{"data":{"id":"us-sd/sdcl-47-22-68.7","jurisdiction":"us-sd","citation":"SDCL § 47-22-68.7","heading":"Taxable expenditures prohibited to foundation.","body":"The corporation described in § 47-22-68.2 shall not make any taxable expenditure which would give rise to any liability for the tax imposed by section 4945(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/47-22-68.7","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"40fe58afbf4e57429873dd7a531dbeb5dbfd49cec85de6030ea928ae50d4bc8e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-47-22-68.6","next":"us-sd/sdcl-47-22-68.8"},"notice":"GroundRules: Original legal text. Not legal advice."}