WHO IS SUBJECT TO THIS ACT?

1. All governmental units.

2. Nonprofit organizations if:

   1. They have received an exemption from federal income tax as provided by Section 501(c)(3) of the Internal Revenue Code, and
   2. They have four or more individual employed for some portion of a day in each of 20 different weeks during a calendar year.

   A nonprofit organization that does not have the Section 501(c)(3) exemption becomes subject when it pays $1.00 or more in a quarter.

3. All other employers if:

   1. They have paid wages of $1.00 or more in a quarter, or
   2. They acquired the business from an employer who was subject to the Act, or
   3. They are subject to the Federal Unemployment Tax Act (FUTA).