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Senate File 88 - IntroducedA Bill ForAn Act 1relating to the definition of nonprofit organization for
2purposes of the state unemployment insurance program.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 96.1A, subsection 27, Code 2021, is
2amended to read as follows:
327. “Nonprofit organization” means an organization described
4in the federal Internal Revenue Code, 26 U.S.C. §501(c)(3)
5or §501(c)(4), which is exempt from income taxation under 26
6U.S.C.§501(a).
7EXPLANATION
8The inclusion of this explanation does not constitute agreement with
9the explanation’s substance by the members of the general assembly.
10This bill includes an organization described in the
11federal Internal Revenue Code, 26 U.S.C.§501(c)(4), in the
12definition of “nonprofit organization” for purposes of the
13state unemployment insurance program. The federal provision
14describes certain social welfare organizations and local
15associations of employees.
-1-je/rn
2purposes of the state unemployment insurance program.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 96.1A, subsection 27, Code 2021, is
2amended to read as follows:
327. “Nonprofit organization” means an organization described
4in the federal Internal Revenue Code, 26 U.S.C. §501(c)(3)
5or §501(c)(4), which is exempt from income taxation under 26
6U.S.C.§501(a).
7EXPLANATION
8The inclusion of this explanation does not constitute agreement with
9the explanation’s substance by the members of the general assembly.
10This bill includes an organization described in the
11federal Internal Revenue Code, 26 U.S.C.§501(c)(4), in the
12definition of “nonprofit organization” for purposes of the
13state unemployment insurance program. The federal provision
14describes certain social welfare organizations and local
15associations of employees.
-1-je/rn