Volume 100 — New Hampshire Reports

The fact that the Institute for Trend Research was organized exclusively for scientific or educational purposes did not entitle it to exemption from payment of unemployment compensation contributions (RSA 282:1 (H) (4) (h)) where the total activities of the Institute were directed fundamentally to private research for scientific industries rather than to basic trend research available generally to the public. In determining whether a voluntary organization meets the statutory requirements for exemption from unemployment compensation contributions as a corporation organized and operated exclusively for scientific or<page_number>Page 287</page_number> educational purposes, it is the destination of the income and not the source thereof which is determinative of the exemption.