South Dakota

INITIAL FILING REQUIREMENTS TO BECOME A SOUTH DAKOTA NONPROFIT

1. HOW TO INCORPORATE IN SOUTH DAKOTA STATE:
   • File Articles of Incorporation + 1 Copy
     • Send to: Secretary of State State Capitol 500 E. Capitol Avenue Pierre, SD 57501
     • The filing fee is $30
   • For more information:
     • Website: sdsos.gov
     • Phone: (605) 773-4845
2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
   • File Form 1023 online at Pay.gov.
     • Filing fee is $600 ($275 for 1023-EZ Form)
   • For more information:
     • Website: www.irs.gov/charities
     • (800) 829–3676 (Form related questions)
     • (800) 829–1040 (general information)
3. HOW TO OBTAIN SOUTH DAKOTA STATE’S SALES TAX EXEMPTION:
   • In South Dakota, only some organizations are exempt from sales taxes.
     • For more information:
       • Website: https://sdsos.gov/business-services/corporations/default.aspx
       • Phone: (800) 829-9188

ANNUAL FILING REQUIREMENTS TO MAINTAIN SOUTH DAKOTA NONPROFIT

1. SOUTH DAKOTA STATE’S SECRETARY OF STATE:
   • File Annual Report Form
     • Note that the due date is during the month of the original month of incorporation
     • Send to: Secretary of State State Capitol 500 E. Capitol Pierre, SD 57501
   • The filing fee is $10
   • For more information
     • Website: sdsos.gov
     • Phone: (605) 773-3537
2. INTERNAL REVENUE SERVICE:
   • File the Annual Return Form 990 with an online provider.
     • Note that the due date is 4 and a half months after the end of fiscal year.
     • A list of online providers can be found here.
   • There is no filing fee.
   • For more information:
     • Website: irs.gov/charities
     • (800) 829-3676 (Form related questions)
     • (800) 829-1040 (general information)
   • For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
   • For Private Foundations: You are required to submit the Form 990-PF.