The distinction between employee and independent contractor lies in the ability of the employer to determine how work will be performed. For identification purposes, an employee is generally considered to be anyone who performs a service for the employer if the employer can control what will be done and how it will be done. In contrast, an independent contractor is someone who follows an independent trade and offers their services to the public. The person for whom the services are performed has the right to control or determine the result of the work, not how that result is achieved.
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Essentially, the “commensurate test” requires 501(c)(3) organizations to conduct charitable activities commensurate in scope with their resources. The idea is that donors fund charities to do charitable works, not to amass a fortune with no clear plan of how the funds will be spent.
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Arizona recently amended its gambling laws to make it easier for political organizations, political clubs, booster clubs, and civic clubs to hold small raffles. The changes to the law actually give political organizations, political clubs, booster clubs, and civic clubs more leeway to conduct small raffles than most charitable organizations. Current Law. Current law divides [...]
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