Starting A Nonprofit Organization in South Dakota

Welcome to the registration and compliance page for South Dakota nonprofit organizations. Below you will find information on initial filings required when starting a 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.

NONPROFIT FORMATION

Starting a Nonprofit Organization in South Dakota: Initial Filings

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: https://sdsos.gov/business-services/corporations/default.aspx
Filing Fee: $30

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

a. Submit Form 1023 (501(c)(3) organizations) or Form 1024 (for other 501(c) organizations) electronically at Pay.gov.

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $600 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $600

Notes: As of January 31, 2020, the IRS requires that Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, be completed and submitted online through Pay.gov. Applicants must have a Pay.gov account and payment of the user fee must be made electronically. There is a 90-day grace period during which the IRS will continue to accept paper versions of Form 1023. Learn more about IRS Form 1023.

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-A. 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: https://dor.sd.gov/businesses/taxes/sales-use-tax/

ANNUAL COMPLIANCE

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.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS’ Modernized e-file Providers list.

EMPLOYMENT FILINGS

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 reemployment assistance online.

South Dakota Department of Labor and Regulation
Reemployment Assistance 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 Employer Registration Application at the address above.

For more information regarding reemployment assistance, refer to the Department of Labor and Regulation's Employer Page.

STATE STATUTES

Click here for South Dakota state statute information.

SOUTH DAKOTA