Page:United States Statutes at Large Volume 79.djvu/426

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PUBLIC LAW 89-97-JULY 30, 1965 EMPLOYEES OF NONPROFIT

72 Stat. 1044. 26 USC 3121.

68A Stat. 821. 26 USC 6651.

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^2 USC*4\o!^*

[79 STAT.

ORGANIZATIONS

SEC. 316. (a)(1) Section 3121(k)(1)(B) (iii) of the Internal Revenue Code of 1954 (relating to effective date of exemption of religious, charitable, and certain other organizations) is amended to read as follows: "(iii) the first day of any calendar quarter preceding the calendar quarter in which the certificate is filed, except that such date may not be earlier than the first day of the twentieth calendar quarter preceding the quarter in which such certificate is filed." (2) The amendment made by paragraph (1) shall applv in the case of any certificate filed under section 3121(k)(1)(A) oi such Code after the date of the enactment of this Act. (b) Section 3121(k)(1) of such Code (relating to waiver of exemption by religious, charita;ble, and certain other organizations) is further amended by adding at the end thereof the following new subparagraph: "(H) An organization which files a certificate under subparagraph (A) before 1966 may amend such certificate during 1965 or 1966 to make the certificate effective with the first day of any calendar quarter preceding the quarter for which such certificate originally became effective, except that such date may not be earlier than the first day of the twentieth calendar quarter preceding the quarter in which such certificate is so amended. If an organization amends its certifixjate pursuant to the preceding sentence, such amendment shall be effective with respect to the service of individuals who concurred in the filing of such certificate (initially or through the filing of a supplemental list) and who concur in the filing of such amendment. An amendment to a certificate filed pursuant to this subparagraph shall be filed with such official and in such form and manner as may be prescribed by regulations made under this chapter. If an amendment is filed pursuant to this subparagraph— "(i) for purposes of computing interest and for purposes of section 6651 (relating to addition to tax for failure to file tax return), the due date for the return and payment of the tax for any calendar quarter resulting from the filing of such an amendment shall be the last day of the calendar month following the calendar quarter in which the amendment is filed; and "(ii) the statutory period for the assessment of such tax shall not expire before the expiration of three years (c)(1) Section 105(b) of the Social Security Amendments of 1960 is amended to read as follows: "(b)(1) I f ^ "(A) an individual performed service in the employ of an organization with respect to which remuneration was paid before the first day of the calendar quarter in which the organization filed a waiver certificate pursuant to section 3121 (k)(1) of the Internal Revenue Code of 1954, and such service is excepted from employment under section 210(a) (8)(B) of the Social Security Act, "(B) such service would have constituted employment as defined In section 210 of such Act if the requirements of section 3121(k)(1) of such Code were satisfied,

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