Alton Newton Evangelistic Ass'n v. South Carolina Employment Security Commission

Cureton, Judge:

The sole question presented by this appeal is whether the Alton Newton Evangelistic Association, Inc., is a church within the meaning of Section 41-27-260(10) of the South Carolina Employment Security Law and is therefore exempt from contributing to the unemployment insurance fund. The South Carolina Employment Security Commission held that the Association was not a church and the circuit court affirmed the decision. We also affirm.

The Association claims an exemption under Code Section 41-27-260(10) (Cum. Supp. 1983) which provides in relevant part:(10) For the purposes of…