Urgent: Report BOI before the federal deadline to avoid $591/day penalties. File before 1/1/2025
This guide covers the required filings to maintain a nonprofit corporation in South Dakota. If you are looking to form nonprofit in South Dakota, please visit our Start Your South Dakota Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in South Dakota. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.
| Agency: | Internal Revenue Service (IRS) |
| Form: | |
| Instructions: | See Form 990 Thresholds to determine which form to file. Then see Current Form 990 Series for instructions. |
| Due: | By the 15th day of the 5th month following the end of the taxable year. For most organizations, the tax year ends December 31 so the Form 990 is due May 15. |
Not required
South Dakota does not currently have a state level corporate income tax.
| Agency: | South Dakota Secretary of State |
| Form: | |
| Filing Method: | Mail or online. |
| Agency Fee: | $10 |
| Turnaround: | About a week. |
| Due: |
|
| Law: | |
| Penalties: | $50 late fee |
| Notes: |
|
| Agency: | South Dakota Secretary of State |
| Form: | |
| Filing Method: | Mail or online. |
| Agency Fee: | $10 |
| Turnaround: | About a week. |
| Due: |
|
| Law: | |
| Penalties: | $50 late fee |
| Notes: |
|
Maintain a registered agent that has a street address in South Dakota. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Watertown , SD to maintain compliance with the state requirement.
Complete the form and we will reach out within one business day.
Fundraising Compliance
Learn how to stay compliant with charitable solicitation laws.
Read the guide
