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Code · South Dakota · Title 47 · Chapter 47-22

47-22-68.7. Taxable expenditures prohibited to foundation.

31 words·~1 min read·/sd/title-47/chapter-47-22/47-22-68-7·

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The corporation described in § 47-22-68.2 shall not make any taxable expenditure which would give rise to any liability for the tax imposed by section 4945(a) of the Internal Revenue Code.
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