South Dakota Code § 47-24-18

Definitions
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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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