South Dakota § 47-22-68.1 Restrictions on private foundations--Definition of terms.

South Dakota Statutes

§ 47-22-68.1 — Restrictions on private foundations--Definition of terms.

South Dakota § 47-22-68.1

Title 47CORPORATIONS

Ch. 47-22NONPROFIT CORPORATIONS--FORMATION AND GENERAL POWERS

This text of South Dakota § 47-22-68.1 (Restrictions on private foundations--Definition of terms.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 47-22-68.1 (2026).

Text

Terms as used in §§ to 47-22-68.9 , inclusive, shall have the following meaning:

(1)"Excess business holdings," as defined in section 4943(c) of the Internal Revenue Code;

(2)"Internal Revenue Code," the United States Internal Revenue Code of 1954, as amended;

(3)"Private foundation," as defined in section 509(a) of the Internal Revenue Code;

(4)"Self - dealing," as defined in section 4941(d) of the Internal Revenue Code;

(5)"Taxable expenditure," as defined in section 4945(d) of the Internal Revenue Code.

Free access — add to your briefcase to read the full text and ask questions with AI

Terms as used in §§ to 47-22-68.9 , inclusive, shall have the following meaning: (1) "Excess business holdings," as defined in section 4943(c) of the Internal Revenue Code; (2) "Internal Revenue Code," the United States Internal Revenue Code of 1954, as amended; (3) "Private foundation," as defined in section 509(a) of the Internal Revenue Code; (4) "Self - dealing," as defined in section 4941(d) of the Internal Revenue Code; (5) "Taxable expenditure," as defined in section 4945(d) of the Internal Revenue Code.