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EAST RIVER LEGAL SERVICES v. STATE, ETC.

No. 13236.

303 N.W.2d 375 (1981)

EAST RIVER LEGAL SERVICES, a nonprofit corporation, Appellee, v. STATE of South Dakota, DEPARTMENT OF REVENUE, Appellant.

Supreme Court of South Dakota.

Decided March 18, 1981.

Attorney(s) appearing for the Case

John D. Wagner, East River Legal Services, Brookings, for appellee.

Gene R. Woodle, Asst. Atty. Gen., Pierre, for appellant; Mark V. Meierhenry, Atty. Gen., Pierre, on the brief.

DUNN, Justice.

The South Dakota Department of Revenue (Department) appeals from an order of the circuit court which reversed Department's Declaratory Ruling 79-5. We affirm the circuit court.

East River Legal Services (ERLS) is a nonprofit corporation which is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code. The sole purpose of ERLS is to provide free legal services to persons of low income who cannot afford the ordinary...

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