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

SDCL § 47-24-18: Definitions.

Where this section sits in the code

Terms as used in §§ 47-24-19 and 47-24-20 mean:

(1) "Nonprofit corporation," as defined in § 47-22-1;

(2) "Charitable trust," as defined in section 4947(a)(1) of the United States Internal Revenue Code as amended and in effect on January 1, 2021.

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