Chapter
CHARITABLE TRUSTS
- S.D. Codified Laws § 55-9-1— Express trusts--Creation for charitable, educational, religious, or other public use
- S.D. Codified Laws § 55-9-2— Validity of trust not affected by uncertainty or violation of rule against perpetuities--Disposal of property by trustee
- S.D. Codified Laws § 55-9-3— Action to enforce charitable trust--Liberal construction to carry out intent--Notice of action to attorney general
- S.D. Codified Laws § 55-9-4— Incomplete or imperfect trust--Purposes impracticable or impossible of performance--Administration to accomplish general purpose--Order of court with consent of donor, if alive and competent
- S.D. Codified Laws § 55-9-5— Enforcement by attorney general as representative of beneficiaries--Exception
- S.D. Codified Laws § 55-9-6— Restrictions to avoid taxability of income--Definition of terms
- S.D. Codified Laws § 55-9-7— Restrictions deemed incorporated in instrument creating charitable trust or foundation
- S.D. Codified Laws § 55-9-8— Self-dealing by trustee prohibited
- S.D. Codified Laws § 55-9-9— Distributions required to avoid taxes
- S.D. Codified Laws § 55-9-10— Retention of excess business holdings prohibited
- S.D. Codified Laws § 55-9-11— Investments to jeopardize exempt purposes prohibited
- S.D. Codified Laws § 55-9-12— Taxable expenditures prohibited
- S.D. Codified Laws § 55-9-13— Judicial determination that restrictive provisions are contrary to instrument creating trust
- S.D. Codified Laws § 55-9-14— State supervisory powers unimpaired by restrictions to avoid taxability of income