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South Dakota

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

South Dakota Registration and Compliance

Welcome to the registration and compliance page for South Dakota nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in South Dakota, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of South Dakota. To navigate to one of these sections, click on the appropriate link on the left of this page.

Our firm is also pleased to provide a complimentary compliance reminder service to remind you when your state and federal filings are coming due. To sign up for this service, click the “compliance reminder service” button to the left and complete our registration form.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

Initial Filings for South Dakota Nonprofit Organizations

1. To Incorporate in South Dakota

Submit Articles of Incorporation along with an exact copy to:

Secretary of State
State Capitol
500 E. Capitol Ave.
Pierre, SD 57501

Information: (605) 773-4845
Web Site: www.sdsos.gov
Filing Fee: $30

2. To Obtain 501(c) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) or 1024 (other 501(c) organizations), Application for Recognition of Exemption to:

Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $850 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $850 ($400 if annual receipts will average not more than $10,000 in the first 4 years)

Note: Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.

b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)

Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024.
For more information about this filing, refer to the IRS website.

3. To Obtain South Dakota Sales Tax Exemption

Only certain types of nonprofit organizations are exempt from sales taxes in South Dakota. For a complete listing of exemptions and a copy of the Certificate of Exemption application, refer to the Sales and Use Tax Guide. For more information, contact the South Dakota Department of Revenue & Regulation at:

Department of Revenue & Regulation
Business Tax Division
445 East Capitol Avenue
Pierre, SD 57501-3185

Information: (800) 829-9188
Web Site: dor.sd.gov


Annual Filings for South Dakota Nonprofit Organizations

1. South Dakota Secretary of State

Form: Annual Report
Due Date: During the month of the original month of incorporation

Secretary of State
State Capitol
500 E. Capitol
Pierre, SD 57501

Information: (605) 773-3537
Web Site: www.sdsos.gov
Filing Fee: $10

2. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.


South Dakota Employment Filings

If the organization will have employees, the following filing is required:

To Register with the Department of Labor and Regulation

Apply for an employer account for unemployment insurance taxes online.

South Dakota Department of Labor and Regulation
Unemployment Insurance Division
PO Box 4730
Aberdeen, SD 57402

Phone: 605-626-2312
Fax: 605-626-3347
Web Site: dlr.sd.gov/ui/default.aspx

Notes: This registration may also be completed in paper form by completing and filing the Registration Report to Determine Liability for 501(c)(3) Organizations at the address above.

For more information regarding unemployment insurance taxes, refer to the Department of Labor and Regulation's Employer Registration page and Handbook for Employers.

Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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