S.D. Codified Laws § 47-24-18

Current through the 2024 Legislative Session

Section 47-24-18 - Definitions

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.

SDCL 47-24-18

SL 2021, ch 196, §1.

Added by S.L. 2021, ch. 196,s. 1, eff. 7/1/2021.