S.D. Admin. R. 24:52:01:01

Current through Register Vol. 51, page 67, December 16, 2024

Section 24:52:01:01 - Donated objects as tax deductions

Donations to the museum are tax deductible as charitable contributions for the value of the property as determined by an appraisal or receipt. The donor shall secure the appraisal. Staff members may not appraise donations.

S.D. Admin. R. 24:52:01:01

13 SDR 23, effective 9/1/1986.

General Authority: SDCL 1-18C-12.

Law Implemented: SDCL 1-18C-12.