{"data":{"id":"us-sd/sdcl-47-24-18","jurisdiction":"us-sd","citation":"SDCL § 47-24-18","heading":"Definitions.","body":"Terms as used in §§ 47-24-19 and 47-24-20 mean:\n(1) \"Nonprofit corporation,\" as defined in § 47-22-1;\n(2) \"Charitable trust,\" as defined in section 4947(a)(1) of the United States Internal Revenue Code as amended and in effect on January 1, 2021.","path":["TITLE 47. CORPORATIONS","CHAPTER 47-24. NONPROFIT CORPORATIONS--RECORDS, FISCAL AFFAIRS AND REPORTS"],"source_url":"https://sdlegislature.gov/Statutes/47-24-18","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"1f882519da5ed4c6bb42bdd8245fc61624c6178be8144b240ce936c320450fc4","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-47-24-17","next":"us-sd/sdcl-47-24-19"},"notice":"GroundRules: Original legal text. Not legal advice."}