Form 518 - Registration For Michigan Taxes - 2003 Page 4
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5518 Schedule A, Page 2
4. NONPROFIT EMPLOYERS
Nonprofit employers and governmental entities generally reimburse unemployment insurance benefits paid to former
employees on a dollar-for-dollar basis. Nonprofit employers must, however, elect reimbursing status or they will be
established as contributing employers.
Under the MES Act, nonprofit organizations shall finance their unemployment liability by (1) paying unemployment taxes on
the taxable wages of their employees (contributing) or (2) electing to reimburse the BW&UC for any unemployment benefits
paid to their former employees (reimbursing).
A.
All nonprofit employers who elect reimbursing status must provide the BW&UC a copy of the documentation, from the
Internal Revenue Service, granting 501(c)(3) status.
If you elect to be a reimbursing employer, check this box and attach a copy of your 501(c)(3) determination.
Failure to check the above box will result in the establishment of your liability as a contributing employer
B.
Bonding Requirements. The MES Act, Section 13(a) requires that nonprofit employers who elect reimbursing status
on or after December 21, 1989, and who have, or expect to have, a gross payroll of more than $100,000 during any
calendar year, are to provide a surety bond, irrevocable letter of credit or other banking device approved by the
BW&UC, in an amount to be determined by the BW&UC to secure the employer's obligations under the MES Act. If you
reach the $100,000 figure in a later year, you are obligated to notify the BW&UC, and provide the bond at that time.
Provide amount (or estimate) of your gross annual payroll: $
5. GOVERNMENTAL AGENCIES, INDIAN TRIBES AND TRIBAL UNITS
If you are a governmental agency, Indian tribe or tribal unit, identify the type below (i.e., city, township, commission,
A.
etc.)
B. Provide your fiscal year beginning date
Month
Day
Under the MES Act, a governmental agency shall finance its unemployment liability by (1) reimbursing the BW&UC for
any unemployment benefits paid to their former employees (reimbursing) or (2) electing to pay unemployment taxes on
the taxable wages of their employees (contributing).
C.
If you elect to be a contributing employer, check this box.
Failure to check the above box will result in the establishment of your liability as a reimbursing employer.
Indian tribes and tribal units are subject to the same bonding requirements as nonprofit employers (see Line
4B, above).
6. FEDERAL UNEMPLOYMENT TAX ACT (FUTA) SUBJECTIVITY
If you are subject to FUTA, enter the date of liability
Month
Day
Year
7. ELECTIVE COVERAGE (For employers who would not otherwise be liable for unemployment taxes, such as churches)
If you wish to elect coverage under the MES Act, check this box. Approval is subject to BW&UC review; some
qualifiers apply
Give your reason for electing coverage in the space provided below. If you are an individual owner or partnership electing to
cover family members, specify their relationship to the owner or partners. You may not elect coverage for your parents or
spouse, nor for your child under the age of 18. Individual owners and partners cannot elect coverage for themselves. You may
not elect coverage for domestic employment below the statutory requirements stated above. Election of coverage remains in
effect for a minimum of two calendar years.
Print Name of Owner/Officer
Title
Signature of Owner/Officer
Telephone Number
Date
Attach this schedule to Form 518, Registration for Michigan Taxes and mail it to the Michigan Department of Treasury.
If you are a successor employer, please complete UC Schedule B.
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