Opinion
March 3, 1943.
Appeal from Unemployment Insurance Appeal Board.
This is a proceeding under section 523 of the Unemployment Insurance Law to review a determination of the Division of Placement and Unemployment Insurance assessing the respondent for unemployment insurance contributions. The referee and the Unemployment Insurance Appeal Board overruled the assessment and held that respondent was exempt as a nonprofit educational institution. Section 502, subdivision 3, paragraph (3), clause (d), of the Labor Law [Unemployment Insurance Law] provides that a corporation organized and operated exclusively for educational purposes, no part of the net earnings of which inures to the benefit of any private shareholder, shall not be subject to the other provisions of the statute. The certificate of incorporation of respondent includes among its corporate purposes the promotion of public interest in the contemporary theatre arts, increasing co-operation among playwrights and all others connected with the contemporary theatre arts, including the improving of the social, educational, artistic and/or economic welfare of persons engaged in theatre work, and providing all members with employment information and aiding in improving conditions of employment among such persons. We believe that these corporate activities go far beyond the statutory exemption for educational purposes. Determination reversed and assessment reinstated with costs to the Industrial Commissioner. All concur.