South Dakota Booster Club Filing Requirements
Your state
Updated Oct 6, 202615 sources
At a Glance
| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Secretary of State | Articles of Incorporation (nonprofit) | $30 | once |
| Annual/biennial report | Secretary of State | Nonprofit annual report | $10 | annual |
| State income/franchise tax exemption | None | No state income tax | $0 | not applicable |
| Sales tax exemption on purchases | Department of Revenue | Not available to booster clubs | n/a | none |
| Sales tax on fundraiser sales | Department of Revenue | Exempt for school-approved clubs; otherwise sales tax license | n/a | per sale |
| Charitable solicitation registration | None | Not required | $0 | none |
| Raffle permit/registration | County or city governing body; Secretary of State for statewide sales | Written notice 30 days ahead | None stated | each raffle |
- Incorporate as nonprofit
- AgencySecretary of StateFormArticles of Incorporation (nonprofit)Fee$30Frequencyonce
- Annual/biennial report
- AgencySecretary of StateFormNonprofit annual reportFee$10Frequencyannual
- State income/franchise tax exemption
- AgencyNoneFormNo state income taxFee$0Frequencynot applicable
- Sales tax exemption on purchases
- AgencyDepartment of RevenueFormNot available to booster clubsFeen/aFrequencynone
- Sales tax on fundraiser sales
- AgencyDepartment of RevenueFormExempt for school-approved clubs; otherwise sales tax licenseFeen/aFrequencyper sale
- Charitable solicitation registration
- AgencyNoneFormNot requiredFee$0Frequencynone
- Raffle permit/registration
- AgencyCounty or city governing body; Secretary of State for statewide salesFormWritten notice 30 days aheadFeeNone statedFrequencyeach raffle
South Dakota is one of the simplest states for a booster club: there is no state income tax, no charitable solicitation registration, and no raffle permit. The state’s gambling statute names a “local civic, service, or booster club” as an organization allowed to hold raffles, provided it gives local officials 30 days’ written notice. The filings that matter are the $10 nonprofit annual report and sales tax, which a booster club pays on its purchases.
Forming a Nonprofit Corporation in South Dakota
The club files nonprofit Articles of Incorporation with the Secretary of State (external site) for $30. Under SDCL 47-22-6 (external site), the articles state the name, duration, purpose, membership, the registered agent (the person who receives legal papers at a South Dakota address), the initial board, and the incorporators. The Secretary of State’s nonprofit guide (external site) calls for at least three incorporators age 18 or older and three directors. The articles should also carry the language the IRS (Internal Revenue Service) requires for 501(c)(3) status, the federal charitable exemption. See How to Incorporate a Booster Club.
Annual report. Every nonprofit corporation files a $10 annual report due the first day of its anniversary month: a club incorporated June 11, 2026 files by June 1, 2027 and every June 1 after. The Secretary of State (external site) marks an entity delinquent two months after the due date. Nonprofits are exempt from the $55 late fee but can be administratively dissolved; reinstatement costs $30 plus fees.
A 2026 amendment to SDCL 59-11-25 (external site), effective January 1, 2027, lets an entity choose its anniversary month or January 31 as its filing date, on the formation document or later by a change-of-filing-date form.
State Tax Exemption
South Dakota has no corporate income tax (external site) and no personal income tax, so there is no state exemption to apply for and no state return to file.
Sales Tax
The state sales tax rate is 4.2%, plus municipal sales tax of 1% to 2% where a city imposes it (Department of Revenue tax fact, January 2026 (external site)).
Purchases. A booster club pays sales tax on what it buys. The exemptions cover governments (including public schools), nonprofit hospitals, certain private schools, and relief agencies serving the poor (SDCL 10-45-10 (external site)). A booster club is none of these. A purchase made on the school’s certificate but paid with club money is taxable.
Fundraiser sales. SDCL 10-45-13 (external site) exempts admissions and receipts from activities sponsored and operated by elementary or high schools “or related clubs or supporting organizations approved or supervised by a school,” when the entire net proceeds are spent for educational purposes. The club pays tax when it buys concession items or spirit wear, then sells without collecting tax. The Department of Revenue’s example: a school group selling concessions needs no sales tax license if it paid tax on the items.
Charitable or youth events of no more than three consecutive days, and raffle receipts, are also exempt. A club running an ongoing store outside these exemptions needs a sales tax license (external site). See Sales Tax for Booster Clubs.
Charitable Solicitation Registration
South Dakota has no Charitable solicitation registrationRegistration with a state office, usually the attorney general or secretary of state, before asking the public for donations, typically renewed each year with a financial report. Whether it is required, and the thresholds and fees, vary by state.All terms requirement for charities. Only a paid telephone solicitor registers with the Attorney General (SDCL 37-30-3 (external site)). Online donations from other states may trigger those states’ rules. See Online Fundraising for Booster Clubs.
Raffles and Gaming
Raffles (lotteries in the statute) are legal for booster clubs under SDCL 22-25-25 (external site), with no state license, fee, or years-in-existence requirement. The conditions:
- Give 30 days’ written notice of the time and place to the county or municipal governing body. The raffle may proceed unless that body passes a resolution objecting.
- For statewide ticket sales, notify the Secretary of State through its raffle request process (external site) and the governing body where the drawing is held. A city may ban statewide raffle ticket sales by ordinance.
- State the actual value of each prize before selling any tickets.
- Use no outside operator, and let no individual benefit from proceeds.
- Pay no one more than minimum wage per hour or $60, whichever is greater.
Violations are a Class 2 misdemeanor (SDCL 22-25-26 (external site)). The statute sets no ticket price limit, no limit on the number of raffles, and no annual report. Bingo prizes are capped at $2,000 per play.
The statute does not address online ticket sales or 50/50 raffles. Because a 50/50 raffleA raffle in which the winner receives half of the ticket sales and the club keeps the other half, usually sold and drawn during one game or event. It is legally a raffle with a cash prize, so state raffle law applies.All terms prize is not known before tickets are sold, a club should confirm with the county or city attorney before running one. See 50/50 Raffles and Online and Electronic Raffles.
Annual Compliance Calendar for South Dakota
| Filing | Due date | Agency |
|---|---|---|
| Nonprofit annual report ($10) | First day of anniversary month (or January 31 if elected, from 2027) | Secretary of State |
| Form 990-N | 15th day of 5th month after fiscal year end: May 15 (calendar year), November 15 (June 30 fiscal year) | IRS |
| Raffle notice | 30 days before the raffle or first ticket sale | County or city governing body |
| Statewide raffle notice | Before tickets are sold | Secretary of State |
| Charitable registration | Not required | None |
A fiscal year is the club’s 12-month accounting year. Form 990-N is for clubs with gross receipts normally $50,000 or less.
Common Mistakes in South Dakota
- Using the school’s tax exemption. Supplies bought on the school’s certificate with club funds are taxable.
- Skipping the 30-day raffle notice. Clubs assume no permit means no paperwork. Conducting a raffle without notice is a Class 2 misdemeanor.
- Missing the annual report. With no late fee, reminders get ignored until the club is dissolved.
- Running a fundraiser without school approval. The school-club sales exemption applies to clubs approved or supervised by a school; without it, events longer than three consecutive days are taxable.
South Dakota Booster Club Filing Requirements
https://boosterclub.org/states/south-dakota/
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Related pages
- Booster Club Filing Requirements by State · StatesCompare South Dakota with other states
- Sales Tax for Booster Clubs · TaxesPurchases, resale, and fundraiser exemptions
- Are Booster Club Raffles Legal · RafflesThe state-by-state raffle summary
- How to File Form 990-N for a Booster Club · TaxesThe federal annual filing
- Booster Club Compliance Calendar · TaxesFederal and state deadlines in one place
Sources
- South Dakota Secretary of State (external site)sdsos.gov/general-information/filing-fees.aspx
- South Dakota Secretary of State (external site)sdsos.gov/business-services/corporations/contact.aspx
- South Dakota Secretary of State (external site)sdsos.gov/Business-Services/BusinessResources/BusinessResourcesDocs/pamphlet-nonprofit20170327.pdf
- South Dakota Secretary of State (external site)sdsos.gov/general-information/executive-actions/raffle-requests/default.aspx
- South Dakota Legislature (external site)sdlegislature.gov/Statutes/47-22-6
- South Dakota Legislature (external site)sdlegislature.gov/Statutes/59-11-25
- South Dakota Legislature (external site)sdlegislature.gov/Statutes/22-25-25
- South Dakota Legislature (external site)sdlegislature.gov/Statutes/22-25-26
- South Dakota Legislature (external site)sdlegislature.gov/Statutes/10-45-10
- South Dakota Legislature (external site)sdlegislature.gov/Statutes/10-45-13
- South Dakota Legislature (external site)sdlegislature.gov/Statutes/37-30-3
- South Dakota Department of Revenue (external site)dor.sd.gov/businesses/taxes
- South Dakota Department of Revenue (external site)dor.sd.gov/businesses/taxes/sales-use-tax
- South Dakota Department of Revenue (external site)dor.sd.gov/media/sgxnhnhl/exemptentities.pdf
- IRS (external site)irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard
Updated October 6, 2026
Disclaimer: This page is general information for volunteer-run booster clubs. It is not legal, tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or government agency. Rules change and vary by state and district. Confirm current requirements with the IRS, the relevant state agency, the school district, and a qualified professional before acting. If a fact on this page is out of date, we want to know.