1997 Minnesota Statutes

     268.053 Payment to fund by nonprofit corporations. 

    (a) Any nonprofit organization that is determined to be an 
 employer shall pay contributions unless it elects to make 
 payments in lieu of contributions to the reemployment insurance 
 fund the amount of benefits charged to the employer's account. 

    (1) Any nonprofit organization may elect to become liable 
 for payments in lieu of contributions for a period of not less 
 than two calendar years beginning with the date that the 
 organization was determined to be an employer by filing a 
 written notice of election with the commissioner not later than 
 30 calendar days immediately following the date of the 
 determination. 

    (2) Any nonprofit organization that makes an election will 
 continue to be liable for payments in lieu of contributions 
 until it files with the commissioner a written notice 
 terminating its election not later than 30 calendar days prior 
 to the beginning of the calendar year for which the termination 
 shall first be effective.  

    (3) Any nonprofit organization that has been paying 
 contributions may change to making payments in lieu of 
 contributions by filing with the commissioner not later than 30 
 calendar days prior to January 1 of any calendar year a written 
 notice of election to become liable for payments in lieu of 
 contributions.  The election shall not be terminable by the 
 organization for that and the next calendar year. 

    (4) The commissioner may for good cause extend the period 
 that a notice of election, or a notice of termination, must be 
 filed and may permit an election to be retroactive. 

    (5) The commissioner shall notify each nonprofit 
 organization of any determination of its status as an employer 
 and of the effective date of any election or termination of 
 election.  The determinations shall be final unless a written 
 appeal is filed within 30 calendar days after mailing of the 
 determination.  Proceedings on the appeal shall be conducted in 
 accordance with section 268.105. 

    (b) Payments in lieu of contributions, in the amount of 
 benefits charged to the employer's account, during a calendar 
 quarter, shall be made on or before the last day of the month 
 next following the month in which the notice of benefits charged 
 is mailed to the employer.  

    (c) Past due payments in lieu of contributions shall be 
 subject to the same interest charges and collection procedures 
 that apply to past due contributions. 

    (d) If any nonprofit organization is delinquent in making 
 payments in lieu of contributions, the commissioner may 
 terminate the organization's election to make payments in lieu 
 of contributions as of the beginning of the next calendar year, 
 and the termination shall be effective for that and the 
 following calendar year. 

    (e) For purposes of this subdivision, a nonprofit 
 organization is an organization, or group of organizations, 
 described in section 501(c)(3) of the Internal Revenue Code that 
 is exempt from income tax under section 501(a) of the code. 

    HIST: Ex1936 c 2 s 4; 1937 c 306 s 2; 1939 c 443 s 3; 1941 c 
 554 s 3; 1943 c 650 s 2; 1945 c 376 s 3; 1947 c 32 s 1-8; 1947 c 
 432 s 3-5,11; 1947 c 600 s 7; 1949 c 526 s 1; 1949 c 605 s 
 3-6,17,18; 1951 c 442 s 2; 1953 c 97 s 5,6,8; 1953 c 288 s 1; 
 1955 c 380 s 2-4,6; 1957 c 25 s 1; 1957 c 873 s 2; 1959 c 702 s 
 2-4; 1965 c 45 s 40; 1965 c 741 s 6-11; 1967 c 573 s 3; 1967 c 
 617 s 1; 1967 c 856 s 1; 1969 c 3 s 1; 1969 c 567 s 3; 1969 c 
 854 s 6; 1971 c 860 s 1; 1971 c 942 s 3-6; 1973 c 254 s 3; 1973 
 c 599 s 2-4; 1975 c 336 s 6-10; 1977 c 4 s 4,5; 1977 c 297 s 
 6-11; 1977 c 430 s 25 subd 1; 1977 c 455 s 82; 1978 c 674 s 60; 
 1979 c 181 s 4-8; 1980 c 508 s 2-7; 1Sp1982 c 1 s 5-12; 1983 c 
 216 art 1 s 87; 1983 c 247 s 112; 1983 c 372 s 9-15; 1985 c 248 
 s 70; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1986 c 451 s 1; 1987 
 c 242 s 1; 1987 c 362 s 9-12; 1987 c 385 s 10-18; 1989 c 65 s 
 3-5; 1989 c 209 art 2 s 1; 1992 c 484 s 4-7; 1994 c 483 s 1; 
 1994 c 488 s 8; 1995 c 54 s 3-7; 1996 c 417 s 5-7,31; 1997 c 66 
 s 25,79