South Dakota Nonprofits State Tax Overview

- Updated May 09, 2020 - 8.00 AM - Admin, ExpressTaxExempt

Read through this page to explore everything related to the State of South Dakota's registration and reinstatement process of charity organizations.

To offer a comprehensive understanding, we have listed the filing methods the South Dakota state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.

1. Registration and Reinstatement of Nonprofit Corporation for South Dakota

Your articles of incorporation should contain a required purpose clause and a dissolution of assets provision if you want to apply for a tax exemption as a charitable organization with the IRS. Check the IRS website to get information about 501(c)(3) qualification. An organization has to fulfill the following requirements of the state to be granted tax-exempt status in the state. Both nonprofit and for-profit businesses must register with the South Dakota Secretary of State's office. It is necessary for the Out-of-state businesses to register before doing business in this state.

Registration of Nonprofit Corporation for South Dakota

Organizations must file nonprofit corporation organization Article of Incorporation with the South Dakota state to obtain the Nonprofit corporation status.

Forms Required: Article of Incorporation

Filing fee: $30

Payment method: Make check payable to the SECRETARY OF STATE

Filing method: Mail

Mailing Address

Mailing address:

Secretary of State Office
500 E Capitol Ave
Pierre, SD 57501

Reinstate of Nonprofit Corporation for South Dakota

The state office of South Dakota must receive a Tax Clearance Certificate from the Department of Revenue for the Reinstatement application to be processed. Request for the certificate at https://dorresources.sd.gov/f/2026 for it to be forwarded to the office.

You will have to file all the due and rejected annual reports and pay for each with a credit card. The system will then allow you to print an Application for Reinstatement. This has to be MAILED to the South Dakota state office with the proper reinstatement filing fee.

Forms required: Application of Reinstatement

Filing fee: $30

Filing method: Online (or) Mail

Mailing Address

Mailing address:

Secretary of State Office
500 E Capitol Ave
Pierre, SD 57501

NOTE: A Statement of Change of Registered Office or Registered Agent or both must be submitted before the Application for Reinstatement if the registered agent name and/or address needs to be changed.

2. Annual Reports and Filing Instructions for Nonprofits in South Dakota

Filing Annual Reports for South Dakota

Annual Report tool can be used to file an original Annual Report by registered business entities that are 'Active'. Annual reports must be submitted to the South Dakota Secretary of the State online or through postal mail.

Forms required: Annual Report

Filing fee:

$ 10 Online Filing

$ 15 additional fee for paper filing the form

Due Date: All South Dakota Annual Reports are due on the last day of your anniversary month

Penalty: $50 Late fee per Annual Report

Filing method: Online (or) Postal Mail

Mailing Address

Mailing address:

Secretary of State Office
500 E Capitol Ave
Pierre, SD 57501

E-File Form 990-N (e-Postcard), 990-EZ, 990, 990-PF, 1120-POL, 8868
with our Software

Access our resource center for more information about tax relief due to COVID-19. Visit Now