{"data":{"id":"us-sd/sdcl-47-22-68.3","jurisdiction":"us-sd","citation":"SDCL § 47-22-68.3","heading":"Self-dealing by foundation prohibited.","body":"The corporation described in § 47-22-68.2 shall not engage in any act of self-dealing which would give rise to any liability for the tax imposed by section 4941(a) of the Internal Revenue Code.","path":["TITLE 47. CORPORATIONS","CHAPTER 47-22. NONPROFIT CORPORATIONS--FORMATION AND GENERAL POWERS"],"source_url":"https://sdlegislature.gov/Statutes/47-22-68.3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"b01c40b1ad8ee6e83c6dd3d8b09db0b2fd1410c10213811f17e890495ef5dbb5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-47-22-68.2","next":"us-sd/sdcl-47-22-68.4"},"notice":"GroundRules: Original legal text. Not legal advice."}