ARSD § 64:06:01:38 — Relief agencies

Application for exempt
status must be made to the department. Exempt status shall be granted upon a
showing that the applicant meets the requirements of SDCL 10-45-10. In determining the qualifications for exemption as a relief agency the following shall be considered, but will not be exclusive, in the final determination of the exemption status request:
(1) The relief agency is
organized and conducted solely for the benefit of the general public and for
relief of the public burden;
(2) A person who needs the
services of the relief agency is not turned away because the person is not able
to pay for services;
(3) The relief agency does
not provide for gain or profit of any private member of the agency except in
the form of a salary;
(4) Upon dissolution the
assets of the agency are used for charitable purposes;
(5) The relief agency does
not present or appear to present any obstacles of any character, such as
founders' fees, mandatory assignment of income or property, or minimum fees, to
those who need the benefits of the agency;
(6) The average cost of
services of the relief agency exceeds the amount of fees actually collected;
(7) A major source of
income of the relief agency results from gifts, bequests, or donations, not
current charges;
(8) Allocation of
facilities or services of the relief agency is not related in any way to
ability to pay for such facilities or services; and
(9) The relief agency has
an exemption granted pursuant to section 501(c)(3) of
the Internal Revenue Code.
Once an exempt status is granted, such
a status must be renewed by the relief agency every five years with the filing
of a new application, bylaws, articles of incorporation, constitution or
articles of association.