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68A Stat. 449 26 USC 3306.

PUBLIC LAW 91-373-AUG. 10, 1970

[84 STAT.

located in the State, if such service is excluded from the term 'employment' solely by reason of paragraph (7) of section 3306(c); and "(2) the State law shall provide that an organization (or group of organizations) which, but for the requirements of this paragraph, would be liable for contributions with respect to service to which paragraph (1)(A) applies may elect, for such minimum period and at such time as may be provided by State law, to pay (in lieu of such contributions) into the State unemployment fund amounts equal to the amounts of compensation attributable under the State law to such service. The State law may provide safeguards to ensure that organizations so electing will make the payments required under such elections. "(b)

SECTION NOT To APPLY TO CERTAIN SERVICE.—This section

shall not apply to service performed— "(1) in the employ of (A) a church or convention or association of churches, or (B) an organization which is operated primarily for religious purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association of churches; "(2) by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order; "(3) in the employ of a school which is not an institution of higher education; "(4) in a facility conducted for the purpose of carrying out a program of— " (A) rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury, or " (B) providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed in the competitive labor market, by an individual receiving such rehabilitation or remunerative work; " (5) as part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any Federal agency or an agency of a State or political subdivision thereof, by an individual receiving such work relief or work training; and "(6) for a hospital in a State prison or other State correctional institution by an inmate of the prison or correctional institution. "(c)

74 Stat. 984.

NONPROFIT ORGANIZATIONS MUST EMPLOY 4 OR MORE.—This

section shall not apply to service performed during any calendar year in the employ of any organization unless on each of some 20 days during such calendar year or the preceding calendar year, each day being in a different calendar week, the total number of individuals who were employed by such organization in employment (determined without regard to section 3306(c)(8) and by excluding service to which this section does not apply by reason of subsection (b)) for some portion of the day (whether or not at the same moment of time) was 4 or more. "(d)

DEFINITION or

INSTITUTION OF HIGHER

EDUCATION.—For

purposes of this section, the term 'institution of higher education' means an educational institution in any State which— "(1) admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate; "(2) is legally authorized within such State to provide a program of education beyond high school;

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