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Section 501(c)(3) Organizations - FUTA Exemption

Payments for services performed by an employee of a religious, charitable, educational or other organization described in section 501(c)(3) that are generally subject to FICA (Social Security and Medicare) taxes if the payments are $100 or more for the year, are not subject to FUTA (unemployment) taxes.


Page Last Reviewed or Updated: 09-Apr-2015