SISTERS v. BOARD

No. 68-161.

18 Ohio St. 2d 41 (1969)

CARMELITE SISTERS, ST. RITA'S HOME, APPELLANT, v. BOARD OF REVIEW, BUREAU OF UNEMPLOYMENT COMPENSATION, APPELLEE.

Supreme Court of Ohio.

Decided April 30, 1969.


Attorney(s) appearing for the Case

Messrs. Connor, Connor & Bennett and Mr. John D. Connor, for appellant.

Mr. Paul W. Brown, attorney general, and Mr. C. Richard Gregg, for appellee.


DUNCAN, J.

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...

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