South Dakota Statutes

§ 47-24-18 — Definitions.

South Dakota·Title 47 CORPORATIONS·Ch. 47-22 NONPROFIT CORPORATIONS--RECORDS, FISCAL AFFAIRS AND REPORTS

Terms as used in §§ 47-24-19 and 47-24-20 mean:

(1)"Nonprofit corporation," as defined in § 47-22-1 ;
(2)"Charitable trust," as defined in section 4947(a)(1) of the United States Internal Revenue Code as amended and in effect on January 1, 2021.

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Legislative History

SL 2021, ch 196, § 1.

Nearby Sections

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