Fundraising compliance (South Dakota & United States)
This page summarizes the legal framework that applies to the Foundation's charitable fundraising in the United States. Foundation counsel maintains complete records; the summary below is for public transparency and is not legal advice.
1. Corporate standing in South Dakota
Angel Edu Tam Foundation Inc is a nonprofit corporation organized under South Dakota law (SDCL Title 47, Chapter 22 — Domestic Nonprofit Corporations). SD Business ID: NS275368; effective date: 2024-05-20. The Foundation maintains a registered agent and registered office in South Dakota as required by the state, and must file an annual report with the South Dakota Secretary of State to remain in current standing.
- South Dakota Secretary of State — Business Services — public corporate-standing lookup.
2. Charitable solicitation in South Dakota
South Dakota differs from most states in that it does NOT require general charitable-solicitation registration before requesting donations in the state. However, paid-solicitor rules (SDCL Chapter 37-30) apply if the Foundation engages a compensated professional fundraiser. The South Dakota Attorney General's office receives consumer complaints about suspicious donation requests.
3. United States (federal)
For contributions to be deductible for U.S. federal income-tax purposes, an organization must be recognized by the IRS as described in IRC §501(c)(3). The Foundation's federal tax-exempt status as of the latest review has NOT been publicly verified through the IRS Tax Exempt Organization Search (TEOS). Until confirmed, the Foundation does NOT claim that contributions are deductible under §170.
- IRS Tax Exempt Organization Search (TEOS)
- IRS Publication 526 — Charitable Contributions
- IRS Publication 557 — Tax-Exempt Status for Your Organization
4. Fundraising communications
When the Foundation resumes public fundraising, all communications will avoid false or misleading statements, disclose purposes and use of funds, comply with CAN-SPAM (15 U.S.C. §7701 et seq.), and apply reasonable payment-fraud safeguards. The Foundation does not solicit payments by personal bank account number or by payment links not published on this official site.
5. Multi-state & international
Accepting donations from residents of other states may trigger that state's charitable-solicitation registration or exemption rules. Gifts from non-U.S. sources may be subject to additional rules. The Foundation will work with counsel to expand registrations as required before opening multi-state channels.
6. Contact
Angel Edu Tam Foundation Inc
4809 W 41st St, Ste 202, Sioux Falls, SD 57106, US
[email protected]