South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 47-22-68.4: Distributions required of foundation.

Where this section sits in the code

TITLE 47. CORPORATIONS
CHAPTER 47-22. NONPROFIT CORPORATIONS--FORMATION AND GENERAL POWERS

The corporation described in § 47-22-68.2 shall distribute for each of its taxable years amounts at least sufficient to avoid liability for the tax imposed by section 4942(a) of the Internal Revenue Code.

Collected 2026-09-03T15:18:57Z. Source file · JSON

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