In re Beth Israel Hospital Housing Co.

This is an appeal from a decision of the Unemployment Insurance Appeal Board holding appellant employer not exempt from contributions under the provisions of subdivision 4 of section 560 of the Unemployment Insurance Law (Labor Law, art. 18).

Appellant is a membership corporation organized under the Private Housing Finance Law for the purpose of building and operating auxiliary housing facilities for the personnel and their *398immediate families of Beth Israel Hospital which is, concededly, a charitable organization and exempt. Appellant’s certificate of incorporation provides that its directors…