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- Alaska Statutes.
- Title 23. Labor and Workers' Compensation
- Chapter 20. Alaska Employment Security Act
- Section 276. Financing Benefits Paid to Employees of Nonprofit Organizations; Election.
previous: Section 275
. Service of Process.
next: Section 277
. Reimbursement Payments By Nonprofit Organizations and Government Entities.
AS 23.20.276. Financing Benefits Paid to Employees of Nonprofit Organizations; Election.
- (a) Benefits paid to employees of nonprofit organizations shall be financed in accordance with the provisions of this
section and AS 23.20.277. For the purposes of this
section and AS 23.20.277
, a nonprofit organization is an organization, or group of organizations, described in 26 U.S.C. 501(c)(3) (Internal
Revenue Code) and exempt from income tax under 26 U.S.C. 501(a).
- (b) A nonprofit organization described in this section which, under AS 23.20.525(a)(6), is, or becomes, subject to this chapter
on or after January 1, 1972 shall pay contributions under the provisions of AS 23.20.165, unless it elects, in accordance with this
section, to pay to the department for the unemployment compensation fund an amount equal to the amount of regular
benefits and of one-half of the extended benefits paid, that is attributable to service in the employ of the nonprofit
organization, to individuals for weeks of unemployment which begin during the effective period of the election.
- (c) A nonprofit organization which is, or becomes, subject to this chapter on January 1, 1972 may elect to become liable
for payments in place of contributions for a period of not less than one taxable year beginning with January 1, 1972 if
it files with the department a written notice of its election within the 30-day period immediately following January 1,
1972, or within a like period immediately following the date of enactment of this subsection, whichever occurs later.
- (d) A nonprofit organization which becomes subject to this chapter after January 1, 1972 may elect to become liable for
payments in place of contributions for a period of not less than 12 months beginning with the date on which this
subjection begins by filing a written notice of its election with the department not later than 30 days immediately
following the date of the determination of the subjection.
- (e) A nonprofit organization which makes an election in accordance with (c) or (d) of this section will continue to be
liable for payments in place of contributions until it files with the department a written notice terminating its
election. The notice must be filed not later than 30 days before the beginning of the taxable year for which the
termination will first be effective.
- (f) A nonprofit organization which has been paying contributions under this chapter for a period after January 1, 1972 may
change to a reimbursable basis by filing with the department not later than 30 days before the beginning of any taxable
year a written notice of election to become liable for payments in place of contributions. This election is not
terminable by the organization for that and the next taxable year.
- (g) The department may for good cause extend the period within which a notice of election or a notice of termination must
be filed and may permit an election to be retroactive in effect but not any earlier than with respect to benefits paid
after December 31, 1971.
- (h) The department, in accordance with regulations it adopts, shall notify each nonprofit organization of any
determination which it may make of its status as an employer and of the effective date of any election which it makes
and of any termination of election. These determinations are subject to reconsideration, appeal, and review in
accordance with the provisions of AS 23.20.410
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