INITIAL FILING REQUIREMENTS TO BECOME A SOUTH DAKOTA NONPROFIT

  1. HOW TO INCORPORATE IN SOUTH DAKOTA STATE:
    1. File Articles of Incorporation + 1 Copy
    2. Send it to: Secretary of State State Capitol 500 E. Capitol Avenue Pierre, SD 57501
    3. The filing fee is $30
    4. For more information, go to the website: sdsos.gov or call: (605) 773-4845
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    2. Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    3. For further information go to: www.irs.gov/charities or call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN SOUTH DAKOTA STATE’S SALES TAX EXEMPTION:
    1. In South Dakota, only some organizations are exempt from sales taxes. For more details and to access a list of such organizations, go to the website: http://dor.sd.gov/ . A copy of the Certificate of Exemptions application can also be found on that website.
    2. For more information, call: (800) 829-9188

ANNUAL FILING REQUIREMENTS TO MAINTAIN SOUTH DAKOTA NONPROFIT

  1. SOUTH DAKOTA STATE’S SECRETARY OF STATE:
    1. File Annual Report Form
      1. Note that the due date is during the month of the original month of incorporation
    2. Send it to: Secretary of State State Capitol 500 E. Capitol Pierre, SD 57501
    3. The filing fee is $10
    4. For more information, go to the website: sdsos.gov or call: (605) 773-3537
  2. INTERNAL REVENUE SERVICE:
    1. File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    2. Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    3. There is no filing fee.
    4. For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    5. For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    6. For Private Foundations: You are required to submit the Form 990-PF.