Nonprofit Law Resource Library
State-By-State Initial Compliance - South Dakota
Initial Filings for South Dakota Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in South Dakota
Submit Articles of Incorporation (notarized) along with an exact copy to:
Secretary of State
State Capitol
500 E. Capitol
Pierre, SD 57501 Information: (605) 773-4845
Web Site: www.sdsos.gov
Filing Fee: $25To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, 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
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.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: (605) 773-3311
Web Site: www.state.sd.us/drr2/revenue.html
