Start a nonprofit · South Dakota
How to Start a Nonprofit in South Dakota
South Dakota charges $30 to file nonprofit articles of incorporation, and state law requires three or more directors. The annual report costs $10. The form requires a registered agent and offers three ways to name one.
Every fee and rule on this page was checked against the agency's own publication on November 8, 2026. Sources are linked under each item.
At a glance
The South Dakota requirements in one table.
| Type of entity | A South Dakota nonprofit corporation, formed by filing Articles of Incorporation with the Secretary of State. Sources: SOS articles form |
|---|---|
| State filing fee | $30, paid by check to the Secretary of State. Sources: SOS filing fees, SOS articles form |
| Incorporators | One or more persons. A person can be an individual or an entity. Sources: SOS articles form |
| Initial board | Three or more directors, required by SDCL 47-23-14. Sources: SOS articles form |
| Registered agent | Required. Name one noncommercial agent with a South Dakota street address, one commercial registered agent by CRA number, or a company officer with a South Dakota business address. Sources: SOS articles form |
| Federal exemption | Form 1023 ($600) or Form 1023-EZ ($275), filed electronically on Pay.gov. Sources: IRS fee page, IRS e-filing notice |
| Annual report | $10 for a domestic nonprofit corporation. Sources: SOS filing fees |
The steps
Four steps, in the order they happen.
Seat at least three directors.
The articles form states that three or more directors are required by law, citing SDCL 47-23-14.
Sources: SOS articles form
Choose a registered agent.
The form offers three options and asks the filer to complete only one: a noncommercial agent, meaning an individual or other noncommercial agent with a South Dakota street address, a commercial registered agent identified by its CRA number, or a company officer identified by title with a business office address in South Dakota.
Sources: SOS articles form
File the articles and pay $30.
One or more persons act as incorporators. The filing fee is $30, paid by check made out to the Secretary of State.
Sources: SOS articles form, SOS filing fees
Apply to the IRS for 501(c)(3) status.
Forming a corporation does not make it tax-exempt. The federal application is Form 1023, with a $600 user fee, or the shorter Form 1023-EZ, with a $275 user fee, for smaller organizations that pass the eligibility worksheet in the form instructions. Both are filed electronically on Pay.gov, and the IRS returns paper applications. The IRS notes that the amounts can change.
The IRS answers with a determination letter, the written ruling that recognizes the exemption.
Sources: IRS fee page, IRS e-filing notice
Not covered
What this page does not verify for South Dakota.
Two rules were not confirmed from an official South Dakota source for this guide.
Charity registration.
The Secretary of State sources reviewed do not describe a charitable solicitation registration. Confirm with the Secretary of State before soliciting donations in South Dakota.
Sales tax.
The Department of Revenue's nonprofit exemption rules were not reviewed for this guide. Confirm with the Department of Revenue before the first large purchase.
After you form
Staying in good standing.
One state filing recurs.
File the annual report.
The annual report fee is $10 for a domestic nonprofit corporation. The Secretary of State's fee page does not state the due date, so confirm it in the Secretary of State's online system.
Sources: SOS filing fees
Common questions
Quick answers.
How much does it cost to start a nonprofit in South Dakota?
The articles cost $30, plus the IRS user fee of $275 for Form 1023-EZ or $600 for Form 1023. That totals $305 or $630 as of the date this page was verified.
How many directors does a South Dakota nonprofit need?
Three or more, as required by SDCL 47-23-14.
Does a South Dakota nonprofit need a registered agent?
Yes. The articles form requires one of three options: a noncommercial agent, a commercial registered agent or a company officer, each with South Dakota contact details.
After the filing
What comes next for a South Dakota nonprofit.
The state filing is the short part. These are the next four jobs, and the book that handles each.
- Book I
Get the federal application and first-year budget right
The name, bylaws, the IRS application, a founding board and a first-year budget that balances.
- Book X
Start from finished documents
Forty annotated documents, including bylaws, budgets, policies, job descriptions and board papers, as editable Word files.
- Book VII
Build the board on purpose
What a board is for, recruiting for the skills you lack, working with the chair and running meetings that reach decisions.
- Book VIII
Stay in good standing
Charitable solicitation registration, operating in a second state, insurance and annual filings.
The complete set
All ten books and forty documents, $149.
All ten books in PDF and EPUB, plus the forty documents from Book X as editable Word files. The books are not sold separately.
Free when you join the list
Every Document a New Nonprofit Needs
Articles, bylaws, minutes, the exemption application, the policies and the filings: the whole sequence a new organization has to produce, in the order it arrives.
Sources
Where each figure comes from.
- South Dakota Secretary of State, Filing Fees
- South Dakota Secretary of State, Articles of Incorporation for a Nonprofit Corporation
- IRS, Form 1023 and 1023-EZ: amount of user fee
- IRS, Changes to the exempt organization determinations process
Last verified November 8, 2026. Fees and rules change, so confirm with the agency before you file. This page is general information and not legal or tax advice.