South Dakota Code § 43-5-7

Exempt transfers
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This chapter does not limit any of the following:
(1) Transfers, outright or in trust, for charitable purposes;
(2) Transfer to charitable corporations;
(3) Transfers to any cemetery corporation, society, or association; or
(4) Employees' trusts created as part of a pension, retirement, insurance, savings, stock bonus, profit sharing, or similar plan established by an employer for the benefit of employees eligible to participate.

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