SDCL § 58-37A-12: Nonprofit organization created by society.

A society may create, maintain, and operate, or may establish organizations to operate, not for profit institutions to further the purposes permitted by § 58-37A-5. The institutions may furnish services free or at a reasonable charge. Any real or personal property owned, held or leased by the society for this purpose shall be reported in the annual statement required by § 58-37A-26.

It is a Class 2 misdemeanor for a society to own or operate a funeral home or an undertaking establishment.