Bill Text: IA SF88 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act relating to the definition of nonprofit organization for purposes of the state unemployment insurance program.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-01-21 - Subcommittee Meeting: 01/27/2021 12:00PM 217 Conference Room. [SF88 Detail]
Download: Iowa-2021-SF88-Introduced.html
Senate
File
88
-
Introduced
SENATE
FILE
88
BY
SCHULTZ
A
BILL
FOR
An
Act
relating
to
the
definition
of
nonprofit
organization
for
1
purposes
of
the
state
unemployment
insurance
program.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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S.F.
88
Section
1.
Section
96.1A,
subsection
27,
Code
2021,
is
1
amended
to
read
as
follows:
2
27.
“Nonprofit
organization”
means
an
organization
described
3
in
the
federal
Internal
Revenue
Code,
26
U.S.C.
§501(c)(3)
4
or
§501(c)(4)
,
which
is
exempt
from
income
taxation
under
26
5
U.S.C.
§501(a).
6
EXPLANATION
7
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
8
the
explanation’s
substance
by
the
members
of
the
general
assembly.
9
This
bill
includes
an
organization
described
in
the
10
federal
Internal
Revenue
Code,
26
U.S.C.
§501(c)(4),
in
the
11
definition
of
“nonprofit
organization”
for
purposes
of
the
12
state
unemployment
insurance
program.
The
federal
provision
13
describes
certain
social
welfare
organizations
and
local
14
associations
of
employees.
15
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