Section 43-5-7 - Exempt transfers. - South Dakota Statutes

43-5-7. Exempt transfers. This chapter does not limit any of the following:
(1) Transfers, outright or in trust, for charitable purposes;
(2) Transfer to charitable corporations;
(3) Transfers to any cemetery corporation, society, or association; or
(4) Employees' trusts created as part of a pension, retirement, insurance, savings, stock bonus, profit sharing, or similar plan established by an employer for the benefit of employees eligible to participate.

Source: SL 1983, ch 304, § 3.