Does a South Dakota Nonprofit Need an Audit?
South Dakota's Attorney General states that the state has no licensing or registration requirements for non-profit or charitable organizations, so a charity files no state registration; only paid solicitors register. The page sets no audit requirement. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.
Data as of Nov 15, 2026 · Source: Federal Audit Clearinghouse (public data)
Does a South Dakota nonprofit need an audit?
South Dakota's Attorney General states that the state has no licensing or registration requirements for non-profit or charitable organizations, so a charity files no state registration; only paid solicitors register. The page sets no audit requirement. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.
| Topic | Applies to | Rule | Threshold | Source | Last verified |
|---|---|---|---|---|---|
| State charity registration | Non-profit and charitable organizations in South Dakota | South Dakota does not have licensing or registration requirements for non-profit or charitable organizations, and does not require charitable organizations that solicit by direct mail to register. Paid solicitors who conduct telephone solicitation campaigns for a charitable organization must be registered and bonded with the Attorney General's Division of Consumer Protection, and paid solicitors hired by a charity must provide solicitation campaign notices and financial reports. The page does not state an audit requirement for charities. | — | South Dakota Office of the Attorney General, Division of Consumer Protection — Charities & Contributions | Last verified: 2026-11-15 |
Who enforces this in South Dakota?
The first rule in the table comes from South Dakota Office of the Attorney General, Division of Consumer Protection — Charities & Contributions. Check that source for the South Dakota office and the filing instructions that apply to your organization.
How does this differ from the federal single audit?
The federal single audit applies when a nonprofit spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024 ($750,000 for earlier fiscal years). State rules are separate and are listed on this page.
Read what the single audit threshold means or check whether an organization needs a federal single audit.
Common questions
Does a South Dakota nonprofit need an audit?
South Dakota's Attorney General states that the state has no licensing or registration requirements for non-profit or charitable organizations, so a charity files no state registration; only paid solicitors register. The page sets no audit requirement. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.