Services performed in the employ of a church or convention or association of churches; or an organization that is operated primarily for religious purposes and which is operated, supervised, controlled or principally supported by a church or convention or association of churches are not considered covered employment. Nonprofit Organizations are liable for Alabama Unemployment Tax unless they are exempt from income tax under section 501(a) of the Internal Revenue Code and are classified as a Section 501(c)(3) exemption organization. Nonprofit organizations that are classified under Section 501(c)(3) become liable for Alabama Unemployment Taxes only after they have had 4 or more individuals in employment in each of 20 different weeks within either the current or preceding calendar year.
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