§ 563. Non-profit organizations. 1. Definition. A "non-profit\norganization" shall mean any corporation, unincorporated association,\ncommunity chest, fund, or foundation organized and operated exclusively\nfor religious, charitable, scientific, literary or educational purposes,\nno part of the net earnings of which inures to the benefit of any\nprivate shareholder or individual.\n 2. Exclusions. In addition to services not included pursuant to the\nprovisions of section five hundred eleven, the term "employment" does\nnot include services rendered for a non-profit organization by\n (a) a duly ordained, commissioned, or licensed minister of a church in\nthe exercise of his ministry, or by a member of a religious order in the\nexercise of duties required by such order,\n (b) a lay member elected or appointed to an office within the\ndiscipline of a bona fide church and engaged in religious functions;\n (c) a person employed at a place of religious worship as a caretaker\nor for the performance of duties of a religious nature, or both, unless\nvoluntary election has been made pursuant to the provisions of section\nfive hundred sixty-one of this article;\n (d) a person who\n (1) receives rehabilitative services in a facility conducted for the\npurpose of carrying out a program of rehabilitation for individuals\nwhose earning capacity is impaired by age or physical or mental\ndeficiency or injury or\n (2) is given remunerative work in a facility conducted for the purpose\nof providing such work for persons who cannot be readily absorbed in the\ncompetitive labor market because of their impaired physical or mental\ncapacity;\n (e) an incarcerated individual of a custodial or penal institution;\n (f) a person who participates in a youth service program designed to\nfoster a commitment to community service and occupational and\neducational development and who, while participating in that program,\nperforms services in the community or attends school and receives a\nstipend designed to cover expenses incurred in performing services or\nattending school, and is eligible for an award or scholarship upon\nleaving the program.\n 3. Coverage. Notwithstanding the provisions of sections five hundred\nsixty and five hundred sixty-two, a non-profit organization\n (a) shall become liable for contributions under this article\n (1) if it has paid cash remuneration of one thousand dollars or more\nin any calendar quarter and such liability shall commence on the first\nday of such quarter or\n (2) if it has employed four or more persons on each of twenty days\nduring a calendar year or the preceding calendar year, each day being in\na different calendar week, and the liability shall in this event\ncommence on the first day of the calendar year, and\n (b) shall cease to be liable for contributions as of the first day of\na calendar quarter next following the filing of a written application to\nthis effect provided the commissioner finds that\n (1) it has not paid cash remuneration of one thousand dollars or more\nin any of the four calendar quarters preceding such day and\n (2) has not employed four or more persons on each of twenty days\nduring the current or the preceding calendar year, each day being in a\ndifferent week.\n 4. Election of payments in lieu of contributions. A non-profit\norganization, or a group of such organizations, liable for contributions\nunder this article, but not subject to taxation under the federal\nunemployment tax act pursuant to the provisions of paragraph (8) of\nsubsection (c) of section thirty-three hundred six of that act, may\nelect to become liable for payments in lieu of contributions as of the\nfirst day of any calendar year by filing with the commissioner a written\nnotice to this effect before the beginning of such year or, if the\norganization was not liable in the preceding calendar year, by filing\nthe notice not later than thirty days after the end of that calendar\nquarter in which the
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