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

SDCL § 47-24-24: Personal affiliation information--Exemptions.

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Where this section sits in the code
  1. TITLE 47. CORPORATIONS
  2. CHAPTER 47-24. NONPROFIT CORPORATIONS--RECORDS, FISCAL AFFAIRS AND REPORTS

The provisions of §§ 47-24-21 to 47-24-23, inclusive, do not apply to:

(1) Any report or disclosure required by state law to be filed with the secretary of state;

(2) Any official record or minutes required by law to be maintained by a public agency if the personal affiliation information was voluntarily disclosed by the donor;

(3) Any lawful warrant for personal affiliation information issued by a court of competent jurisdiction;

(4) A lawful request for discovery of personal affiliation information in litigation if the following conditions are met:

(a) The requestor demonstrates a compelling need for the personal affiliation information by clear and convincing evidence; and

(b) The requestor obtains a protective order barring disclosure of personal affiliation information to any person not named in the litigation;

(5) Admission of personal affiliation information as relevant evidence before a court of competent jurisdiction. However, no court filing may publicly reveal personal affiliation information absent a specific finding of good cause;

(6) A review of personal affiliation information necessary for a sales or use tax audit of a nonprofit corporation by the Department of Revenue; or

(7) A review of personal affiliation information necessary for purposes of an audit, examination, or investigation of a nonprofit corporation pursuant to chapter 4-11.

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

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