§ 60.2-501. Financing of benefits to employees of nonprofit organizations.
A. Benefits paid to employees of nonprofit organizations shall be financed inaccordance with the provisions of this section. For the purpose of thissection, a nonprofit organization is an organization, or group oforganizations, described in § 501 (c) (3) of the United States InternalRevenue Code which is exempt from income tax under § 501 (a) of that Code.
B. Any nonprofit organization which, pursuant to subdivision 8 of subsectionB of § 60.2-210, is or becomes subject to this title shall pay taxes underthe provisions of § 60.2-511, unless it elects, in accordance with thissubsection, to pay to the Commission for the unemployment fund an amountequal to the amount of regular benefits and of one-half of the extendedbenefits paid, that is attributable to service in the employ of suchnonprofit organization, and that is for weeks of unemployment which beginduring the effective period of such election.
1. Any nonprofit organization which is or becomes subject to this title mayelect to become liable for payments in lieu of taxes for a period of not lessthan one taxable year beginning with January 1 of each year, provided itfiles with the Commission a written notice of its election within thethirty-day period immediately following such date.
2. Any nonprofit organization which becomes subject to this title may electto become liable for payments in lieu of taxes for a period of not less thantwelve months beginning with the date on which such subjectivity begins byfiling a written notice of its election with the Commission not later thanthirty days immediately following the date of the determination of suchsubjectivity.
3. Any nonprofit organization which makes an election in accordance withsubdivision 1 or 2 of this subsection shall continue to be liable forpayments in lieu of taxes until it files with the Commission a written noticeterminating its election not later than thirty days prior to the beginning ofthe taxable year for which such termination shall first be effective.
4. Any nonprofit organization which has been paying taxes under this titlemay change to a reimbursable basis by filing with the Commission, not laterthan thirty days prior to the beginning of any taxable year, a written noticeof election to become liable for payments in lieu of taxes. Such electionshall not be terminable by the organization for that and the next year.
5. The Commission may for good cause extend the period within which a noticeof election, or a notice of termination, shall be filed and may permit anelection to be retroactive but not any earlier than January 1 of the currentcalendar year.
6. The Commission, in accordance with such regulations as it may prescribe,shall notify each nonprofit organization of any determination which it maymake of its status as an employer and of the effective date of any electionwhich it makes and of any termination of such election. Such determinationsshall be subject to reconsideration, appeal and review in accordance with theprovisions of § 60.2-500.
C. Payments in lieu of taxes shall be made in accordance with the provisionsof this subsection, including either subdivision 1 or 2.
1. a. At the end of each calendar quarter, or at the end of any other periodas determined by the Commission, the Commission shall bill each nonprofitorganization, or group of such organizations, which has elected to makepayments in lieu of taxes for an amount equal to the full amount of regularbenefits plus one-half of the amount of extended benefits paid during suchquarter or other prescribed period that is attributable to service in theemploy of such organization.
b. If the final adjudication of a disputed claim finds the claimant totallyor partially ineligible for benefits, the nonprofit organization shall beliable for any bill resulting from payments made to the claimant during orprior to the appeal process, whether made by erroneous statutoryinterpretation, administrative error, or incorrect wage reporting.
2. a. Each nonprofit organization that has elected payments in lieu of taxesmay request permission to make such payments as provided in this paragraph.Such method of payment shall become effective upon approval by the Commission.
b. At the end of each calendar quarter, or at the end of such other period asdetermined by the Commission, the Commission shall bill each nonprofitorganization for an amount representing one of the following:
(1) One-tenth of one percent of its total payroll for the preceding calendaryear.
(2) Such percentage of its total payroll for the immediately precedingcalendar year as the Commission shall determine. Such determination shall bebased each year on the average benefit costs attributable to service in theemploy of nonprofit organizations during the preceding calendar year.
(3) For any organization which did not pay wages throughout the four calendarquarters of the preceding calendar year, such percentage of its payrollduring such year as the Commission shall determine.
c. At the end of each taxable year, the Commission may modify the quarterlypercentage of payroll thereafter payable by the nonprofit organization inorder to minimize excess or insufficient payments.
d. At the end of each taxable year, the Commission shall determine whetherthe total of payments for such year made by a nonprofit organization is moreor less than the total amount of regular benefits plus one-half of the amountof extended benefits paid to individuals during such taxable year based onwages attributable to service in the employ of such organization. Eachnonprofit organization whose total payments for such year are less than theamount so determined shall be liable for payment of the unpaid balance to thefund in accordance with subdivision 3 of this subsection. If the totalpayments exceed the amount so determined for the taxable year, all or a partof the excess may, at the discretion of the Commission, be refunded from thefund or retained in the fund as part of the payments which may be requiredfor the next taxable year.
3. Payment of any bill rendered under subdivision 1 or 2 of this subsectionshall be made not later than thirty days after such bill was mailed to thelast known address of the nonprofit organization or was otherwise deliveredto it, unless there has been an application for review and redetermination inaccordance with subdivision 5 of this subsection.
4. Payments made by any nonprofit organization under the provisions of thissubsection shall not be deducted or deductible, in whole or in part, from theremuneration of individuals in the employ of the organization.
5. The amount due specified in any bill from the Commission shall beconclusive on the organization unless, not later than thirty days after thebill was mailed to its last known address or otherwise delivered to it, theorganization files an appeal with the Commission, setting forth the groundsfor such appeal. Proceedings on appeal to the Commission from the amount of abill rendered under this subsection or a redetermination of such amount shallbe in accordance with the provisions of § 60.2-500. The decision of theCommission shall be subject to the provisions of § 60.2-500.
6. Past-due payments of amounts in lieu of taxes shall be subject to the sameinterest and penalties that, pursuant to § 60.2-519, apply to past-due taxes.
(1974, c. 466, § 60.1-89; 1981, cc. 248, 252; 1986, c. 480.)
§ 60.2-501. Financing of benefits to employees of nonprofit organizations.
A. Benefits paid to employees of nonprofit organizations shall be financed inaccordance with the provisions of this section. For the purpose of thissection, a nonprofit organization is an organization, or group oforganizations, described in § 501 (c) (3) of the United States InternalRevenue Code which is exempt from income tax under § 501 (a) of that Code.
B. Any nonprofit organization which, pursuant to subdivision 8 of subsectionB of § 60.2-210, is or becomes subject to this title shall pay taxes underthe provisions of § 60.2-511, unless it elects, in accordance with thissubsection, to pay to the Commission for the unemployment fund an amountequal to the amount of regular benefits and of one-half of the extendedbenefits paid, that is attributable to service in the employ of suchnonprofit organization, and that is for weeks of unemployment which beginduring the effective period of such election.
1. Any nonprofit organization which is or becomes subject to this title mayelect to become liable for payments in lieu of taxes for a period of not lessthan one taxable year beginning with January 1 of each year, provided itfiles with the Commission a written notice of its election within thethirty-day period immediately following such date.
2. Any nonprofit organization which becomes subject to this title may electto become liable for payments in lieu of taxes for a period of not less thantwelve months beginning with the date on which such subjectivity begins byfiling a written notice of its election with the Commission not later thanthirty days immediately following the date of the determination of suchsubjectivity.
3. Any nonprofit organization which makes an election in accordance withsubdivision 1 or 2 of this subsection shall continue to be liable forpayments in lieu of taxes until it files with the Commission a written noticeterminating its election not later than thirty days prior to the beginning ofthe taxable year for which such termination shall first be effective.
4. Any nonprofit organization which has been paying taxes under this titlemay change to a reimbursable basis by filing with the Commission, not laterthan thirty days prior to the beginning of any taxable year, a written noticeof election to become liable for payments in lieu of taxes. Such electionshall not be terminable by the organization for that and the next year.
5. The Commission may for good cause extend the period within which a noticeof election, or a notice of termination, shall be filed and may permit anelection to be retroactive but not any earlier than January 1 of the currentcalendar year.
6. The Commission, in accordance with such regulations as it may prescribe,shall notify each nonprofit organization of any determination which it maymake of its status as an employer and of the effective date of any electionwhich it makes and of any termination of such election. Such determinationsshall be subject to reconsideration, appeal and review in accordance with theprovisions of § 60.2-500.
C. Payments in lieu of taxes shall be made in accordance with the provisionsof this subsection, including either subdivision 1 or 2.
1. a. At the end of each calendar quarter, or at the end of any other periodas determined by the Commission, the Commission shall bill each nonprofitorganization, or group of such organizations, which has elected to makepayments in lieu of taxes for an amount equal to the full amount of regularbenefits plus one-half of the amount of extended benefits paid during suchquarter or other prescribed period that is attributable to service in theemploy of such organization.
b. If the final adjudication of a disputed claim finds the claimant totallyor partially ineligible for benefits, the nonprofit organization shall beliable for any bill resulting from payments made to the claimant during orprior to the appeal process, whether made by erroneous statutoryinterpretation, administrative error, or incorrect wage reporting.
2. a. Each nonprofit organization that has elected payments in lieu of taxesmay request permission to make such payments as provided in this paragraph.Such method of payment shall become effective upon approval by the Commission.
b. At the end of each calendar quarter, or at the end of such other period asdetermined by the Commission, the Commission shall bill each nonprofitorganization for an amount representing one of the following:
(1) One-tenth of one percent of its total payroll for the preceding calendaryear.
(2) Such percentage of its total payroll for the immediately precedingcalendar year as the Commission shall determine. Such determination shall bebased each year on the average benefit costs attributable to service in theemploy of nonprofit organizations during the preceding calendar year.
(3) For any organization which did not pay wages throughout the four calendarquarters of the preceding calendar year, such percentage of its payrollduring such year as the Commission shall determine.
c. At the end of each taxable year, the Commission may modify the quarterlypercentage of payroll thereafter payable by the nonprofit organization inorder to minimize excess or insufficient payments.
d. At the end of each taxable year, the Commission shall determine whetherthe total of payments for such year made by a nonprofit organization is moreor less than the total amount of regular benefits plus one-half of the amountof extended benefits paid to individuals during such taxable year based onwages attributable to service in the employ of such organization. Eachnonprofit organization whose total payments for such year are less than theamount so determined shall be liable for payment of the unpaid balance to thefund in accordance with subdivision 3 of this subsection. If the totalpayments exceed the amount so determined for the taxable year, all or a partof the excess may, at the discretion of the Commission, be refunded from thefund or retained in the fund as part of the payments which may be requiredfor the next taxable year.
3. Payment of any bill rendered under subdivision 1 or 2 of this subsectionshall be made not later than thirty days after such bill was mailed to thelast known address of the nonprofit organization or was otherwise deliveredto it, unless there has been an application for review and redetermination inaccordance with subdivision 5 of this subsection.
4. Payments made by any nonprofit organization under the provisions of thissubsection shall not be deducted or deductible, in whole or in part, from theremuneration of individuals in the employ of the organization.
5. The amount due specified in any bill from the Commission shall beconclusive on the organization unless, not later than thirty days after thebill was mailed to its last known address or otherwise delivered to it, theorganization files an appeal with the Commission, setting forth the groundsfor such appeal. Proceedings on appeal to the Commission from the amount of abill rendered under this subsection or a redetermination of such amount shallbe in accordance with the provisions of § 60.2-500. The decision of theCommission shall be subject to the provisions of § 60.2-500.
6. Past-due payments of amounts in lieu of taxes shall be subject to the sameinterest and penalties that, pursuant to § 60.2-519, apply to past-due taxes.
(1974, c. 466, § 60.1-89; 1981, cc. 248, 252; 1986, c. 480.)
§ 60.2-501. Financing of benefits to employees of nonprofit organizations.
A. Benefits paid to employees of nonprofit organizations shall be financed inaccordance with the provisions of this section. For the purpose of thissection, a nonprofit organization is an organization, or group oforganizations, described in § 501 (c) (3) of the United States InternalRevenue Code which is exempt from income tax under § 501 (a) of that Code.
B. Any nonprofit organization which, pursuant to subdivision 8 of subsectionB of § 60.2-210, is or becomes subject to this title shall pay taxes underthe provisions of § 60.2-511, unless it elects, in accordance with thissubsection, to pay to the Commission for the unemployment fund an amountequal to the amount of regular benefits and of one-half of the extendedbenefits paid, that is attributable to service in the employ of suchnonprofit organization, and that is for weeks of unemployment which beginduring the effective period of such election.
1. Any nonprofit organization which is or becomes subject to this title mayelect to become liable for payments in lieu of taxes for a period of not lessthan one taxable year beginning with January 1 of each year, provided itfiles with the Commission a written notice of its election within thethirty-day period immediately following such date.
2. Any nonprofit organization which becomes subject to this title may electto become liable for payments in lieu of taxes for a period of not less thantwelve months beginning with the date on which such subjectivity begins byfiling a written notice of its election with the Commission not later thanthirty days immediately following the date of the determination of suchsubjectivity.
3. Any nonprofit organization which makes an election in accordance withsubdivision 1 or 2 of this subsection shall continue to be liable forpayments in lieu of taxes until it files with the Commission a written noticeterminating its election not later than thirty days prior to the beginning ofthe taxable year for which such termination shall first be effective.
4. Any nonprofit organization which has been paying taxes under this titlemay change to a reimbursable basis by filing with the Commission, not laterthan thirty days prior to the beginning of any taxable year, a written noticeof election to become liable for payments in lieu of taxes. Such electionshall not be terminable by the organization for that and the next year.
5. The Commission may for good cause extend the period within which a noticeof election, or a notice of termination, shall be filed and may permit anelection to be retroactive but not any earlier than January 1 of the currentcalendar year.
6. The Commission, in accordance with such regulations as it may prescribe,shall notify each nonprofit organization of any determination which it maymake of its status as an employer and of the effective date of any electionwhich it makes and of any termination of such election. Such determinationsshall be subject to reconsideration, appeal and review in accordance with theprovisions of § 60.2-500.
C. Payments in lieu of taxes shall be made in accordance with the provisionsof this subsection, including either subdivision 1 or 2.
1. a. At the end of each calendar quarter, or at the end of any other periodas determined by the Commission, the Commission shall bill each nonprofitorganization, or group of such organizations, which has elected to makepayments in lieu of taxes for an amount equal to the full amount of regularbenefits plus one-half of the amount of extended benefits paid during suchquarter or other prescribed period that is attributable to service in theemploy of such organization.
b. If the final adjudication of a disputed claim finds the claimant totallyor partially ineligible for benefits, the nonprofit organization shall beliable for any bill resulting from payments made to the claimant during orprior to the appeal process, whether made by erroneous statutoryinterpretation, administrative error, or incorrect wage reporting.
2. a. Each nonprofit organization that has elected payments in lieu of taxesmay request permission to make such payments as provided in this paragraph.Such method of payment shall become effective upon approval by the Commission.
b. At the end of each calendar quarter, or at the end of such other period asdetermined by the Commission, the Commission shall bill each nonprofitorganization for an amount representing one of the following:
(1) One-tenth of one percent of its total payroll for the preceding calendaryear.
(2) Such percentage of its total payroll for the immediately precedingcalendar year as the Commission shall determine. Such determination shall bebased each year on the average benefit costs attributable to service in theemploy of nonprofit organizations during the preceding calendar year.
(3) For any organization which did not pay wages throughout the four calendarquarters of the preceding calendar year, such percentage of its payrollduring such year as the Commission shall determine.
c. At the end of each taxable year, the Commission may modify the quarterlypercentage of payroll thereafter payable by the nonprofit organization inorder to minimize excess or insufficient payments.
d. At the end of each taxable year, the Commission shall determine whetherthe total of payments for such year made by a nonprofit organization is moreor less than the total amount of regular benefits plus one-half of the amountof extended benefits paid to individuals during such taxable year based onwages attributable to service in the employ of such organization. Eachnonprofit organization whose total payments for such year are less than theamount so determined shall be liable for payment of the unpaid balance to thefund in accordance with subdivision 3 of this subsection. If the totalpayments exceed the amount so determined for the taxable year, all or a partof the excess may, at the discretion of the Commission, be refunded from thefund or retained in the fund as part of the payments which may be requiredfor the next taxable year.
3. Payment of any bill rendered under subdivision 1 or 2 of this subsectionshall be made not later than thirty days after such bill was mailed to thelast known address of the nonprofit organization or was otherwise deliveredto it, unless there has been an application for review and redetermination inaccordance with subdivision 5 of this subsection.
4. Payments made by any nonprofit organization under the provisions of thissubsection shall not be deducted or deductible, in whole or in part, from theremuneration of individuals in the employ of the organization.
5. The amount due specified in any bill from the Commission shall beconclusive on the organization unless, not later than thirty days after thebill was mailed to its last known address or otherwise delivered to it, theorganization files an appeal with the Commission, setting forth the groundsfor such appeal. Proceedings on appeal to the Commission from the amount of abill rendered under this subsection or a redetermination of such amount shallbe in accordance with the provisions of § 60.2-500. The decision of theCommission shall be subject to the provisions of § 60.2-500.
6. Past-due payments of amounts in lieu of taxes shall be subject to the sameinterest and penalties that, pursuant to § 60.2-519, apply to past-due taxes.
(1974, c. 466, § 60.1-89; 1981, cc. 248, 252; 1986, c. 480.)
