Dept. etc. Veterans Foreign Wars v. Kunz

In Dept. etc. Veterans Foreign Wars v. Kunz (1954) 125 Cal.App.2d 19, the court noted this liberal construction might run counter to the purposes of the Social Security Act, but was indeed the law. "It is true that exemption provisions of unemployment compensation acts for charitable and other public welfare institutions are liberally construed ; the contrary position defended by respondents might have considerable force 'in view of the beneficent purposes of the Social Security Act to protect employees' but is contrary to accepted law." ( Id . at p. 24.) In choosing between encouraging the beneficent purposes of charitable organizations and the beneficent purposes of the Unemployment Insurance Act, encouragement of the charitable organizations has been found to be paramount. "Church" then, should be liberally construed as long as "express limitations on such statutory exemptions" are not ignored ( Dept. etc. Veterans Foreign Wars v. Kunz, supra , at p. 24).