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Religious school coverage enforcement position

Summary ETA stated its enforcement position concerning state unemployment coverage of private schools with a religious orientation. Current status is unconfirmed.
Document
Federal guidance
Agency
U.S. Department of Labor, Employment and Training Administration (ETA)
Document number
UIPL No. 120-83
Date issued
July 5, 1983
Status
Archived by the agency
The archived letter prints a historical expiration date; no current continuing listing or express rescission was verified.
Status last verified October 26, 2026
Topics
Unemployment Insurance Employment Coverage Religious Schools
Source
View the official document

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The current status of this document is unclear
The archived letter prints a historical expiration date; no current continuing listing or express rescission was verified. It may no longer reflect the agency's current position. Treat this page as historical context, not current guidance, and verify current law before relying on anything here.
About this page: The full text below is the official document from U.S. Department of Labor, Employment and Training Administration (ETA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.

+----------------------------------------+-----------------------------------+
| U.S. Department of Labor | CLASSIFICATION |
| Employment and Training Administration | UI |
| Washington, D.C. 20213 | |
|
+-----------------------------------+
| | CORRESPONDENCE SYMBOL |
| | TEURL |
|
+-----------------------------------+
| | DATE |
| | July 5, 1983 |
+----------------------------------------+-----------------------------------+
| RECISSIONS | EXPIRATION DATE |
| | July 31, 1984 |
+----------------------------------------+-----------------------------------+

+-------------------------+-------------------------+--------------------------------------------------------------------------------------+
| DIRECTIVE | : | UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 120-83 |
+-------------------------+-------------------------+--------------------------------------------------------------------------------------+
|
|
+-------------------------+-------------------------+--------------------------------------------------------------------------------------+
| TO | : | ALL REGIONAL ADMINISTRATORS |
+-------------------------+-------------------------+--------------------------------------------------------------------------------------+
|
|
+-------------------------+-------------------------+--------------------------------------------------------------------------------------+
| FROM | : | ROYAL DELLINGER |
| | | Administrator |
| | | for Regional Management |
+-------------------------+-------------------------+--------------------------------------------------------------------------------------+
|
|
+-------------------------+-------------------------+--------------------------------------------------------------------------------------+
| SUBJECT | : | DOL Enforcement of Coverage of Private Schools not Directly Affiliated with a Church |
+-------------------------+-------------------------+--------------------------------------------------------------------------------------+

  1. Purpose. To express the position of Employment and Training Administration (ETA) that it would not be appropriate to intiate conformity proceedings against States on an issue of exemption of schools with a religious orientation until resolution of constitutional challenges.

  2. References. Section 3309(a)(1) and 3309(b)(1), FUTA; and UIPL 2-82.

  3. Background. Church-related schools affiliated with a church are deemed exempt, pursuant to Section 3309(b)(1), FUTA, from mandatory coverage of nonprofit organizations. Nonpublic schools with a religious orientation but no church affiliation are not exempt from coverage required by Section 3309(a)(1), FUTA. Their coverage under State law is, however, under constitutional challenge.

  4. ETA Position. Until the constitutional issue is definitely resolved, it would not be appropriate to initiate conformity proceedings against States on this matter.

  5. Action Required. RAs are requested to inform their SESAs of ETA's position.

  6. Inquiries. Direct questions to Ted Wagman on 8-376-7308.

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