{"data":{"id":"us-sd/sdcl-10-4-9.1","jurisdiction":"us-sd","citation":"SDCL § 10-4-9.1","heading":"Property owned by public charity and used for charitable purposes exempt.","body":"Property owned by a public charity and used for charitable purposes is exempt from taxation. A public charity is any organization or society which devotes its resources to the relief of the poor, distressed, or underprivileged. A public charity shall receive a majority of its revenue from donations, public funds, membership fees, or program fees generated solely to cover operating expenses; it shall lessen a governmental burden by providing its services to people who would otherwise use governmental services; it shall offer its services to people regardless of their ability to pay for such services; it shall be nonprofit and recognized as an exempt organization under section 501(c)(3) of the United States Internal Revenue Code, as defined by § 10-1-47; and it may not have any of its assets available to any private interest.","path":["TITLE 10. TAXATION","CHAPTER 10-4. PROPERTY SUBJECT TO TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-4-9.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7ab5738f67875934b7b1b5233bd39d618c3b2deb4d2dd7a255ec49e64fb81c8e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-4-9","next":"us-sd/sdcl-10-4-9.2"},"notice":"GroundRules: Original legal text. Not legal advice."}