{"data":{"id":"us-sd/sdcl-47-22-68.4","jurisdiction":"us-sd","citation":"SDCL § 47-22-68.4","heading":"Distributions required of foundation.","body":"The corporation described in § 47-22-68.2 shall distribute for each of its taxable years amounts at least sufficient to avoid liability for the tax imposed by section 4942(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/47-22-68.4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"1790b61dde4a57057772577aec8bcdddbb9194287902956c40f69037e2b318c7","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-47-22-68.3","next":"us-sd/sdcl-47-22-68.5"},"notice":"GroundRules: Original legal text. Not legal advice."}