South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:38

Relief agencies

Official textsdlegislature.gov10 subsections

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.

Last amended: Source: SL 1975, ch 16, § 1; 2 SDR 40, effective December 8, 1975; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-10. Declaratory Rulings: The Salvation Army is a nonprofit relief agency not subject to sales tax. Secretary of Revenue Declaratory Ruling No. 75-1. A nonprofit corporation whose general purpose is to provide services to older persons in the commu

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