Follow this advice to maintain your South Dakota 501(c)(3) Nonprofit Public Charity in good standing.

In order to keep your 501(c)(3) nonprofit company in South Dakota, you must:

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A. Exemption from state income taxes

South Dakota has no corporate income tax.

B. Exemption from state sales tax

Access the SD Department of Revenue’s Sales Tax Guide and the Exempt Entities document to see whether your organisation qualifies for a tax exemption. If you are qualified, you may apply for a sales tax exemption online by completing the exemption request form.

A. Federal Annual Returns

The IRS requires most tax-exempt charitable organisations to submit an annual return (Check the IRS website for a list of exceptions).

An organization’s yearly gross receipts dictate which form should be utilised to submit the annual federal return.

The IRS defines ‘gross receipt’ as “the total sums the organisation received from all sources throughout its yearly accounting period, before deducting any expenditures or expenses.”

B. Unrelated Business Profits

If an organisation earns more than $1,000 from a trade or company that is unrelated to the organization’s declared purpose, it must submit Form 990-T to pay taxes on that revenue.

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If your organisation anticipates to pay $500 or more in unrelated business income taxes for the year, you must pay a quarterly estimated tax on the unrelated business income using Form 990-W.

Any organisation that has formed must have a registered agent with a South Dakota office location. If your registered agent or office address changes, you must submit a Statement of Change with the Secretary of State (online | mail) so that your Articles of Incorporation may be revised.

Your company may be terminated if you fail to inform the Secretary of State of this change.

Nonprofits in South Dakota are required to file an annual report each year, which is due on the first day of the organization’s anniversary month. Annual Reports may be submitted online or by mail.

Failure to submit the required reports may result in the termination of your company.

Nonprofits in South Dakota are not needed to get a state licence or licence. However, you should check with your city/county clerk to see if there are any local criteria for NGOs.

If your group intends to hold charity games (bingo, raffles, etc.), it must fulfil the Consumer Protection division’s guidelines.

If your organisation will employ people, you must register with the South Dakota Department of Labor and Regulation.

Registration is simple and may be done online. On their website, you can also find contact information for the Department of Labor and Regulation.

To comply with federal requirements governing 501(c)(3) organisations, you must make the following papers available to any member of the public who wants them:

Your company is NOT required to share the following papers or information with the general public:

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