A nonprofit youth services organization that acquired employees and programs from a related nonprofit is responsible for unpaid unemployment compensation contributions incurred by the related organization that had ceased its activities, an appellate court in Pennsylvania has ruled. The Pennsylvania Commonwealth Court has affirmed a decision by the Department of Labor and Industry that the successor organization owes nearly $300,000 in contributions, interest and penalties. Pennsylvania offers nonprofit employers a choice of contributing unemployment taxes on a current basis or electing to pay on a reimbursement basis, requiring payment only for compensation benefits actually paid to its...