South Dakota
Title 55 · Chapter 55-9
14 entries
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55-9-1. Express trusts--Creation for charitable, educational, religious, or other public use.
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55-9-2. Validity of trust not affected by uncertainty or violation of rule against perpetuities--Disposal of property by trustee.
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55-9-3. Action to enforce charitable trust--Liberal construction to carry out intent--Notice of action to attorney general.
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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.
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55-9-5. Enforcement by attorney general as representative of beneficiaries--Exception.
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55-9-6. Restrictions to avoid taxability of income--Definition of terms.
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55-9-7. Restrictions deemed incorporated in instrument creating charitable trust or foundation.
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55-9-8. Self-dealing by trustee prohibited.
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55-9-9. Distributions required to avoid taxes.
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55-9-10. Retention of excess business holdings prohibited.
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55-9-11. Investments to jeopardize exempt purposes prohibited.
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55-9-12. Taxable expenditures prohibited.
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55-9-13. Judicial determination that restrictive provisions are contrary to instrument creating trust.
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55-9-14. State supervisory powers unimpaired by restrictions to avoid taxability of income.