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.