South Dakota Administrative Rules
Title 46 - Department of Human Services
Article 46:11 - Developmental disabilities
Chapter 46:11:04 - Administrative requirements
Section 46:11:04:01 - Nonprofit corporations
Universal Citation: SD Admin Rules 46:11:04:01
Current through Register Vol. 51, page 43, September 23, 2024
A CSP must be a nonprofit corporation incorporated according to SDCL chapters 47-22 to 47-28, inclusive. The CSP must meet the definition for tax exemption status according to § 501(c)(3) of the United States Internal Revenue code of 1986, as amended, and in effect on November 15, 2010. If a SP is a nonprofit corporation, it must meet the same Internal Revenue Code requirements.
General Authority: SDCL 27B-2-26(2).
Law Implemented: SDCL 27B-2-26.
Note: Internal Revenue Service Federal Tax Information and Notice Inquiries, 1-800-829 -1040.
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