrow exemptions exist, and what construction work triggers.
South Dakota does not impose a general corporate income tax. Accordingly, it has no ordinary nonprofit corporate-income-tax exemption application, state Form 990 or 990-T equivalent, general state unrelated-business-income tax, corporate franchise/license tax return, or ordinary income-tax account to close.
- Deadline
- Not applicable for ordinary nonprofit corporate income.
- Fee
- Not applicable.
- Responsible party
- South Dakota Department of Revenue.
- Frequency
- No state general corporate-income filing.
- How to comply
- Continue federal Forms 990 and 990-T as applicable; screen bank franchise and other activity taxes separately.
- Official form or portal
- No ordinary state nonprofit income-tax form.
Applies to: An ordinary nonprofit corporation that is not a financial institution subject to the bank franchise tax.
- South Dakota does not impose a general corporate income tax, so there is no ordinary nonprofit corporate-income-tax return, state Form 990 or 990-T equivalent, or general state unrelated-business-income filing.
- Financial institutions and specific excise or transactional taxes are outside this negative conclusion.
- Confusing federal or specialized tax duties with a state corporate-income filing can create false compliance tasks.
- Minnesota state income tax exemption required in some cases
- Illinois state income tax exemption required in some cases
Last verified: 2026-07-29
Official source: South Dakota Department of Revenue — Taxes
View official source
South Dakota taxes retail sales of tangible products, electronically transferred products, and many services. Physical presence generally requires a tax license. The state rate is 4.2%; municipal sales/use tax may be 1% to 2%, and municipal gross receipts tax can apply to specified lodging, food, alcohol, and admissions.
- Deadline
- Obtain the license before taxable business begins; file returns on the assigned cycle.
- Fee
- No application fee is stated for the tax license; tax due depends on sales and location.
- Filing agency
- South Dakota Department of Revenue (SD DOR)
- Frequency
- Returns as assigned.
- How to comply
- Apply through the Tax License Application and file/pay through the DOR portal.
- Official form or portal
- Tax License Application; sales/use tax return.
Applies to: A nonprofit selling taxable products or services in South Dakota or otherwise required to collect sales tax.
- The South Dakota state sales-tax rate is 4.2%.
- Municipal sales/use tax may be 1% to 2%, and municipal gross receipts tax can apply to specified lodging, food, alcohol, and admissions.
- A nonprofit or §501(c)(3) status does not create a universal purchaser or seller exemption.
- Unlicensed taxable sales can produce assessment, interest, penalties, and collection action.
- Minnesota sales tax when you sell required
- Michigan sales tax when you sell required
Last verified: 2026-07-29
Official sources: South Dakota Department of Revenue and 2 more
View official sources (3)
A remote seller must collect and remit when gross revenue from South Dakota sales exceeds $100,000 in the previous or current calendar year. The former transaction-count threshold no longer applies.
- Deadline
- Register when the threshold is exceeded and begin collection under current DOR rules.
- Fee
- No license fee stated; tax and local rates apply.
- Filing agency
- South Dakota Department of Revenue (SD DOR)
- Frequency
- Threshold tested continuously; returns after registration.
- How to comply
- Apply through South Dakota or the Streamlined Sales Tax system.
- Official form or portal
- Tax License Application; Streamlined Sales Tax registration.
Applies to: A nonprofit seller without physical presence making South Dakota sales.
- A remote seller must collect and remit when gross revenue from South Dakota sales exceeds $100,000 in the previous or current calendar year. Use “more than,” not “at least.”
- The former 200-transaction threshold no longer applies.
- Use “more than,” not “at least.” Marketplace-facilitated sales are handled separately.
- Failure can create back tax, interest, and penalties.
Last verified: 2026-07-29
Official sources: South Dakota Department of Revenue and 1 more
View official sources (2)
Use tax applies when sales tax was not correctly paid. A resale exemption is for inventory or qualifying resale inputs, not ordinary consumption. An approved exempt entity uses the DOR exemption certificate and exemption number only for qualifying purchases.
- Deadline
- At purchase or on the applicable return.
- Fee
- Tax due varies; no certificate filing fee stated.
- Filing agency
- South Dakota Department of Revenue (SD DOR)
- Frequency
- Per transaction and return.
- How to comply
- Give the vendor a properly completed certificate or accrue and report use tax.
- Official form or portal
- Exemption Certificate; resale documentation; sales/use tax return.
Applies to: A nonprofit buying taxable products/services without tax, buying for resale, or claiming a category-specific exemption.
- Federal §501(c)(3) status alone is not a South Dakota exemption number.
- Improper certificates can produce tax, interest, penalties, and exemption review.
Last verified: 2026-07-29
Official sources: South Dakota Department of Revenue and 3 more
View official sources (4)
Nonprofit sellers generally collect and remit sales tax on taxable products and services. A purchaser exemption does not automatically exempt the nonprofit’s sales.
- Deadline
- License before taxable sales; collect at the time of sale and file assigned returns.
- Fee
- Tax varies by state/local rate; no license fee stated.
- Filing agency
- South Dakota Department of Revenue (SD DOR)
- Frequency
- As assigned by DOR.
- How to comply
- Use the DOR licensing and return systems.
- Official form or portal
- Tax License Application; sales/use tax return.
Applies to: A nonprofit making taxable sales outside a specific exemption.
- Qualifying charitable activities, relief-agency fundraising, bingo/lottery receipts, and other exemptions require their own exact conditions.
- Uncollected tax may be assessed against the organization with penalties and interest.
Last verified: 2026-07-29
Official sources: South Dakota Department of Revenue and 3 more
View official sources (4)
South Dakota provides a limited charitable-activity exemption, including the commonly described rule for an activity lasting no more than three consecutive days. Apply the statutory organization, purpose, frequency, and proceeds conditions; ordinary ongoing retail activity remains taxable.
- Deadline
- Confirm qualification before the event; report taxable portions after the event.
- Fee
- No separate exemption filing fee stated; taxable sales require tax.
- Filing agency
- South Dakota Department of Revenue (SD DOR)
- Frequency
- Per event.
- How to comply
- Document dates, items/services, proceeds, and qualifying charitable use; coordinate with the Special Events unit if applicable.
- Official form or portal
- Special Event Return or ordinary sales-tax return as directed.
Applies to: A qualifying charitable organization conducting fundraising sales.
- The commonly described rule covers an activity lasting no more than three consecutive days; the statutory organization, purpose, frequency, and proceeds conditions still apply.
- Separate rules apply to relief agencies, homeless-person fundraising, bingo, lottery, and fairs.
- Overbroad use of the exception can create tax assessment and penalties.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 1 more
View official sources (2)
The organization must devote its resources exclusively to relief of poor, distressed, or underprivileged persons, hold federal §501(c)(3) recognition, maintain an actual physical South Dakota location, and actually provide services. DOR also evaluates public benefit, ability-to-pay practices, revenue sources, private benefit, and dissolution provisions.
- Deadline
- Meet the criteria before applying and continuously while approved.
- Fee
- No application fee stated.
- Filing agency
- South Dakota Department of Revenue (SD DOR)
- Frequency
- Continuous; renewal every five years.
- How to comply
- Submit the Sales Tax Exempt Status Application with governing, IRS, financial, location, and service evidence.
- Official form or portal
- Sales Tax Exempt Status Application for Relief Agencies.
Applies to: A nonprofit seeking the relief-agency sales/use tax exemption.
- The organization must devote its resources exclusively to relief of poor, distressed, or underprivileged persons.
- The organization must hold federal §501(c)(3) recognition, which alone is not sufficient.
- The organization must maintain an actual physical South Dakota location and actually provide services in South Dakota.
- Fundraising-only or pass-through organizations do not qualify merely because they transfer money to charities.
- An ineligible organization remains taxable and misuse can trigger assessment or revocation.
- Minnesota sales tax when you buy required in some cases
- South Carolina sales tax when you buy required
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
Apply to DOR, obtain an exemption number, and use the exemption certificate for qualifying purchases paid with agency funds. Renew by filing a new application and documentation every five years and report changes affecting qualification.
- Deadline
- Approval before exempt purchases; renewal every five years.
- Fee
- No application or renewal fee stated.
- Filing agency
- South Dakota Department of Revenue (SD DOR)
- Frequency
- Initial and every five years; event changes.
- How to comply
- File the online Sales Tax Exempt Status Application and provide the exemption certificate to vendors.
- Official form or portal
- Sales Tax Exempt Status Application; Exemption Certificate.
Applies to: A qualifying relief agency.
- Renew by filing a new application and documentation every five years.
- Approved relief agencies still collect tax on taxable sales unless a separate sales exemption applies.
- Expired or misused exemption status causes tax, interest, penalties, and possible revocation.
Last verified: 2026-07-29
Official sources: South Dakota Department of Revenue and 3 more
View official sources (4)
South Dakota recognizes specific exempt-entity categories with category-specific approval and purchase rules. Do not generalize one category’s treatment to all nonprofits or churches.
- Deadline
- Obtain any required approval before exempt purchases.
- Fee
- No universal fee stated.
- Filing agency
- South Dakota Department of Revenue (SD DOR)
- Frequency
- Initial and as required.
- How to comply
- Use the category-specific DOR application and exemption certificate.
- Official form or portal
- Sales Tax Exempt Status Application; Exemption Certificate.
Applies to: A nonprofit hospital, qualifying religious or private school, volunteer fire or ambulance department, public school, governmental body, or tribal entity.
- This fact identifies tax categories only and does not expand into the underlying Tier 3 regulation of hospitals or schools.
- Improper use can create assessment and status review.
Last verified: 2026-07-29
Official sources: South Dakota Department of Revenue and 1 more
View official sources (2)
Realty improvements remain subject to contractor’s excise tax, and contractors owe sales or use tax on materials under the DOR rules. The exempt entity may not issue its purchaser exemption certificate to the contractor for construction services or realty improvements.
- Deadline
- Before contracting and throughout the project.
- Fee
- Contractor’s excise tax is 2% of gross receipts; material tax also applies under the guide.
- Filing agency
- South Dakota Department of Revenue (SD DOR)
- Frequency
- Per project and contractor return.
- How to comply
- Use licensed contractors, correct contract pricing, and contractor tax returns/exemption certificates between prime and subcontractor where allowed.
- Official form or portal
- Contractor’s Tax License; Prime Contractor’s Exemption Certificate where applicable.
Applies to: An exempt nonprofit improving real property and its contractors.
- Contractor’s excise tax is 2% of gross receipts, and contractors owe sales or use tax on materials under the Department of Revenue rules.
- The exempt entity may not issue its purchaser exemption certificate to the contractor for construction services or realty improvements.
- Special utility rules and self-performed work may differ.
- Improper exemption treatment can create tax assessment against contractor and contract disputes with the nonprofit.
Last verified: 2026-07-29
Official sources: South Dakota Department of Revenue and 1 more
View official sources (2)
Coordinate event registration with DOR, collect state and applicable municipal tax, and file the special-event return by the required post-event deadline. Event organizers may have vendor-list duties.
- Deadline
- Generally by the twentieth day of the month following the event or as stated in the event packet.
- Fee
- Tax due varies; no separate universal event-registration fee stated.
- Filing agency
- South Dakota Department of Revenue (SD DOR)
- Frequency
- Per event.
- How to comply
- Use the DOR Special Events process and temporary return.
- Official form or portal
- Special Event Tax Return.
Applies to: A nonprofit or vendor selling taxable items at a temporary or special event.
- The special-event return is generally due by the twentieth day of the month following the event or as stated in the event packet.
- A qualifying fundraising exception must be documented; it is not presumed from nonprofit status.
- Failure can lead to assessment, penalties, interest, and event enforcement.
Last verified: 2026-07-29
Official sources: South Dakota Department of Revenue and 1 more
View official sources (2)
Online sales are not categorically exempt. Determine physical presence, the more-than-$100,000 remote threshold, and whether a marketplace provider is collecting and remitting. Retain marketplace statements and report direct sales separately.
- Deadline
- At threshold crossing and for each return period.
- Fee
- Tax varies; no license fee stated.
- Filing agency
- South Dakota Department of Revenue (SD DOR)
- Frequency
- Continuous/returns.
- How to comply
- Register if required, configure collection, reconcile marketplace reports, and file returns.
- Official form or portal
- Tax License Application; sales/use tax return.
Applies to: A nonprofit selling online or through a marketplace.
- Do not count the repealed 200-transaction threshold as current law.
- Unreported direct or facilitated sales can create assessment and penalties.
Last verified: 2026-07-29
Official sources: South Dakota Department of Revenue and 1 more
View official sources (2)
File final returns, pay tax, and cancel the sales/use tax license within 15 days after closure, sale, or ownership change. Update other account data through DOR when the business continues.
- Deadline
- Within 15 days after closure, sale, or ownership change.
- Fee
- Tax, interest, and penalties may remain; no cancellation fee stated.
- Filing agency
- South Dakota Department of Revenue (SD DOR)
- Frequency
- One-time/event-triggered.
- How to comply
- Use the online account-change/cancellation process or mark the final paper return as out of business.
- Official form or portal
- DOR account cancellation; final return.
Applies to: A licensed nonprofit that closes, sells the operation, or changes ownership.
- File final returns, pay tax, and cancel the sales/use tax license within 15 days after closure, sale, or ownership change.
- Corporate dissolution and DBA cancellation do not substitute for DOR closure.
- An open account continues to generate filing obligations and notices.
Last verified: 2026-07-29
Official source: South Dakota Department of Revenue — Closing a Business / Canceling a Tax License
View official source
Property-tax exemption
Applies when the organization owns real property in South Dakota. Exemption is county-administered, annual, and never automatic from an IRS determination letter.
The organization must own the property and use it for charitable purposes, operate for relief of poor, distressed, or underprivileged persons or otherwise within the statute, serve without disqualifying ability-to-pay restrictions, lessen governmental burdens, hold recognized federal exemption, and keep property unavailable for private interests.
- Deadline
- Meet the tests for the tax year and apply before November 1.
- Fee
- No statewide application fee stated.
- Filing agency
- Applicable county Director of Equalization
- Responsible party
- County Director of Equalization and Board of County Commissioners; South Dakota Department of Revenue oversight.
- Frequency
- Annual application.
- How to comply
- Submit the state property-tax exempt status application to the county where the property is located.
- Official form or portal
- Property Tax Exempt Status Application.
Applies to: A public charity owning South Dakota property and seeking exemption under §10-4-9.1.
- The organization must own the property and use it for charitable purposes; recognized federal exemption is required but is not sufficient by itself.
- The annual county application is due before November 1 of the tax year.
- IRS recognition alone does not create the exemption; ownership and actual use are decisive.
- Without county approval the property remains taxable.
- Minnesota property tax exemption required in some cases
- Texas property tax exemption application required
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
Religious property, benevolent-organization property, educational property, and specified health-care property have distinct statutory elements. Select the correct category and do not apply one branch’s ownership or use test to another.
- Deadline
- Meet the category and apply before November 1.
- Fee
- No statewide fee stated.
- Filing agency
- Applicable county Director of Equalization
- Responsible party
- County Director of Equalization and Board of County Commissioners.
- Frequency
- Annual application.
- How to comply
- Select the correct category on the county application and attach IRS and use evidence.
- Official form or portal
- Property Tax Exempt Status Application.
Applies to: A nonprofit claiming a category other than the ordinary public-charity branch.
- Health-care identification here does not expand into facility licensure or other Tier 3 rules.
- Wrong classification can cause denial or partial taxation.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 1 more
View official sources (2)
Make annual application to the County Director of Equalization in the county where the property is located before November 1 of the tax year. The Board of County Commissioners determines the exemption; DOR supplies statewide law and forms but is not the ordinary initial approving body.
- Deadline
- Before November 1 of the tax year.
- Fee
- No statewide fee stated; confirm county practice.
- Filing agency
- Applicable county Director of Equalization
- Responsible party
- County Director of Equalization; Board of County Commissioners; South Dakota Department of Revenue.
- Frequency
- Annual.
- How to comply
- Submit the application and supporting documents to the county assessor/Director of Equalization.
- Official form or portal
- Property Tax Exempt Status Application.
Applies to: An organization seeking religious, charitable, benevolent, educational, or other covered exempt status.
- Make annual application to the County Director of Equalization in the county where the property is located before November 1 of the tax year.
- The Board of County Commissioners determines the exemption; the Department of Revenue supplies statewide law and forms but is not the ordinary initial approving body.
- Use one county only for the actual property; do not file centrally with DOR as a substitute.
- Late or missing application leaves the property taxable for the affected year unless another statutory remedy applies.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 3 more
View official sources (4)
The nonqualifying portion is taxable. Value the taxable portion by multiplying total appraised value by the percentage of the entire property used for nonqualifying purposes and then by the percentage of time it is used for nonqualifying purposes.
- Deadline
- Calculate and disclose for each annual application.
- Fee
- Tax depends on the formula; no application fee stated.
- Filing agency
- Applicable county Director of Equalization
- Responsible party
- County Director of Equalization and Board of County Commissioners.
- Frequency
- Annual and when use changes.
- How to comply
- Provide floor-area/use and time records to the county.
- Official form or portal
- Property Tax Exempt Status Application and supporting use schedule.
Applies to: Exempt-organization property used partly for qualifying purposes and partly for other purposes.
- Agricultural land is governed separately and is not included in this formula.
- Treating mixed use as fully exempt can cause reassessment, tax, and interest.
Last verified: 2026-07-29
View official source
Property used or owned primarily for revenue rather than the organization’s exempt object is taxable. Leased or income-producing property must satisfy the exact category statute; rent alone does not preserve exemption.
- Deadline
- Review before acquisition, lease, or use change and disclose annually.
- Fee
- Property tax varies.
- Filing agency
- Applicable county Director of Equalization
- Responsible party
- County Director of Equalization and Board of County Commissioners.
- Frequency
- Annual/event-triggered.
- How to comply
- Submit lease, use, revenue, and mission evidence with the county application.
- Official form or portal
- Property Tax Exempt Status Application and supporting leases.
Applies to: A nonprofit owning hotel, residence, retail, leased, or other income-producing property.
- Incidental income and category-specific religious provisions require factual analysis.
- Improper classification can cause full or partial taxation.
Last verified: 2026-07-29
View official source
The exemption for agricultural land is limited to no more than 80 acres under the applicable statute. Land beyond the limit or not used within the exempt purpose is taxable.
- Deadline
- Disclose acreage and use on each annual application.
- Fee
- Property tax varies.
- Filing agency
- Applicable county Director of Equalization
- Responsible party
- County Director of Equalization and Board of County Commissioners.
- Frequency
- Annual.
- How to comply
- Provide parcel, acreage, and use evidence.
- Official form or portal
- Property Tax Exempt Status Application.
Applies to: A charitable, benevolent, or religious organization owning agricultural land.
- The exemption for agricultural land is limited to no more than 80 acres under the applicable statute.
- Other agricultural classifications and valuation rules are separate.
- Excess or nonqualifying acreage is taxable.
Last verified: 2026-07-29
View official source
Notify the county and update the annual application when ownership or use changes. A transfer into exempt ownership requires a new application; a transfer out or disqualifying use ends or reduces exemption. Follow county equalization and statutory appeal procedures for a denial or valuation dispute.
- Deadline
- Promptly on change; annual application before November 1; appeal within the deadline stated in the county notice.
- Fee
- No statewide application fee stated; appeal costs vary.
- Filing agency
- Applicable county Director of Equalization
- Responsible party
- County Director of Equalization; local boards; courts as provided by law.
- Frequency
- Event-triggered and annual.
- How to comply
- File updated application, change notice, or appeal with the responsible county body.
- Official form or portal
- Property Tax Exempt Status Application; county appeal form.
Applies to: An exempt-property owner whose use, lease, ownership, or qualification changes or whose application/assessment is denied.
- Exact appeal dates depend on the type of county decision and notice; read the current notice.
- Failure to disclose can produce back tax, interest, or loss of exemption; missed appeal deadlines can waive review.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
Reemployment Assistance and employer lifecycle
Applies when the organization hires employees. Reemployment Assistance has its own nonprofit-specific coverage test, its own choice between contribution and reimbursement financing, and its own account that corporate dissolution does not close.
Register with the Department of Labor and Regulation for a Reemployment Assistance liability determination. A nonprofit should use Form 1NP or the online registration workflow rather than assuming federal tax-exempt status eliminates state employer registration.
- Deadline
- Register promptly when employment begins or the nonprofit-specific coverage test is met; report an ownership change within 30 days.
- Fee
- No registration fee stated.
- Filing agency
- South Dakota Department of Labor and Regulation, Reemployment Assistance Division (DLR Reemployment Assistance)
- Frequency
- Initial and event-triggered.
- How to comply
- Register online or submit Form 1NP by mail or fax.
- Official form or portal
- Form 1NP — Nonprofit Employer Registration; online RA employer registration.
Applies to: A South Dakota nonprofit that becomes an employer and may have covered employment.
- Report an ownership change within 30 days.
- The nonprofit-specific coverage test differs from ordinary commercial-employer thresholds; the agency determines liability.
- Failure to register can lead to retroactive liability, assessments, penalties, and interest.
- Minnesota unemployment insurance required
- Tennessee unemployment insurance required
Last verified: 2026-07-29
Official sources: South Dakota Department of Labor and Regulation and 2 more
View official sources (3)
A qualifying nonprofit has covered employment when it employs four or more individuals for some portion of a day in each of twenty different weeks in the current or preceding calendar year. The weeks need not be consecutive, and the same individuals need not be employed in every week or at the same time.
- Deadline
- Coverage begins when the statutory test is met in the current or preceding calendar year.
- Fee
- Contributions or reimbursements depend on the financing method.
- Filing agency
- South Dakota Department of Labor and Regulation, Reemployment Assistance Division (DLR Reemployment Assistance)
- Frequency
- Continuous threshold monitoring.
- How to comply
- Track weekly headcount and register when the test is met.
- Official form or portal
- Form 1NP; RA employer account.
Applies to: A §501(c)(3) organization employing individuals in South Dakota.
- A qualifying nonprofit has covered employment when it employs four or more individuals for some portion of a day in each of twenty different weeks in the current or preceding calendar year.
- The weeks need not be consecutive, and the same individuals need not be employed in every week or at the same time.
- Other statutory coverage provisions, voluntary coverage, successor rules, and excluded service may change the result.
- Misapplying a one-employee or wage threshold can cause unreported liability and assessments.
Last verified: 2026-07-29
Official sources: South Dakota Department of Labor and Regulation and 1 more
View official sources (2)
Review statutory exclusions for ministers, members of religious orders, certain work for churches or church-controlled organizations, students in covered educational relationships, work-study or student programs, and other enumerated service. Do not exclude an ordinary nonprofit employee merely because the employer is tax-exempt.
- Deadline
- Before excluding wages or workers from quarterly reports.
- Fee
- No filing fee; contribution consequences depend on classification.
- Filing agency
- South Dakota Department of Labor and Regulation, Reemployment Assistance Division (DLR Reemployment Assistance)
- Frequency
- Continuous.
- How to comply
- Document the statutory exclusion and obtain a DLR determination when uncertain.
- Official form or portal
- Form 1NP; quarterly wage report; agency determination correspondence.
Applies to: A nonprofit evaluating whether particular workers or services count for Reemployment Assistance.
- The exclusions are service-specific and do not create a blanket church, student, volunteer, or nonprofit exemption.
- Incorrect exclusion can cause back contributions or reimbursement liability, penalties, and interest.
Last verified: 2026-07-29
Official sources: South Dakota Department of Labor and Regulation and 1 more
View official sources (2)
File quarterly wage reports, including zero reports while the account is active, and pay contributions at the assigned rate. Quarterly due dates are April 30, July 31, October 31, and January 31.
- Deadline
- April 30, July 31, October 31, and January 31.
- Fee
- No filing fee; contributions vary. Late report or payment penalties are $25 per month up to $300, plus interest of 1.5% per month where applicable.
- Filing agency
- South Dakota Department of Labor and Regulation, Reemployment Assistance Division (DLR Reemployment Assistance)
- Frequency
- Quarterly.
- How to comply
- File and pay through the DLR employer portal or another approved method.
- Official form or portal
- Quarterly wage report and payment portal.
Applies to: A contributing South Dakota nonprofit employer with a Reemployment Assistance account.
- A reimbursing nonprofit still files quarterly wage reports but pays benefit reimbursements under a different process.
- Delinquency can generate penalties, interest, collection action, and account-status problems.
Last verified: 2026-07-29
Official sources: South Dakota Department of Labor and Regulation and 2 more
View official sources (3)
A nonprofit may elect to reimburse the state for benefits paid instead of paying regular contributions. Under SDCL §61-5A-7, a nonprofit that becomes newly subject to the Reemployment Assistance title after January 1, 1972 may elect reimbursement for not less than two calendar years beginning on the date its subjectivity begins by filing written notice with the Department not later than thirty days immediately following the date of the Department's determination of that subjectivity. An existing nonprofit or political subdivision that has been paying contributions may change to reimbursement by filing written notice not later than thirty days before the beginning of a taxable year; that election is not terminable for that taxable year and the next year.
- Deadline
- Newly covered nonprofit: file the written election not later than thirty days immediately following the date of the Department's determination that the organization is subject to the title; reimbursement treatment begins with the date subjectivity begins and continues for not less than two calendar years. Existing contributing employer: file written notice not later than thirty days before the beginning of the taxable year; the election is not terminable for that year and the next year.
- Fee
- No election fee stated; reimbursing liability equals charged benefits as provided by law.
- Filing agency
- South Dakota Department of Labor and Regulation, Reemployment Assistance Division (DLR Reemployment Assistance)
- Frequency
- Initial election and later event-triggered change or termination under the statutory rules.
- How to comply
- Submit a written reimbursement election as directed by the South Dakota Department of Labor and Regulation. SDCL §61-5A-7 supplies the controlling timing; confirm the current submission channel or prescribed written format before filing.
- Official form or portal
- Written reimbursement election submitted as directed by the South Dakota Department of Labor and Regulation; no separate current public form was located during this review.
Applies to: A qualifying nonprofit choosing to reimburse benefits instead of paying ordinary contributions.
- A newly covered nonprofit files its written reimbursement election not later than thirty days immediately following the date of the Department’s determination of subjectivity.
- Reimbursement treatment begins with the date subjectivity begins and continues for not less than two calendar years.
- An existing contributing employer files written notice not later than thirty days before the beginning of a taxable year, and that election is not terminable for that taxable year and the next year.
- Under SDCL §61-5A-10, the Department may for good cause extend a statutory election or termination period or permit a retroactive election; do not assume an extension or retroactive election is automatic.
- A late or ineffective election leaves the employer in the contribution system for the applicable period.
SDCL §61-5A-7 supplies the controlling election timing. Confirm the current DLR submission channel or prescribed written format before filing.
Last verified: 2026-07-29
Official sources: South Dakota Department of Labor and Regulation and 1 more
View official sources (2)
Reimburse regular benefits charged to the account and the statutory one-half share of extended benefits, continue quarterly wage reporting, and pay reimbursement bills within the stated billing period. DLR may require a surety bond or other security and may approve group accounts for qualifying employers.
- Deadline
- Pay a reimbursement bill within 30 days after mailing or service of the bill; meet security renewal or adjustment dates stated by DLR.
- Fee
- Benefits charged, one-half of extended benefits, and any bond premium or security amount vary.
- Filing agency
- South Dakota Department of Labor and Regulation, Reemployment Assistance Division (DLR Reemployment Assistance)
- Frequency
- Quarterly, bill-triggered, and annual or notice-triggered for security.
- How to comply
- Use the employer portal and DLR billing/security procedures.
- Official form or portal
- Quarterly wage report; reimbursement bill; surety-bond or security document; group-account request.
Applies to: A nonprofit that has elected reimbursement financing.
- Pay a reimbursement bill within 30 days after mailing or service of the bill.
- A reimbursing nonprofit continues quarterly wage reporting.
- The statutory security amount and adjustment depend on potential liability; group accounts require agency approval.
- Late payment can cause interest, collection action, termination of reimbursing status, or security enforcement.
Last verified: 2026-07-29
Official sources: South Dakota Department of Labor and Regulation and 1 more
View official sources (2)
Report each newly hired employee and a rehired employee returning after at least thirty consecutive days without pay within twenty days after hire or rehire.
- Deadline
- Within 20 days after hire or qualifying rehire.
- Fee
- No filing fee. Civil penalty may be $25 per failure and up to $500 for conspiracy to avoid reporting.
- Filing agency
- South Dakota Department of Labor and Regulation, New Hire Reporting Program (SD New Hire Reporting)
- Frequency
- Event-triggered.
- How to comply
- Report online or by an approved electronic, fax, or mail method.
- Official form or portal
- South Dakota New Hire Reporting portal and reporting form.
Applies to: Every South Dakota employer, including nonprofit employers.
- Report each newly hired employee within twenty days after hire.
- A rehired employee returning after at least thirty consecutive days without pay is a qualifying rehire.
- Independent contractors are not reported as employees unless the relationship is employment under applicable law.
- Late or missing reports can generate statutory penalties and impede support enforcement.
Last verified: 2026-07-29
Official sources: South Dakota Department of Labor and Regulation and 1 more
View official sources (2)
Respond to a DLR separation-information request, including Form 238 when issued, within fifteen days. Display or provide current federal and state notices that apply to the workforce and financing arrangement.
- Deadline
- Form 238 response within 15 days after the request; workplace notices continuously while applicable.
- Fee
- No filing fee; poster copies are generally free.
- Filing agency
- South Dakota Department of Labor and Regulation (SD DLR)
- Responsible party
- South Dakota Department of Labor and Regulation and applicable federal agencies.
- Frequency
- Event-triggered and continuous.
- How to comply
- Return the separation form through the method stated by DLR and display current notices.
- Official form or portal
- Form 238 — Notice of Separation; applicable workplace posters.
Applies to: A nonprofit employer separating an employee or maintaining a South Dakota workplace.
- Respond to a separation-information request, including Form 238 when issued, within fifteen days.
- Only notices applicable to the nonprofit’s workforce, coverage, and activities are required.
- Failure to respond can affect benefit determinations and employer appeal rights; missing notices may trigger enforcement under the applicable law.
Last verified: 2026-07-29
Official sources: South Dakota Department of Labor and Regulation and 1 more
View official sources (2)
Update the Reemployment Assistance account when material employer information changes and separately notify DLR when covered employment ends. File all final quarterly reports and pay contributions or reimbursements; corporate dissolution does not close the employer account.
- Deadline
- Ownership change within 30 days; other changes and closure promptly; final reports on the ordinary quarterly schedule unless DLR directs otherwise.
- Fee
- No closure fee; outstanding liabilities remain due.
- Filing agency
- South Dakota Department of Labor and Regulation, Reemployment Assistance Division (DLR Reemployment Assistance)
- Frequency
- Event-triggered.
- How to comply
- Use the employer portal or current change/closure form and file final reports.
- Official form or portal
- Employer change or closure form; quarterly wage report.
Applies to: A nonprofit changing name, address, ownership, legal form, payroll status, or ceasing employment.
- Report an ownership change within 30 days.
- Closing the RA account does not close the corporation, tax license, DBA, gaming, alcohol, lobbying, campaign-finance, or local accounts.
- An unclosed account can continue to generate report notices, penalties, and estimated liability.
Last verified: 2026-07-29
Official sources: South Dakota Department of Labor and Regulation and 3 more
View official sources (4)
Workers’ compensation
Applies when the organization has workers. South Dakota generally does not require the insurance, which is a different statement from saying an uninsured employer has no exposure.
South Dakota states that no law generally requires an employer to carry workers’ compensation insurance. Coverage is strongly recommended and may be required by contract, funding terms, or an approved self-insurance arrangement. An uninsured employer may be sued in civil court by an injured worker; absence of a coverage mandate does not eliminate workplace-injury liability.
- Deadline
- Decide before employing workers or entering a contract that requires coverage.
- Fee
- No state filing fee for the decision; insurance premiums vary.
- Filing agency
- South Dakota Department of Labor and Regulation, Division of Labor and Management (DLR Division of Labor and Management)
- Frequency
- Continuous risk decision.
- How to comply
- Purchase a policy from an authorized carrier or obtain self-insurance approval if eligible.
- Official form or portal
- Workers’ compensation policy; self-insurance application.
Applies to: A private South Dakota nonprofit employer.
- Do not invent an employee-count threshold. Federal, tribal, contractual, or specialized program rules may differ. Current official sources do not support publishing a categorical modern list of common-law defenses lost by every uninsured employer.
- An uninsured employer may be sued in civil court by an injured worker and can face direct liability for damages, statutory remedies, attorney fees, and litigation costs.
The technical list of defenses, if any, categorically unavailable to an uninsured employer requires human legal review. Current official sources do not support publishing a categorical modern list of common-law defenses lost by every uninsured employer.
- Minnesota workers compensation required
- Colorado workers compensation required
Last verified: 2026-07-29
Official sources: South Dakota Department of Labor and Regulation and 1 more
View official sources (2)
When coverage exists, give injury notice and submit the employer’s first report to the insurer under the current Form 101 workflow; the carrier reports to DLR as required. A large nonprofit seeking self-insurance must obtain and renew agency approval, maintain security, and meet reporting duties. Cancel or replace coverage through the insurer or self-insurance process rather than assuming corporate closure ends it.
- Deadline
- Employee notice generally within three business days; employer report to carrier within seven days after knowledge, excluding Sundays and legal holidays; self-insurance and cancellation dates are policy- or approval-based.
- Fee
- Form filing has no stated fee; insurance and self-insurance costs vary. Current self-insurance application fee is stated by the agency materials when applicable.
- Filing agency
- South Dakota Department of Labor and Regulation, Division of Labor and Management (DLR Division of Labor and Management)
- Responsible party
- South Dakota Department of Labor and Regulation, Division of Labor and Management; insurance carrier.
- Frequency
- Event-triggered; annual for self-insurance renewal.
- How to comply
- Submit Form 101 to the carrier and use DLR self-insurance or carrier cancellation procedures.
- Official form or portal
- Form 101 — Employer’s First Report of Injury; self-insurance application and renewal.
Applies to: A nonprofit carrying workers’ compensation insurance or approved to self-insure.
- Employee injury notice is generally due within three business days.
- The employer report to the carrier is due within seven days after knowledge, excluding Sundays and legal holidays.
- The employer-to-carrier workflow applies only when insurance or approved self-insurance exists; incident-retention duties continue as required.
- Late reporting can delay benefits and create penalties; lapse or unapproved self-insurance leaves direct exposure.
Last verified: 2026-07-29
Official sources: South Dakota Department of Labor and Regulation and 2 more
View official sources (3)
Raffles, bingo, and mechanical pull-tabs
Applies when the organization runs charitable gaming. Three separate systems with separate notices, limits, and records. HB 1201 changed eligibility and pull-tab rules effective July 1, 2026, and some older agency materials have not caught up.
The current eligible list includes congressionally chartered veterans organizations, religious, charitable, educational, fraternal, local civic, service, and booster clubs, political parties, volunteer fire departments, local industrial development corporations, and qualifying political committees. Booster clubs were added by 2026 HB 1201 effective July 1, 2026.
- Deadline
- Establish eligibility before notice, ticket sales, bingo, or pull-tab operation.
- Fee
- No general eligibility fee; activity-specific licenses or notices may apply.
- Responsible party
- Local governing body; South Dakota Secretary of State for statewide raffles; South Dakota Department of Revenue where pull-tab licensing applies.
- Frequency
- Per gaming activity.
- How to comply
- Retain organizing documents and evidence of statutory category.
- Official form or portal
- Local notice; statewide raffle request; pull-tab licensing materials.
Applies to: An organization proposing a raffle, lottery, bingo game, or mechanical pull-tab activity.
- State lottery, Deadwood gaming, and ordinary casino gambling are separate systems.
- An ineligible lottery or game can constitute unlawful gambling and trigger criminal or civil enforcement.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
Give written notice at least thirty days before conducting bingo or beginning raffle ticket sales to the municipality or county governing body or designated official. For a raffle with ticket sales statewide, also submit notice to the Secretary of State and notify the governing body where the drawing will occur. These are gaming notices, not general charity registration.
- Deadline
- At least 30 days before bingo or the first raffle chance sale; statewide notice before statewide ticket sales.
- Fee
- No statewide Secretary of State notice fee stated; local fees, if any, must be checked.
- Filing agency
- Applicable South Dakota municipal or county governing body
- Responsible party
- Applicable city or county; South Dakota Secretary of State for statewide raffle sales.
- Frequency
- Per game or raffle as required.
- How to comply
- Submit written local notice and the statewide raffle request through the current SOS process.
- Official form or portal
- Local raffle/bingo notice; Statewide Raffle Request Form.
Applies to: An eligible organization conducting bingo or selling raffle chances in South Dakota.
- Written local notice is due at least thirty days before conducting bingo or beginning raffle ticket sales.
- A raffle with statewide ticket sales also requires notice to the Secretary of State before statewide sales, plus notice to the governing body where the drawing will occur.
- Use “notice,” not “approval,” unless the local ordinance or response expressly requires approval.
- The local body may object, and proceeding without notice can make the activity unlawful.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
Do not conduct a raffle whose proceeds directly benefit an individual. Do not use a professional operator. Compensation for persons assisting with bingo or lottery activity may not exceed the state minimum wage or $60 per session, whichever is greater, subject to statutory fair and civic-celebration exceptions. State the actual value of each raffle prize as required.
- Deadline
- Throughout planning, ticket sales, drawing, and distribution.
- Fee
- No state operating fee stated; prize and administrative costs vary.
- Responsible party
- Local governing body and law-enforcement authorities.
- Frequency
- Per raffle.
- How to comply
- Adopt written controls, disclose prizes, and retain payment and proceeds records.
- Official form or portal
- Raffle tickets, prize disclosures, compensation records, and proceeds ledger.
Applies to: An eligible organization conducting a raffle or lottery.
- Compensation for persons assisting with bingo or lottery activity may not exceed the state minimum wage or $60 per session, whichever is greater, subject to statutory fair and civic-celebration exceptions.
- Limited fair and civic-celebration rules must be read separately; seller prizes and donated prizes remain subject to the statute.
- Violations can result in criminal penalties, injunctions, or deceptive-trade-practice enforcement.
Last verified: 2026-07-29
View official source
Bingo is a distinct gaming activity. The prize for a single bingo play may not exceed $2,000. Follow the bingo-specific notice, equipment, compensation, lease, supplier, recordkeeping, and proceeds provisions instead of importing raffle rules.
- Deadline
- Before and throughout each bingo event.
- Fee
- No general statewide bingo-notice fee stated; equipment and local costs vary.
- Filing agency
- Applicable South Dakota municipal or county governing body
- Responsible party
- Applicable local governing body and law-enforcement authorities.
- Frequency
- Per event or session.
- How to comply
- Give local notice and maintain game, prize, equipment, and proceeds records.
- Official form or portal
- Local bingo notice and internal game records.
Applies to: An eligible organization conducting bingo.
- The prize for a single bingo play may not exceed $2,000.
- Written local notice is due at least thirty days before conducting bingo.
- Fairs and civic celebrations may have limited exceptions; mechanical pull-tabs are separately regulated.
- Noncompliant bingo can be unlawful gambling and expose the organization and operators to penalties.
Last verified: 2026-07-29
View official source
Current official materials support statewide raffle notice and do not identify a general age or payment-method restriction, but they do not clearly resolve every online purchase, electronic-ticket delivery, credit/debit card, mobile-payment, QR-code, or purchaser-location scenario. Confirm the proposed workflow with the Secretary of State and local authority before launch.
- Deadline
- Before enabling any remote transaction.
- Fee
- No confirmation fee stated; payment-platform costs vary.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Responsible party
- South Dakota Secretary of State and applicable local governing body.
- Frequency
- Per platform or campaign.
- How to comply
- Submit the campaign details to the responsible agencies and retain written confirmation.
- Official form or portal
- Statewide raffle request and agency correspondence.
Applies to: An organization proposing online raffle advertising, sales, payments, electronic delivery, card or mobile payments, or QR-code transactions.
- Online advertising alone is not the same as an online ticket purchase or electronic delivery.
- An unsupported remote-sale method could make ticket sales unlawful or create refund and consumer-protection exposure.
Verification in progress: Current official materials support statewide raffle notice and do not identify a general age or payment-method restriction, but they do not clearly resolve every online purchase, electronic-ticket delivery, credit/debit card, mobile-payment, QR-code, or purchaser-location scenario. Confirm the proposed workflow with the Secretary of State and local authority before launch. Unresolved: Written SOS and local confirmation is needed before implementing online raffle transactions. Needed to resolve: Current written South Dakota Secretary of State guidance and confirmation from the applicable local governing authority addressing the proposed online purchase, payment, ticket-delivery, and purchaser-location workflow.
Last verified: 2026-07-29
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: South Dakota Legislature and 2 more
View official sources (3)
Under 2026 HB 1201, an eligible organization may place mechanical pull-tab devices at no more than two separately licensed establishments not owned or operated by the organization, with no more than one device at each establishment, and must retain all proceeds. Manufacturers and distributors are subject to separate licensing and operational rules.
- Deadline
- Comply before acquiring, placing, or operating a device; HB 1201 became effective July 1, 2026.
- Fee
- License fees vary by manufacturer, distributor, device, or establishment classification.
- Filing agency
- South Dakota Department of Revenue (SD DOR)
- Responsible party
- South Dakota Department of Revenue and applicable licensing authorities.
- Frequency
- Per license and device placement.
- How to comply
- Use current DOR licensing materials and retain contracts, placement, and proceeds records.
- Official form or portal
- Pull-tab manufacturer/distributor and operational licensing materials.
Applies to: An eligible organization using mechanical pull-tab devices after July 1, 2026.
- An eligible organization may place mechanical pull-tab devices at no more than two separately licensed establishments not owned or operated by the organization.
- No more than one device may be placed at each such establishment.
- The organization must retain all proceeds.
- This rule does not authorize ordinary slot machines, state lottery devices, Deadwood gaming, or casino gambling.
- Unlicensed devices or prohibited revenue sharing can lead to seizure, penalties, and gaming enforcement.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
Hold the drawing within eighteen months after the first ticket sale. If the drawing cannot be held, notify purchasers within thirty days, provide refund rights, allow purchasers 180 days to respond, and remit unclaimed refunds under the unclaimed-property process. Misrepresentation may be a deceptive trade practice.
- Deadline
- Drawing within 18 months after first sale; purchaser notice within 30 days after inability to draw; purchaser response period 180 days.
- Fee
- No state filing fee stated; refund and remittance amounts vary.
- Responsible party
- Applicable local authority; South Dakota Attorney General; South Dakota State Treasurer for unclaimed property.
- Frequency
- Per raffle.
- How to comply
- Maintain purchaser records, send notice, issue refunds, and remit unclaimed funds.
- Official form or portal
- Purchaser notice, refund ledger, and unclaimed-property remittance.
Applies to: An organization conducting a raffle or lottery.
- Hold the drawing within eighteen months after the first ticket sale.
- If the drawing cannot be held, notify purchasers within thirty days.
- Allow purchasers 180 days to respond before remitting unclaimed refunds under the unclaimed-property process.
- The refund process applies when the drawing cannot be held, not as a substitute for ordinary prize fulfillment.
- Failure can trigger refund liability, deceptive-trade-practice remedies, and gaming penalties.
Last verified: 2026-07-29
View official source
Retain the records required for the specific game, complete prize, proceeds, tax, refund, and licensing obligations, and cancel or close any pull-tab or local gaming authorization. Corporate dissolution does not terminate an unfinished raffle, refund duty, device license, or local notice matter.
- Deadline
- At campaign or license termination and through the applicable record-retention period.
- Fee
- No universal closure fee; outstanding taxes, refunds, and license charges remain due.
- Responsible party
- Applicable local authority; South Dakota Secretary of State; South Dakota Department of Revenue; Attorney General.
- Frequency
- Per game, campaign, or license.
- How to comply
- Use the responsible agency’s closure or cancellation procedure and preserve records.
- Official form or portal
- Gaming records, tax return, license cancellation, and refund/unclaimed-property filings.
Applies to: An organization ending a raffle, bingo, or pull-tab activity.
- Raffle, bingo, and pull-tab closure procedures are separate and should not be merged.
- Unresolved gaming obligations can survive corporate dissolution and lead to enforcement.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 3 more
View official sources (4)
Temporary nonprofit alcohol events
Applies when alcohol is served or sold at an event. The licence is authorized by state law but issued and priced by the city or county, and gaming authorization never carries alcohol permission with it.
Apply to the city or county governing body for the special license type that matches the event: malt beverage, wine, or all alcoholic beverages for on-premises consumption, or the authorized donated-alcohol event category. Local approval and transmission to the state process remain separate from nonprofit formation and gaming notice.
- Deadline
- Before purchasing, possessing for sale, serving, or selling alcohol at the event; use the local application timing.
- Fee
- The local governing body sets the fee within statutory authority; no single statewide event fee applies.
- Filing agency
- Applicable South Dakota municipal or county governing body
- Responsible party
- Applicable city or county governing body; South Dakota Department of Revenue.
- Frequency
- Per event or local authorization.
- How to comply
- File with the city or county and complete the state transmission or endorsement process.
- Official form or portal
- Local Special Alcoholic Beverage License application; DOR special-license materials.
Applies to: A civic, charitable, educational, fraternal, or veterans organization selling or serving alcoholic beverages at a temporary event.
- Permanent retailer, manufacturer, wholesaler, and distributor licenses are outside this temporary-event fact.
- Unlicensed alcohol activity can result in event denial, seizure, fines, criminal liability, or future licensing consequences.
Last verified: 2026-07-29
Official sources: South Dakota Department of Revenue and 1 more
View official sources (2)
Buy alcohol only through the authorized South Dakota licensed channels, document donated alcohol, serve only persons age 21 or older, follow the applicable hours and location restrictions, and complete sales-tax and event records. State hours generally allow sales from 7:00 a.m. to 2:00 a.m., but a local government may impose stricter limits. Close the event license and tax obligations after the event.
- Deadline
- Throughout the licensed event; file tax and closure records on the due date assigned to the event or tax account.
- Fee
- License fee local; alcohol cost and applicable sales or municipal taxes vary.
- Filing agency
- Applicable South Dakota municipal or county governing body
- Responsible party
- Applicable city or county; South Dakota Department of Revenue; local law enforcement.
- Frequency
- Per event.
- How to comply
- Use licensed wholesalers or authorized retailers, retain invoices and donation records, and file event tax returns.
- Official form or portal
- Special license; invoices; donation documentation; sales-tax or special-event return.
Applies to: A nonprofit holding a special alcoholic beverage license.
- Serve only persons age 21 or older.
- State hours generally allow sales from 7:00 a.m. to 2:00 a.m., but a local government may impose stricter limits.
- Raffle or bingo authorization does not authorize alcohol. Donated alcohol does not eliminate licensing or source restrictions.
- Violations can lead to license sanctions, alcohol-law penalties, tax assessments, and civil exposure.
Last verified: 2026-07-29
Official sources: South Dakota Department of Revenue and 1 more
View official sources (2)
Lobbying and campaign finance
Applies when the organization lobbies, spends on ballot questions, or pays for political communications. Lobbying and campaign finance are separate systems with separate triggers, and the federal candidate-campaign prohibition sits on top of both.
Register electronically for each employer represented and pay the current $40 fee per employer. File the employer authorization within ten days after registration. The statute authorizes a fee up to $65, while the current Secretary of State fee is $40.
- Deadline
- Register before lobbying; employer authorization within 10 days after registration; renew for each annual cycle.
- Fee
- $40 per employer currently represented.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- Annual and per employer.
- How to comply
- Register through the online lobbyist system and submit employer authorization.
- Official form or portal
- Lobbyist Registration; Employer Authorization.
Applies to: A person lobbying South Dakota state government for a nonprofit employer or principal, unless an exemption applies.
- File the employer authorization within ten days after registration.
- The statute authorizes a fee up to $65, while the current Secretary of State fee is $40 per employer.
- Public-employee representatives and other exempt persons may register without a fee or may be exempt as provided by statute.
- Unregistered lobbying can lead to penalties, exclusion from lobbying, or other statutory enforcement.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 3 more
View official sources (4)
Keep the public directory current with the employer, registration and termination dates, duration, and legislation or subjects lobbied. Add employers or subjects as required, record termination promptly, wear the required badge while lobbying, and do not use contingent compensation.
- Deadline
- Update on adding or ending an employer or subject; badge and conduct rules apply while lobbying.
- Fee
- No separate update fee stated beyond registration.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Responsible party
- South Dakota Secretary of State and the Legislature.
- Frequency
- Continuous and event-triggered.
- How to comply
- Use the online system and prescribed authorization or termination filing.
- Official form or portal
- Lobbyist Registration System; Employer Authorization; Termination filing.
Applies to: A registered lobbyist or employer.
- Traditional citizen appearances, certain church representatives, elected local officials, and specified public employees may fall within exemptions or special rules.
- Noncompliance can produce statutory penalties, loss of privileges, or registration consequences.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 2 more
View official sources (3)
File the prescribed annual expense report on or before July 1. A registered relationship with no lobbying activity may fall within the statutory no-report treatment. Personal expenses and lobbyist compensation are treated as the statute provides and should not be invented as reportable categories.
- Deadline
- On or before July 1 for the applicable annual reporting period.
- Fee
- No report filing fee stated; late civil penalty may be up to $100.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Frequency
- Annual when required.
- How to comply
- File electronically through the lobbying system.
- Official form or portal
- Lobbyist Expense Report and Employer Expense Report.
Applies to: A registered lobbyist and employer that engaged in lobbying during the reporting period.
- No-activity and excluded-expense rules must be applied from the current statute and form instructions.
- Late or missing reports can result in civil penalties and public delinquency.
Last verified: 2026-07-29
Official sources: South Dakota Legislature and 1 more
View official sources (2)
File a Statement of Organization when contributions, receipts, or expenditures exceed $500. The ordinary filing period is fifteen days after the trigger; if the trigger occurs within thirty days of a statewide election, file within forty-eight hours.
- Deadline
- Within 15 days after exceeding $500, or within 48 hours if within 30 days of a statewide election.
- Fee
- No filing fee stated.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Responsible party
- South Dakota Secretary of State or the applicable local filing authority.
- Frequency
- Initial and event-triggered amendments.
- How to comply
- File through the state campaign-finance system or proper local officer.
- Official form or portal
- Statement of Organization.
Applies to: A nonprofit-related group or separate political committee receiving contributions or making receipts or expenditures for covered state political activity.
- File a Statement of Organization when contributions, receipts, or expenditures exceed $500.
- The ordinary filing period is fifteen days after the trigger.
- If the trigger occurs within thirty days of a statewide election, file within forty-eight hours.
- Statewide and local committees use different filing authorities. A nonprofit’s internal advocacy does not automatically create a committee unless statutory triggers are met.
- Failure to organize or amend can result in civil penalties and enforcement.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 3 more
View official sources (4)
File the required entity contribution statement for a covered ballot-question contribution before making the contribution. Keep this entity-treasury filing separate from forming a political action committee and from federal candidate-campaign limits.
- Deadline
- Before each covered ballot-question contribution.
- Fee
- No filing fee stated.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Responsible party
- South Dakota Secretary of State or applicable local filing authority.
- Frequency
- Per contribution.
- How to comply
- Submit the prescribed statement through the campaign-finance filing process.
- Official form or portal
- Ballot Question Contribution Statement.
Applies to: A nonprofit corporation or other entity making a contribution from its treasury to a ballot-question committee.
- Candidate contributions, coordinated communications, and ordinary charitable grants are different transactions.
- An unreported contribution can lead to civil penalties and campaign-finance enforcement.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 2 more
View official sources (3)
When covered communication expenditures total more than $100, file the communication-expenditure report within forty-eight hours and include the required payer, independent-funding, and Top Five Contributors language where applicable.
- Deadline
- Within 48 hours after covered communication expenditures total more than $100.
- Fee
- No filing fee stated.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Responsible party
- South Dakota Secretary of State or applicable local filing authority.
- Frequency
- Event-triggered.
- How to comply
- File the communication-expenditure report and place required disclaimers on the communication.
- Official form or portal
- Communication Expenditure Report; communication disclaimer.
Applies to: A person or entity making covered communication expenditures or independent communications.
- The report is triggered when covered communication expenditures total more than $100.
- File the communication-expenditure report within forty-eight hours.
- Coordinated communications and committee expenditures may use different reporting; apply the statutory definitions.
- Omission can produce civil penalties and corrective-disclosure orders.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 2 more
View official sources (3)
File year-end and pre-election reports on the current calendar, and file a supplemental report within forty-eight hours for contributions of $500 or more received within twenty days of an election. Retain records and file a termination report before closing the committee. Separately, a federal §501(c)(3) organization is prohibited from intervening in candidate campaigns even when state disclosure law would otherwise permit or regulate activity.
- Deadline
- Use the annual SOS calendar; supplemental report within 48 hours for each contribution of $500 or more within 20 days before an election; termination before account closure.
- Fee
- No filing fee stated; late penalties vary by report.
- Filing agency
- South Dakota Secretary of State (SD Secretary of State)
- Responsible party
- South Dakota Secretary of State or local filing authority; Internal Revenue Service for the federal prohibition.
- Frequency
- Periodic and event-triggered.
- How to comply
- File electronically or with the designated local officer and retain source records.
- Official form or portal
- Campaign Finance Disclosure Report; Supplemental Report; Termination Report.
Applies to: A registered state political committee or nonprofit involved in covered political reporting.
- File a supplemental report within forty-eight hours for contributions of $500 or more received within twenty days of an election.
- The supplemental-report trigger applies to contributions received within twenty days of an election.
- Ballot-question advocacy is not automatically federal candidate-campaign intervention; state and federal classifications must remain separate.
- Late reporting can produce civil penalties; prohibited federal campaign intervention can jeopardize §501(c)(3) status or trigger excise consequences.
Last verified: 2026-07-29
Official sources: South Dakota Secretary of State and 4 more
View official sources (5)
State-local licensing boundary
Applies once the organization actually operates somewhere. There is no one statewide nonprofit business licence to obtain, which means the screening has to be done activity by activity and city by city.
No single general statewide business-license filing was identified for every nonprofit. Entity registration, tax licensing, DBA registration, zoning, building, health, special-event, alcohol, gaming, and profession-specific approvals remain separate. Sioux Falls and Rapid City license or permit particular activities and events; neither city’s rules may be generalized statewide.
- Deadline
- Before beginning each regulated activity or event; local lead times apply. Rapid City’s current special-event page calls for application about 90 days before an event.
- Fee
- No universal statewide fee; local and activity-specific fees vary.
- Filing agency
- Applicable South Dakota municipal or county governing body
- Responsible party
- Applicable South Dakota agency, city, county, zoning, building, health, fire, or licensing authority.
- Frequency
- Initial, renewal, and event-triggered.
- How to comply
- Use state agency and local licensing, zoning, and event portals for the actual location and activity.
- Official form or portal
- Sioux Falls business-license and special-event workflows; Rapid City business guide, special-event permit, and Title 5 licenses.
Applies to: A nonprofit operating facilities, events, sales, or regulated activities in South Dakota.
- No single general statewide business-license filing was identified for every nonprofit.
- Rapid City’s current special-event page calls for application about 90 days before an event.
- The absence of one universal license does not negate tax licenses, permits, or specialized regulation. Local nonprofit exemptions, if any, remain local.
- Operating without a required activity or local approval can cause stop-work orders, event denial, penalties, or closure.
- Minnesota local business license required in some cases
- Vermont local business license required
Last verified: 2026-07-29
Official sources: City of Sioux Falls and 4 more
View official sources (5)
Official Sources
78 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| South Dakota Secretary of State | 2026 Campaign Finance Filing Deadlines | https://sdsos.gov/elections-voting/campaign-finance/filing-deadlines.aspx | |
| South Dakota Legislature | 2026 HB 1102 — Enrolled Text / Amendment | https://mylrc.sdlegislature.gov/api/documents/Amendment/303181.pdf | |
| South Dakota Legislature | 2026 HB 1201 — Enacted Act | https://sdlegislature.gov/Session/Bill/26773/Enrolled | |
| South Dakota Legislature | 2026 House Bill 1102 — Annual Report Filing Dates | https://sdlegislature.gov/Session/Bill/26907 | |
| South Dakota Legislature | 2026 House Bill 1201 | https://sdlegislature.gov/Session/Bill/26773 | |
| South Dakota Secretary of State | Annual Report Filing Instructions | https://sosenterprise.sd.gov/BusinessServices/Business/AnnualReportInstr.aspx | |
| South Dakota Secretary of State | Business Information Search | https://sosenterprise.sd.gov/BusinessServices/Business/FilingSearch.aspx | |
| City of Sioux Falls | Business Licenses | https://www.siouxfalls.gov/business-permits/licenses | |
| South Dakota Secretary of State | Business Registration and Name Availability | https://sosenterprise.sd.gov/BusinessServices/Business/RegistrationType.aspx | |
| South Dakota Secretary of State | Business Services Online | https://sosenterprise.sd.gov/BusinessServices/Business/Default.aspx | |
| South Dakota Secretary of State | Campaign Finance Forms | https://sdsos.gov/elections-voting/campaign-finance/forms.aspx | |
| South Dakota Secretary of State | Campaign Finance Frequently Asked Questions | https://sdsos.gov/elections-voting/campaign-finance/campaign-finance-faq.aspx | |
| South Dakota Attorney General, Division of Consumer Protection | Charities | https://consumer.sd.gov/docs/charities.pdf | |
| South Dakota Attorney General, Division of Consumer Protection | Charities — Fast Facts | https://consumer.sd.gov/fastfacts/charity.aspx | |
| South Dakota Department of Revenue | Closing a Business / Canceling a Tax License | https://dor.sd.gov/businesses/closing-a-business/ | |
| South Dakota Secretary of State | Corporations Frequently Asked Questions — Annual Reports, DBA, and Certificates | https://sdsos.gov/business-services/corporations/contact.aspx | |
| South Dakota Secretary of State | DBA Amendment Instructions | https://sosenterprise.sd.gov/BusinessServices/Business/FBNAmendInstr.aspx | |
| South Dakota Secretary of State | DBA Business Name Registration Instructions | https://sosenterprise.sd.gov/BusinessServices/Business/UnregisteredOwnersInstr.aspx | |
| South Dakota Department of Revenue | Director of Equalization — Property Tax Exempt Status | https://dor.sd.gov/government/director-of-equalization/ | |
| South Dakota Secretary of State | Domestic Nonprofit Corporation Annual Report | https://sdsos.gov/docs/business/nonprofitdomesticannualreport20240701.pdf | |
| South Dakota Secretary of State | Domestic Nonprofit Corporation Articles of Incorporation | https://sdsos.gov/docs/business/nonprofitarticlesofincorporation20180215.pdf | |
| South Dakota Department of Revenue | Exempt Entities Tax Fact | https://dor.sd.gov/media/sgxnhnhl/exemptentities.pdf | |
| South Dakota Department of Revenue | Exemption Certificate | https://dor.sd.gov/media/qkvcx0x1/exemption-certificate.pdf | |
| South Dakota Secretary of State | Filing Fees | https://sdsos.gov/general-information/filing-fees.aspx | |
| South Dakota Department of Labor and Regulation | First Report of Injury | https://dlr.sd.gov/workers_compensation/first_report_of_injury.aspx | |
| South Dakota Secretary of State | Foreign Business Corporations Informational Pamphlet | https://sdsos.gov/Business-Services/BusinessResources/BusinessResourcesDocs/pamphlet-foreignbusiness20170327.pdf | |
| South Dakota Secretary of State | Foreign Nonprofit Corporation Application for Certificate of Authority | https://sdsos.gov/docs/business/nonprofitforeigncertificateofauthority20180215.pdf | |
| City of Rapid City | Guide to Doing Business in Rapid City | https://www.rcgov.org/departments/community-development/guide-to-doing-business.html | |
| South Dakota Secretary of State | Lobbyist Registration System | https://sosenterprise.sd.gov/BusinessServices/Lobbyist/default.aspx | |
| South Dakota Department of Labor and Regulation | New Hire Reporting — Forms and Methods | https://dlr.sd.gov/ra/new_hire_reporting/forms.aspx | |
| South Dakota Department of Labor and Regulation | New Hire Reporting — Requirements | https://dlr.sd.gov/ra/new_hire_reporting/reporting_requirements.aspx | |
| South Dakota Secretary of State | Nonprofit Application for Reinstatement | https://sdsos.gov/docs/business/nonprofitapplicationreinstatement20180215.pdf | |
| South Dakota Secretary of State | Nonprofit Corporations — Forms and Filing Workflows | https://sdsos.gov/business-services/corporations/corporate-forms/nonprofit-corporations.aspx | |
| South Dakota Attorney General, Division of Consumer Protection | Paid Solicitor Packet | https://consumer.sd.gov/docs/PaidSolicitorPacket.pdf | |
| South Dakota Department of Revenue | Property Tax | https://dor.sd.gov/businesses/taxes/property-tax/ | |
| South Dakota Department of Revenue | Property Tax Exempt Status Application | https://sddor.seamlessdocs.com/f/2049 | |
| South Dakota Department of Labor and Regulation | Quarterly Reports and Payments | https://dlr.sd.gov/ra/businesses/quarterly_reports.aspx | |
| South Dakota Secretary of State | Raffle Requests | https://sdsos.gov/general-information/executive-actions/raffle-requests/default.aspx | |
| City of Rapid City | Rapid City Municipal Code, Title 5 — Business Licenses and Regulations | https://library.municode.com/sd/rapid_city/codes/code_of_ordinances?nodeId=COOR_TIT5BULIRE | |
| South Dakota Department of Revenue | Realty Improvement for Sales Tax Exempt Entities | https://dor.sd.gov/media/3jdjtphx/realty-improvement-for-sales-tax-exempt-entities.pdf | |
| South Dakota Department of Labor and Regulation | Reemployment Assistance Handbook for Employers | https://dlr.sd.gov/ra/businesses/documents/rahandbookforemployers.pdf | |
| South Dakota Department of Labor and Regulation | Reemployment Assistance Tax — Employer Registration | https://dlr.sd.gov/ra/businesses/registration.aspx | |
| South Dakota Department of Labor and Regulation | Reemployment Assistance Tax — Forms | https://dlr.sd.gov/ra/businesses/forms.aspx | |
| South Dakota Department of Revenue | Relief Agencies Tax Fact | https://dor.sd.gov/media/ukijenvt/relief-agencies.pdf | |
| South Dakota Department of Revenue | Sales & Use Tax — Rates, Licensing, Exempt Entities, and Relief Agencies | https://dor.sd.gov/businesses/taxes/sales-use-tax/ | |
| South Dakota Department of Revenue | Sales and Use Tax Guide | https://dor.sd.gov/media/0osdlq3i/sales-use-tax-guide.pdf | |
| South Dakota Secretary of State | Secretary of State Encourages Online Lobbyist Registration for 2026 | https://sdsos.gov/about-the-office/Press-Releases/2025/online-lobbyist-registration.aspx | |
| South Dakota Department of Labor and Regulation | Self-Insurance | https://dlr.sd.gov/workers_compensation/self_insurance.aspx | |
| South Dakota Legislature | South Dakota Codified Law § 35-4-124 — Special Alcoholic Beverage Licenses | https://sdlegislature.gov/Statutes/35-4-124 | |
| South Dakota Legislature | South Dakota Codified Law § 59-11-25 — Annual Report Filing Date | https://sdlegislature.gov/Statutes/59-11-25 | |
| South Dakota Legislature | South Dakota Codified Laws, Chapter 10-4 — Property Subject to Taxation | https://sdlegislature.gov/Statutes/10-4 | |
| South Dakota Legislature | South Dakota Codified Laws, Chapter 10-45 — Retail Sales and Service Tax | https://sdlegislature.gov/Statutes/10-45 | |
| South Dakota Legislature | South Dakota Codified Laws, Chapter 12-27 — Campaign Finance | https://sdlegislature.gov/Statutes/12-27 | |
| South Dakota Legislature | South Dakota Codified Laws, Chapter 2-12 — Lobbyists | https://sdlegislature.gov/api/Statutes/2-12.html?all=true | |
| South Dakota Legislature | South Dakota Codified Laws, Chapter 22-25 — Gambling and Lotteries | https://sdlegislature.gov/Statutes/22-25 | |
| South Dakota Legislature | South Dakota Codified Laws, Chapter 37-11 — Registration of Business Names | https://sdlegislature.gov/Statutes/37-11 | |
| South Dakota Legislature | South Dakota Codified Laws, Chapter 37-30 — Telephone Solicitation for Charitable or Community Purposes | https://sdlegislature.gov/Statutes/37-30 | |
| South Dakota Legislature | South Dakota Codified Laws, Chapter 47-22 — Nonprofit Corporations: Formation and General Powers | https://sdlegislature.gov/Statutes/47-22 | |
| South Dakota Legislature | South Dakota Codified Laws, Chapter 47-23 — Members, Directors, and Officers | https://sdlegislature.gov/Statutes/47-23 | |
| South Dakota Legislature | South Dakota Codified Laws, Chapter 47-24 — Records, Fiscal Affairs, Reports, and Administrative Dissolution | https://sdlegislature.gov/api/Statutes/47-24.html?all=true | |
| South Dakota Legislature | South Dakota Codified Laws, Chapter 47-25 — Merger and Consolidation | https://sdlegislature.gov/Statutes/47-25 | |
| South Dakota Legislature | South Dakota Codified Laws, Chapter 47-26 — Sale of Assets and Dissolution | https://sdlegislature.gov/Statutes/47-26 | |
| South Dakota Legislature | South Dakota Codified Laws, Chapter 47-27 — Foreign Nonprofit Corporations | https://sdlegislature.gov/api/Statutes/47-27.html | |
| South Dakota Legislature | South Dakota Codified Laws, Chapter 47-28 — Fees and Miscellaneous Provisions | https://sdlegislature.gov/Statutes/47-28 | |
| South Dakota Legislature | South Dakota Codified Laws, Chapter 59-11 — Uniform Business Entity Transactions Act | https://sdlegislature.gov/Statutes/59-11 | |
| South Dakota Legislature | South Dakota Codified Laws, Chapter 61-1 — Reemployment Assistance Definitions and Coverage | https://sdlegislature.gov/Statutes/61-1 | |
| South Dakota Legislature | South Dakota Codified Laws, Chapters 61-5 and 61-5A — Contributions and Reimbursement | https://sdlegislature.gov/Statutes/61 | |
| South Dakota Legislature | South Dakota Codified Laws, Title 62 — Workers’ Compensation | https://sdlegislature.gov/api/Statutes/62.html?all=true | |
| South Dakota Department of Revenue | Special Alcoholic Beverage Licenses | https://dor.sd.gov/media/4lpcmhz2/special-alcoholic-beverage-licenses.pdf | |
| City of Rapid City | Special Event Permit | https://www.rcgov.org/departments/parks-recreation/special-events.html | |
| City of Sioux Falls | Special Events and Permits | https://www.siouxfalls.gov/activities-recreation/events/special-events | |
| South Dakota Department of Revenue | Special Events Tax Fact | https://dor.sd.gov/media/uxthgdnm/special-events.pdf | |
| South Dakota Secretary of State | Statement of Organization — Campaign Finance Reporting | https://sdcfr.sdsos.gov/Register/Register.aspx | |
| South Dakota Secretary of State | Statewide Raffle Request Form | https://sdsos.gov/docs/raffle-request-form.pdf | |
| South Dakota Department of Revenue | Taxes | https://dor.sd.gov/businesses/taxes/ | |
| South Dakota Attorney General, Division of Consumer Protection | Telephone Solicitation for Charitable or Community Purposes — Statutes | https://consumer.sd.gov/docs/TelemkgSolCharity_Statutes37-30.pdf | |
| Internal Revenue Service | The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/the-restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| South Dakota Department of Labor and Regulation | Workers’ Compensation | https://dlr.sd.gov/workers_compensation/default.aspx |
Recent South Dakota Compliance Updates
Through December 31, 2026 SDCL §59-11-25 requires a South Dakota nonprofit annual report before February 1, while the current Secretary of State workflow assigns the first day of the anniversary month and opens filing only two months before that date. Those are two different problems, one legal and one operational, and they need to be handled together: check the live entity record, contact the agency, file by January 31 when the filing can be accepted, and otherwise keep dated evidence and file at the earliest accepted date no later than the portal-displayed due date. The ordinary fee is $10 and the current FAQ exempts nonprofit corporations from the additional late fee. On January 1, 2027 HB 1102 replaces the schedule with an anniversary-month option and a January 31 option, and its existing-entity assignment and change mechanics are not yet published.
This overview walks through the systems documented in the South Dakota nonprofit compliance guide: the $30 Articles of Incorporation and the continuing registered agent, the 2026 annual report where the statute and current Secretary of State practice give different dates and the portal may not accept the earlier one, the $10 ordinary filing fee and the current FAQ exemption from the additional late fee, the absence of any general charitable-organization registration alongside the separately regulated paid telephone solicitor, the absence of a corporate income tax that is not an exemption from sales and use tax, county property-tax applications due before November 1, the four-employees-in-twenty-weeks Reemployment Assistance test, workers' compensation insurance that is not generally required, charitable gaming notices, and why dissolving the corporation closes the corporation and nothing else.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
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