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South Dakota Nonprofit Compliance
Required annual filings
This guide covers the required filings to maintain a nonprofit corporation in South Dakota. If you are looking to form nonprofit in South Dakota, please visit our Start Your South Dakota Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in South Dakota. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.
1 File IRS Form 990
| Agency: | Internal Revenue Service (IRS) |
| Form: | |
| Instructions: | See Form 990 Thresholds to determine which form to file. Then see Current Form 990 Series for instructions. |
| Due: | By the 15th day of the 5th month following the end of the taxable year. For most organizations, the tax year ends December 31 so the Form 990 is due May 15. |
2 File
South Dakota Corporate Tax Exemption Renewals
Not required
South Dakota does not currently have a state level corporate income tax.
3 File
South Dakota Sales Tax Exemption Renewals
4 File
South Dakota Annual Report
If the nonprofit was formed in South Dakota (Domestic):
| Agency: | South Dakota Secretary of State |
| Form: | |
| Filing Method: | Mail or online. |
| Agency Fee: | $10 |
| Turnaround: | About a week. |
| Due: | By the first day of the registration anniversary month. So if you incorporated or foreign-qualified on March 15, then your annual report is due every year by March 1. |
| Law: | SDCL 47-24-6 |
| Penalties: | No late fee. You will get a notice of pending dissolution or revocation and then you have 60 days to comply. |
| Notes: |
|
If the nonprofit was formed outside of South Dakota (Foreign):
| Agency: | South Dakota Secretary of State |
| Form: | |
| Filing Method: | Mail or online. |
| Agency Fee: | $10 |
| Turnaround: | About a week. |
| Due: | By the first day of the registration anniversary month. So if you incorporated or foreign-qualified on March 15, then your annual report is due every year by March 1. |
| Law: | SDCL 47-27-18 |
| Penalties: | No late fee. You will get a notice of pending dissolution or revocation and then you have 60 days to comply. |
| Notes: |
|
5Maintain
a South Dakota Registered Agent
Maintain a registered agent that has a street address in South Dakota. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Watertown , SD to maintain compliance with the state requirement.
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