Section Library

	Section Library
	501 (c)(3) Non Profits
	Advantages of Incorporation
	AWWA Allotments
	Bulk Rates
	Bylaws Change
	Copyright Laws
	Section Request for AWWA Copyright Permission
	Employee VS. Independent Contractor
	IRS Audit Activities
	Lobbying
	Music Copyright Laws
	Political Activities
	Public Inspection
	Section Assessments
	State Unemployment Tax
	State Withholding
	Tax Exempt Status
	Standard Mail
	State Taxes
	Antitrust Laws
	EIN
	Exempt Status
	Income Tax Withholding
	Fund Raising Disclosure
	Section Treasurer
	Non-Dues Revenues
	Contract Law
	UBIT
	Use of AWWA Logo

State Unemployment Tax Sections may be required to pay state unemployment tax for their employees. The laws requiring coverage for nonprofit organizations vary on a state by state basis. Most state unemployment laws don't define the term employee. However, the majority of states apply the "ABC" test to determine a worker's status. Under the "ABC" test, services are excluded from coverage only if all three of the following conditions are met: The worker is free from control or direction in the performance of work under the contract of service. Service is performed either outside the usual course of the business for which it is performed, or it is performed outside of all places of business of the enterprise for which it is performed. The individual is customarily engaged in an independent trade, occupation, profession, or business. A few states have simplified the test further by using any two of the three conditions. For information regarding unemployment tax regulations for your state, please contact the Chief Financial Officer at AWWA headquarters. Federal Unemployment Tax (FUTA) Sections are not required to pay this excise tax due to their classification as 501(c)3 organizations.