PUBLIC LAW 94-563—OCT. 19, 1976
90 STAT. 2655
Public Law 94-563 94th Congress An Act To amend chapter 21 of the Internal Revenue Code of 1954 and title II of the Social Security Act to provide that the payment of social security taxes by a nonprofit organization with respect to its employees shall constitute (for both tax and benefit purposes) a constructive filing by such organization of the certificate otherwise required to provide social security coverage for such employees if it has not received a refund or credit of such taxes, and to require the filing of such a certificate by any nonprofit organization which paid such taxes but received a refund or credit because it had not previously filed such certificate.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) section 210 (a)(8)(B) of the Social Security Act is amended— (1) by inserting after "filed pursuant to section 3121(k) of the Internal Revenue Code of 1954" in the matter preceding clause (i) the following: " (or deemed to have been so filed under paragraph (4) or (5) of such section 3121 ( k ^ "; (2) by inserting after "filed" in clauses (i), (ii), and (iii) the following: "(or deemed to have been filed)"; and (3) by striking out "is in effect" in the matter following clause (iii) and inserting in lieu thereof "is (or is deemed to be) in effect". (b) Section 3121(b)(8) of the Internal Revenue Code of 1954 (relating to exclusion of certain services from definition of employment) is amended— (1) by inserting after "filed pursuant to subsection (k) (or the corresponding subsection of prior law)" in the matter preceding clause (i) the following: "or deemed to have been so filed under paragraph (4) or (5) of such subsection"; (2) by inserting after "filed" in clauses (i), (ii), and (iii) the following:" (or deemed to have been filed)"; and (3) by striking out "is in effect" in the matter following clause (iii) and inserting in lieu thereof "is (or is deemed to be) in effect". (c) Section 3121(k) of such Code (relating to exemption of religious, charitable, and certain other organizations) is amended by adding at the end thereof the following new paragraphs: "(4)
Oct. 19, 19i6 [H.R. 15571]
Social security taxes. 42 USC 410.
26 USC 3121.
CONSTRUCTIVE FILING OF CERTIFICATE WHERE NO REFUND
OR CREDIT O F TAXES HAS BEEN MADE.—
"(A) In any case where— "(i) an organization described in section 501(c) ( 3 | 26 USC 501. which is exempt from income tax under section 601(a) has not filed a valid waiver certificate under paragraph (1) of this subsection (or under the corresponding provision of prior law) as of the date of the enactment of this paragraph or any subsequent date, but "(ii) the taxes imposed by sections 3101 and 3111 26 USC 3101, have been paid with respect to the remuneration paid 3111by such organization to its employees, as though such a certificate had been filed, during any period (subject to subparagraph (B)(i)) of not less than three consecutive calendar quarters,
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