South Dakota Codified Laws
Chapter 24 - Nonprofit Corporations--Records, Fiscal Affairs And Reports
Section 47-24-24 - Personal affiliation information--Exemptions.

47-24-24. Personal affiliation information--Exemptions.
The provisions of §§ 47-24-21 to 47-24-23, inclusive, do not apply to:
(1)Any report or disclosure required by state law to be filed with the secretary of state;
(2)Any official record or minutes required by law to be maintained by a public agency if the personal affiliation information was voluntarily disclosed by the donor;
(3)Any lawful warrant for personal affiliation information issued by a court of competent jurisdiction;
(4)A lawful request for discovery of personal affiliation information in litigation if the following conditions are met:
(a)The requestor demonstrates a compelling need for the personal affiliation information by clear and convincing evidence; and
(b)The requestor obtains a protective order barring disclosure of personal affiliation information to any person not named in the litigation;
(5)Admission of personal affiliation information as relevant evidence before a court of competent jurisdiction. However, no court filing may publicly reveal personal affiliation information absent a specific finding of good cause;
(6)A review of personal affiliation information necessary for a sales or use tax audit of a nonprofit corporation by the Department of Revenue; or
(7)A review of personal affiliation information necessary for purposes of an audit, examination, or investigation of a nonprofit corporation pursuant to chapter 4-11.

Source: SL 2021, ch 197, § 4.

Structure South Dakota Codified Laws