(820 ILCS 405/211.2) (from Ch. 48, par. 321.2)
Sec. 211.2.
Except as provided in Section 211.3, the term "employment" shall
include
service performed after December 31, 1971, by an individual in the employ
of a nonprofit organization. As used in this Act, the term "nonprofit
organization" means a religious, charitable, educational, or other
nonprofit organization defined in Section 501(c)(3) of the Internal
Revenue Code of 1986 which is exempt from income tax under Section 501(a)
of that Code, and
which has or had in employment 4 or more individuals within each of 20 or
more calendar weeks (but not necessarily simultaneously and irrespective of
whether the same individuals are or were employed in each such week),
whether or not such weeks are or were consecutive, within either the
current or preceding calendar year (or which has elected, pursuant to
Section 302, to be an employer); provided, that services
performed for the organization are excluded from the definition of
"employment" in the Federal Unemployment Tax Act solely by reason of
Section 3306(c)(8) of that Act. An employing unit cannot be a nonprofit
organization prior to 1972.
(Source: P.A. 86-3.)
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