Starting and running a nonprofit in South Dakota

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

South Dakota Secretary of State, 500 E Capitol Ave, Pierre, SD 57501. Make checks payable to the Secretary of State.

Official source · checked October 22, 2026

Form

Articles of Incorporation, Domestic Nonprofit Corporation (SDCL 47-22-6).

Official source · checked October 22, 2026

Filing online

Nonprofit corporations can file online. If you file paper articles instead, you don't pay the $15 paper processing fee other filers pay, because nonprofit corporations are exempt from it.

Official source · checked October 22, 2026

Filing fee

$30 for filing articles of incorporation and issuing a certificate of incorporation (SDCL 47-28-6).

Official source · checked October 22, 2026

Annual report

Every year, due on the first day of the anniversary month of your original filing (for example, filed June 11, 2026 means due June 1, 2027 and every June 1 after). You can file up to 2 months early. Nonprofit corporations don't pay the late fee, but they still must file.

Official source · checked October 22, 2026

Annual report date from 2027

From January 1, 2027, you choose a date on your articles: your anniversary month each year, or January 31 each year starting the calendar year after you form. An entity in good standing can switch later with a change-of-filing-date form (SDCL 59-11-25, as amended by SL 2026, ch 203).

Official source · checked October 22, 2026

Annual report fee

$10 for a domestic nonprofit corporation (SDCL 47-28-6).

Official source · checked October 22, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

No. South Dakota has no licensing or registration requirements for nonprofit or charitable organizations, including those that solicit by direct mail.

Official source · checked October 22, 2026

If you hire a fundraiser

Paid solicitors who run telephone campaigns for a charity must be registered and bonded with the Attorney General's Office, Division of Consumer Protection, and paid solicitors you hire must give Consumer Protection solicitation campaign notices and financial reports.

Official source · checked October 22, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Income tax

South Dakota doesn't impose a corporate income tax.

Official source · checked October 22, 2026

Sales tax

Not all nonprofits are exempt. The exemption on purchases is for relief agencies: nonprofit charities recognized under 501(c)(3) that devote their resources only to relief of the poor, distressed or underprivileged and provide the services themselves (SDCL 10-45-10). Groups that raise money and pass it to other agencies don't qualify, and a relief agency must have a physical location in South Dakota. A church isn't a relief agency, though a church with a unique activity, such as a soup kitchen or food pantry, may qualify. If approved, you buy without sales tax but must collect it on taxable things you sell.

Official source · checked October 22, 2026

How to apply for the sales tax exemption

File the Sales Tax Exempt Status Application online with the Department of Revenue, after the IRS has granted your 501(c)(3) status, with your bylaws, articles of incorporation, constitution, articles of association, IRS 501(c)(3) approval, a copy of your Form 1023, and a budget or financial statement. Exempt status must be renewed every five years.

Official source · checked October 22, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

Three or more, with the number set by your bylaws, except the first board's, which your articles set (SDCL 47-23-14).

Official source · checked October 22, 2026

Every year

• South Dakota: no charity registration

  South Dakota doesn't require charities or nonprofits to register or get a license to ask for donations, including by mail. Only paid solicitors who run phone campaigns for a charity must register and be bonded with the Attorney General's Division of Consumer Protection. Confirm with the Attorney General's Division of Consumer Protection.

  Official source · checked October 17, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and South Dakota's in date order.

Make my South Dakota calendar

Who to ask

We don't list a free legal help program for South Dakota charities yet. The directory has the programs we know of.