South Dakota State Filing Requirements
Nonprofits in South Dakota must file annual reports with the Secretary of State and renew charitable registrations, even though the state does not impose corporate income tax.
Required Non-profit Forms
Non-profits in South Dakota are required to complete several forms as part of their compliance obligations.
| Secretary of State Forms | Attorney General / Charitable Solicitation Forms | Federal Forms (Required for State Compliance) |
|---|---|---|
Visit: State Portal |
|
|
State Filing Requirements for Non-Profits
South Dakota’s strong local communities make it an excellent environment for nonprofit work.
To operate legally, you must meet state filing requirements:
- Choose Your Structure – Most nonprofits form as nonprofit corporations.
- Name Your Organization – Verify availability via the South Dakota Secretary of State Business Services Search.
- Appoint a Registered Agent – Must have a physical address in South Dakota.
- File Articles of Incorporation – Submit to the Secretary of State ($30 fee if filed online; $50 by paper).
- Adopt Bylaws & Hold Meetings – Draft bylaws, elect officers, and record board minutes.
Tax Exemption Requirements
- Apply to the IRS for federal tax exemption (Form 1023, 1023-EZ, or 1024).
- Once approved, submit your IRS Determination Letter if applying for state-level exemptions.
- South Dakota has no state corporate income tax, so nonprofits are automatically exempt from state income tax.
- For sales tax exemption, only limited types of organizations (such as religious, educational, or charitable institutions) may apply by contacting the South Dakota Department of Revenue.
Filing Deadlines for Non-Profit Forms
Stay compliant by following these important nonprofit filing deadlines in South Dakota.
| Secretary of State Deadline | |
|---|---|
| Nonprofit Corporation Articles of Incorporation | Due upon establishment of the nonprofitDue upon establishment of the nonprofit |
| Annual Report | File each year by the anniversary month of incorporation ($10 fee online, $15 by mail) |
| Charitable Organization Initial Registration | Must be filed before soliciting contributions. |
| Annual Renewal | Due annually 4.5 months after fiscal year end, aligning with IRS Form 990 deadlines. |
| Federal Deadlines | |
|---|---|
| Form 990 Series | Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15 |
| Form 1023/1023-EZ | Must be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation |
Registration & Annual Filing (Non-Profits)
Initial Registration
- File Articles of Incorporation
File Articles of Incorporation for a Nonprofit Corporation with the South Dakota Secretary of State. Fee: $30 online / $50 paper. Must include nonprofit name, registered agent, incorporators, purpose, and whether you will have members.
Nonprofit Corporation Forms – SOS - Obtain an EIN
Apply for an Employer Identification Number (EIN) from the IRS. Required for opening a bank account, hiring employees, and applying for tax exemption. - Apply for Federal Tax-Exempt Status
File IRS Form 1023, 1023-EZ, or 1024 to obtain your 501(c) status. The IRS Determination Letter is needed for state charitable registration and tax benefits. - Register as a Charitable Organization
Before soliciting contributions, you must register with the South Dakota Attorney General – Consumer Protection Division.
Submit a Charitable Organization Registration form along with: - IRS Determination Letter
- Articles of Incorporation and Bylaws
- Most recent IRS Form 990 or financial statements
- Fee: $0–$50 depending on org size. SD Attorney General – Charities Info
Annual Filing Requirements
- File Nonprofit Annual Report
Required by the Secretary of State. Due each year by theanniversary month of incorporation. Fee: $10 online / $15 paper. Annual Report Filing – SOS - File Charitable Organization Renewal
Required if you solicit contributions. Due annually 4.5 months after the end of your fiscal year (same as IRS Form 990 deadline). Must include: - Renewal form
- Most recent IRS Form 990 or financial statements
- File with the SD Attorney General – Consumer Protection Division.
- File IRS Form 990 Series
File the appropriate IRS Form 990 (990,
990-EZ, 990-N, or 990-PF) by the 15th day of the 5th month after fiscal year end (May 15 for calendar-year orgs).
Simplify Your Filing Process with TaxZerone
TaxZerone is the reliable choice for employers looking for accurate,efficient, and compliant tax and information return filing.
Frequently Asked Questions
1. How do I register a nonprofit in South Dakota?
To form a nonprofit corporation, file Articles of Incorporation with the South Dakota Secretary of State.
Fee: $30 online / $50 paper.
File online at the Secretary of State portal or by mail.
Mailing Address:
South Dakota Secretary of State
500 E Capitol Ave.
Pierre, SD 57501
2. Do I need to register as a charity in South Dakota?
Yes. If you plan to solicit contributions, you must register with the South Dakota Attorney General – Consumer Protection Division before fundraising.
Submit charitable registration form, IRS Determination Letter, Articles, Bylaws, and financials
Mailing Address:
South Dakota Attorney General
Consumer Protection Division
1302 E Hwy 14, Suite 3
Pierre, SD 57501
3. When are annual filings due in South Dakota?
- Nonprofit Annual Report (SOS): Due every year by the anniversary month of incorporation. ($10 online / $15 paper).
- Charitable Organization Renewal (AG): Due annually 4.5 months after fiscal year end (aligns with IRS Form 990 deadline).
- IRS Form 990: Due the 15th day of the 5th month after fiscal year end (May 15 for calendar-year orgs).
4. Is there a late fee if I file the annual report after the deadline?
Yes, South Dakota imposes a $50 late fee per annual report if you miss the due date. This applies even for nonprofits. Your organization’s status will be marked as "delinquent", which can lead to administrative dissolution if not remedied prompt.
