Marvin Mandel, Governor                          1755

beginning with the date on which, that subjectivity begins by filing
a written notice of its election with the Executive Director not later
than 30 days immediately following the date of the determination
of that subjectivity.

(iii) Any non-profit organization which makes an election in ac-
cordance with subparagraph (i) or subparagraph (ii) of this para-
graph will continue to be liable for payments in lieu of contributions
until it files with the Executive Director a written notice terminating
its election not later than 30 days prior to the beginning of the
taxable year for which that termination shall first be effective.

(iv) Any non-profit organization which has been paying contri-
butions under this act for a period subsequent to January 1, 1972,
may change to a reimbursable basis by filing with the Executive
Director not later than 30 days prior to the beginning of any taxable
year a written notice of election to become liable for payments in
lieu of contributions. That election shall not be terminable by the
organization for that and the following year.

(v) The Executive Director may for good cause extend the period
within which a notice of election, or notice of termination, must
be filed and may permit an election to be retroactive but not any
earlier than with respect to benefits paid after December 31, 1971.

(vi) The Executive Director, in accordance with whatever regu-
lations he may prescribe, shall notify each non-profit organization
of any determination which he may make of its status as an employer
and of the effective date of any election which it makes and of any
termination of that election. That determinations DETERMINA-
TION shall be subject to reconsideration, appeal and review in
accordance with the provisions of subsection 8(a)(G) hereof.

(3) Reimbursement payments.—Payments in lieu of contribu-
tions shall be made in accordance with the provisions of this para-
graph including either subparagraph (i) or subparagraph (ii).

(i) At the end of each calendar quarter, or at the end of any
other period as determined by the Executive Director, the Executive
Director shall bill each non-profit organization (or group of such
organizations), which has elected to make payments in lieu of con-
tributions, for an amount equal to the full amount of regular benefits
plus one-half of the amount of extended benefits paid during that
quarter or other prescribed period that is attributable to service in
the employ of that organization.

(ii) Each non-profit organization that has elected payments in lieu
of contributions may request permission to make those payments as
provided in this subparagraph. That method of payment shall become
effective upon approval by the Executive Director.

At the end of each calendar quarter, or at the end of whatever
other period as determined by the Executive Director, the Executive
Director shall bill each non-profit organization for an amount repre-
senting one of the following:

For 1972, .675 percent of its total payroll for 1971;

For years after 1972, whatever percentage of its total payroll for
the immediately preceding calendar year as the Executive Director
shall determine. That determination shall be based each year on the
average benefit costs attributable to service in the employ of non-
profit organizations during the preceding calendar year; or