Browse Arkansas Code titles and sections
11-10-404. Nonprofit employers.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-404. Nonprofit employers.
(a)(1)(A) Any political subdivision of this state may elect to cover under this chapter service performed by employees in all of the hospitals and institutions of higher education, as defined in §§ 11-10-220 and 11-10-221, operated by the political subdivision.
(B) Election is to be made by filing with the Director of the Division of Workforce Services a notice of the election at least thirty (30) days prior to the effective date of the election.
(2) The election shall exclude any services described in § 11-10-210(a)(4).
(3) Any political subdivision electing coverage under this section shall make payments in lieu of contributions with respect to benefits attributable to the employment as provided with respect to nonprofit organizations in § 11-10-713(c) and (f).
(b) The provisions in § 11-10-509 with respect to benefit rights based on service for state and nonprofit institutions of higher education shall be applicable also to service covered by an election under this section.
(c) The amounts required to be paid in lieu of contributions by any political subdivision under this section shall be billed and payment made as provided in § 11-10-713(d) with respect to similar payments of nonprofit organizations.
(d) An election under this section may be terminated by filing with the director written notice not later than thirty (30) days preceding the last day of the calendar year in which the termination is to be effective. The termination becomes effective as of the first day of the next ensuing calendar year with respect to services performed after that date.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-404
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:11-10-404
Source file: gov.ar.code.title.11.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 930acad5598999e8bf1e7e90dd8183a429fc630666f55e78c9997159babd619f
Source location: content.xml paragraph 11294
Stored source content
11-10-404. Nonprofit employers.
(a)(1)(A) Any political subdivision of this state may elect to cover under this chapter service performed by employees in all of the hospitals and institutions of higher education, as defined in §§ 11-10-220 and 11-10-221, operated by the political subdivision.
(B) Election is to be made by filing with the Director of the Division of Workforce Services a notice of the election at least thirty (30) days prior to the effective date of the election.
(2) The election shall exclude any services described in § 11-10-210(a)(4).
(3) Any political subdivision electing coverage under this section shall make payments in lieu of contributions with respect to benefits attributable to the employment as provided with respect to nonprofit organizations in § 11-10-713(c) and (f).
(b) The provisions in § 11-10-509 with respect to benefit rights based on service for state and nonprofit institutions of higher education shall be applicable also to service covered by an election under this section.
(c) The amounts required to be paid in lieu of contributions by any political subdivision under this section shall be billed and payment made as provided in § 11-10-713(d) with respect to similar payments of nonprofit organizations.
(d) An election under this section may be terminated by filing with the director written notice not later than thirty (30) days preceding the last day of the calendar year in which the termination is to be effective. The termination becomes effective as of the first day of the next ensuing calendar year with respect to services performed after that date.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-210. Employment.
(a) As used in this chapter, unless the context clearly requires otherwise, “employment” means:
(1) Service performed after December 31, 1977, including service in interstate commerce, by:
(A) Any officer of a corporation; or
(B) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee;
(C) [Repealed.]
(2) Service performed:
(A) By an individual in the employ of this state or any of its instrumentalities, or in the employ of this state and one (1) or more states or their instrumentalities; and
(B) In the employ of any political subdivision of this state or any instrumentality of any one (1) or more of the political subdivisions, or any instrumentality of this state or any of its political subdivisions and one (1) or more other states or political subdivisions. Provided that the service is excluded from “employment” as defined in the Federal Unemployment Tax Act by section 3306(c)(7) of that act and is not excluded from “employment” under subdivision (a)(4) of this section;
(3) Service performed by an individual in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) of the Internal Revenue Code of 1954 if the organization had one (1) or more individuals in employment for some portion of a day in each of ten (10) different days, whether or not the days were consecutive, within the current or preceding calendar year irrespective of whether the same individuals are or were employed in each day;
(4) For the purposes of subdivisions (a)(2) and (3) of this section, the term “employment” does not apply to service performed:
(A) In the employ of:
(i) A church or convention or association of chu
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-210
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 11-10-210. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-220. Educational institutions.
(a)(1) As used in this chapter, unless the context clearly requires otherwise, “institution of higher education” means an educational institution that:
(A) Admits as regular students only individuals having a certificate of graduation from a high school or the recognized equivalent of such a certificate;
(B) Is legally authorized in this state to provide a program of education beyond high school;
(C) Provides an educational program for which it awards a bachelor's or higher degree, provides a program which is acceptable for full credit toward such a degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and
(D) Is a public or other nonprofit institution.
(2) Notwithstanding any of the provisions of subdivision (a)(1) of this section, all colleges and universities in this state are institutions of higher education for purposes of this section.
(b) For the purposes of this chapter, an educational institution, other than an institution of higher education, is one:
(1) In which participants, trainees, or students are offered an organized course of study or training designed to transfer to them knowledge, skills, information, doctrines, attitudes, or abilities from, by, or under the guidance of an instructor or teacher;
(2) Which is approved, licensed, or issued a permit to operate as a school by the Division of Elementary and Secondary Education or other government agency that is authorized within the state to approve, license, or issue a permit for the operation of a school;
(3) Which offers a course of study or training which may be academic, technical, trade, or in preparation for gainful employment in a recognized occupation; and
(4) Which does not meet the
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-220
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 11-10-220. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-221. Hospital.
As used in this chapter, unless the context clearly requires otherwise, “hospital” means an institution that has been licensed, certified, or approved by the Division of Health Facilities Services of the Department of Health, as a hospital.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-221
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 11-10-221. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-713. Employees of nonprofit organizations and governmental entities — Definitions.
(a) Benefits paid to individuals based on wages paid by any nonprofit organization or government employing unit shall be financed in accordance with this section.
(b) As used in this section and § 11-10-714:
(1) A “government employing unit” is one for which service in employment as defined in § 11-10-210(a)(2) is performed;
(2) A “nonprofit organization” is an organization for which service in employment as defined in § 11-10-210(a)(3) is performed and which is exempt from income tax under section 501(a) of the Internal Revenue Code of 1954; and
(3) “Wages” are not limited by any amount specified in § 11-10-215.
(c)(1) Any nonprofit organization or government employing unit which, pursuant to § 11-10-210(a)(2) or (a)(3), is subject to this chapter shall pay contributions under § 11-10-701 unless it elects, in accordance with this subsection, to pay to the Director of the Division of Workforce Services for the Unemployment Compensation Fund an amount equal to the amount of regular benefits and, to the extent that the fund is not reimbursed for the extended benefits in accordance with section 204 of the Federal-State Extended Unemployment Compensation Act of 1970, the extended benefits paid, based on wages paid by the employer to individuals for weeks of unemployment that begin during the effective period of the election.
(2) Any nonprofit organization or government employing unit that is or becomes subject to this chapter may elect to become liable for payments in lieu of contributions for a period of not less than one (1) calendar year, provided that it files with the director a written notice of its election within the thirty-day period immediately following the date
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-713
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 11-10-713. This identifies an authority to review, not proof of applicability.