871—23.51 (96) Payments in lieu of contributions.
	 23.51(1) Each nonprofit organization which has been approved to make payments in lieu of contributions shall be billed each quarter for benefits paid during such quarter.
	 23.51(2) The payments to the unemployment fund which are required by Iowa Code section 96.7 for those employers who elect to reimburse the department shall be in an amount equal to the regular benefits and one-half of the extended benefits paid and charged to such employer’s account. Government and Indian tribal reimbursable employers will be charged all of the extended benefits paid.
This rule is intended to implement Iowa Code section 96.8(5).