S.D. Codified Laws § 47-24-19
Protection--Nonprofit corporations--Charitable trusts
An executive branch agency, bureau, department, division, board, commission, officer, or official may not require any annual filing or reporting of a nonprofit corporation or charitable trust that is more stringent, restrictive, or expansive than that required by state or federal law.
Source: SL 2021, ch 196, § 2.