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A Christian school contended that it was entitled to a religious exemption from the requirement to make compulsory contributions to the state unemployment system. Under Illinois law, where, as here, a school is separately incorporated from a church or association or convention of churches, the school must prove that (1) it is not an institution of higher learning; (2) it is operated primarily for religious purposes; and (3) it is operated, supervised, controlled, or principally supported by a church or convention or association of churches. The court found that the school in question was operated primarily for religious purposes, but the school failed to prove that it met the third requirement. Although the school was founded by a church, it failed to show how it was currently supported principally by that church or by a group of churches that gave the school a one-time donation a few years ago. The court reversed the decision of the circuit court and affirmed the decision of the department, remanding the case for further proceedings (Unity Christian School of Fulton, Illinois v. DES, Ill. Ct. of App., No. 3-12-0799, 3/11/2014).
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