Jewish School Fits Unemployment Tax Exemption

In Bleich v. Maimonides School, (Mass Sup. Ct., June 16 2006), the Massachusetts Supreme Judicial Court yesterday ruled that Maimonides School, an Orthodox Jewish day school, is exempt from the state’s unemployment tax as "an organization which is operated primarily for religious purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association of churches." The court held that even though the school is largely self-governing, it still meets the requirement that it is “principally supported” by Jewish religious organizations. It “derives substantial support from area synagogues and other Jewish organizations” in recruiting students, faculty and administrators as well as obtaining funding.