47-24-18. Definitions. Terms as used in §§ 47-24-19 and 47-24-20 mean:(1)'Nonprofit corporation,' as defined in § 47-22-1;(2)'Charitable trust,' as defined in section 4947(a)(1) of the United States Internal Revenue Code as amended and in effect on January 1, 2021. Source: SL 2021, ch 196, § 1.
South Dakota Legal Code