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.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

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
Agency:South Dakota Department of Revenue
Form:

Sales Tax Exempt Status Application

Agency fee:

$0

Due:

Every 5 years.

4 File South Dakota Annual Report

If the nonprofit was formed in South Dakota (Domestic):

Agency:South Dakota Secretary of State
Form:

Annual Report Domestic Non-Profit Corporations

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 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:
  • Anyone with authority may file.
  • Original signatures are not required.

If the nonprofit was formed outside of South Dakota (Foreign):

Agency:South Dakota Secretary of State
Form:

Annual Report Foreign Non-Profit Corporations

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 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:
  • Anyone with authority may file.
  • Original signatures are not required.
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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