Both non-profit and for-profit corporations must be registered with
the secretary of state's office. Out-of-state corporations must be
registered before doing business in this state.
South Dakota Laws
For questions related to federal taxes and the different business and
non-profit distinctions associated with federal tax organizational filings,
please check out the links to the IRS website widget above. Also, note that
the Secretary of State cannot answer questions about Internal Revenue
Service requirements, filings or procedures. IRS contact information
is available through the websites linked above.