47-24-18. Definitions.
Terms as used in §§ 47-24-19 and 47-24-20 mean:
(1)"Nonprofit corporation," as defined in § 47-22-1;
(2)"Charitable trust," as defined in section 4947(a)(1) of the United States Internal Revenue Code as amended and in effect on January 1, 2021.
Source: SL 2021, ch 196, § 1.
Structure South Dakota Codified Laws
Chapter 24 - Nonprofit Corporations--Records, Fiscal Affairs And Reports
Section 47-24-1 - Books, records, minutes, and member lists.
Section 47-24-2 - Inspection of books or records.
Section 47-24-3 - Shares of stock prohibited--Dividends and profits prohibited.
Section 47-24-5 - Loans to directors or officers--Liability for assenting to loan.
Section 47-24-6 - Report required of domestic corporation.
Section 47-24-13.1 - Administrative dissolution.
Section 47-24-14.1 - Denial of reinstatement--Appeal--Court action.
Section 47-24-15 - Change of name required on reinstatement.
Section 47-24-16 - Conforming petition for reinstatement filed--Certificate.
Section 47-24-18 - Definitions.
Section 47-24-19 - Protection--Nonprofit corporations--Charitable trusts.
Section 47-24-20 - Exceptions.
Section 47-24-21 - Personal affiliation information--Definitions.
Section 47-24-23 - Personal affiliation information--Privacy violation--Civil action.
Section 47-24-24 - Personal affiliation information--Exemptions.
Section 47-24-25 - Personal affiliation information--Public benefit.
Section 47-24-26 - Personal affiliation information--Fraud investigation.