In re Oakwood Cemetery Ass'n

Appeal by the Commissioner from a decision of the Unemployment Insurance Appeals Board holding the employer exempt from the provisions of the Unemployment Insurance Law pursuant to subdivision 4 of section 560 of the Labor Law. The sole question raised here is whether the employer is exempt under subdivision 4 of section 560 which provides as follows: “ Governmental and nonprofitmaking organizations. Municipal corporations and other governmental subdivisions, and any corporation, unincorporated association, community chest, fund, or foundation organized and operated exclusively for religious,…