Carmelite Sisters v. Board of Review

The question before the court is whether St. Rita’s Home, appellant herein, is an “employer,” as defined in Section 4141.01 (A), Revised Code, required to make contributions to the Unemployment Compensation Fund. The Home contends that it is not an “employer” because it is “* * * organized and operated exclusively for * * * charitable # * * purposes * * * the activities of which are confined exclusively to the rendition of service * * * for its # * * charitable * * * purposes * * Section 4141.01 (B) (2) (h), Revised Code. The Board of Review, appellee herein, contends that the Home’s…