S.D. Codified Laws § 47-22-68.7

Current with legislation signed by the governor on or before 3/6/2024

Section 47-22-68.7 - Taxable expenditures prohibited to foundation

The corporation described in § 47-22-68.2 shall not make any taxable expenditure which would give rise to any liability for the tax imposed by section 4945(a) of the Internal Revenue Code.

SDCL 47-22-68.7

SL 1972, ch 244, § 2 (5).