{"data":{"id":"us-sd/sdcl-55-9-6","jurisdiction":"us-sd","citation":"SDCL § 55-9-6","heading":"Restrictions to avoid taxability of income--Definition of terms.","body":"Terms as used in §§ 55-9-6 to 55-9-14, inclusive shall have the following meaning:\n(1) \"Charitable trust,\" as defined in section 4947 (a)(1) of the Internal Revenue Code;\n(2) \"Excess business holdings,\" as defined in section 4943 (c) of the Internal Revenue Code;\n(3) \"Internal Revenue Code,\" the United States Internal Revenue Code of 1954, as amended;\n(4) \"Private foundation,\" as defined in section 509 (a) of the Internal Revenue Code;\n(5) \"Self-dealing,\" as defined in section 4941 (d) of the Internal Revenue Code;\n(6) \"Split-interest,\" as defined in section 4947 (a)(2) of the Internal Revenue Code;\n(7) \"Taxable expenditure,\" as defined in section 4945 (d) of the Internal Revenue Code;\n(8) \"Trustee,\" a corporation, individual, or other legal entity acting as an original, added, or successor trustee of a testamentary or inter vivos trust estate, whichever in a particular case shall be appropriate.","path":["TITLE 55. FIDUCIARIES AND TRUSTS","CHAPTER 55-9. CHARITABLE TRUSTS"],"source_url":"https://sdlegislature.gov/Statutes/55-9-6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"fb8ecdfdb8913fc555792dce89de076090be5413e85f6068213d0fa30d17dbd2","source_id":"us-sd","stale":false,"prev":"us-sd/sdcl-55-9-5","next":"us-sd/sdcl-55-9-7"},"notice":"GroundRules: Original legal text. Not legal advice."}