Colorado § 8-70-118 - Employment - nonprofit organizations.
Full text of Colorado Colorado Revised Statutes § 8-70-118 — Employment - nonprofit organizations., with citation guidance and answers to common questions.
§ 8-70-118. Employment - nonprofit organizations.
"Employment" means services performed after December 31, 1971, by an individual in the employ of a religious, charitable, educational, or other organization which is excluded from the term "employment", as defined in the "Federal Unemployment Tax Act" solely by reason of section 3306 (c)(8) of that act, and which has had four or more individuals in employment for some portion of a day in each of twenty different weeks, whether or not such weeks were consecutive, within either the current or the preceding calendar year, regardless of whether they were employed at the same moment of time.
Source: L. 90: Entire section added, p. 592, § 3, effective April 3.
Editor's note: See § 8-70-140 for services that are not included in the use of the term "employment" as used in this section.
Cross references: For section 3306 of the "Federal Unemployment Tax Act", see 26 U.S.C. § 3306.
ANNOTATION
Meeting definition of covered statutory "employment". The minimum four-employee requirement for coverage under the act is not limited to persons working in Colorado. Laub v. Indus. Claim Appeals Office, 983 P.2d 815 (Colo. App. 1999).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 8-70-118
What does Colorado Revised Statutes § 8-70-118 cover?
Section 8-70-118 ("Employment - nonprofit organizations.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 8-70-118?
A common citation format is "Colorado Revised Statutes § 8-70-118" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 8-70-118 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.