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do 501(c)6 non profit chamber of commerce have to paY FUTA and SUTA?


You may want to see if there are tax law experts on this site, since that is the focus of your question, and my practice does not include tax issues.  However, it is my understanding that 501(c)(6) organizations are required to pay FUTA.  

See page 13 of the IRS publication linked here:

In general, states do not exempt 501 c organizations from unemployment taxes.  The Georgia Department of Labor website contains several state publications about Georgia unemployment taxes, and a review of these indicates that 501 C 3 organizations are required to pay SUTA in Georgia.  I did not find any specific reference to C 6 organizations in these publications, which suggests they are treated the same for SUTA purposes as C 3 organizations are.

I hope this is at least somewhat helpful.

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Frank C. Magill


I can answer questions about any U.S. labor or employment law question. I cannot answer questions about non-US law. I am not a specialist in employee benefit law (ERISA and HIPAA) or Workers' Compensation law, but will do my best to point questioners toward good resources availabe online. Expertise includes, without limitation, EEO/Affirmative Action/Employment discrimination (Title VII, Age Discrimination in Employment Act, Americans With Disabilities Act, GINA, Fair Credit Reporting Act as applied to employment); Fair Labor Standards Act; Texas labor code; Family Medical Leave Act; employee compensation; discipline and dismissal; force reductions, severance pay programs and administration; collective bargaining, union representation, grievances and arbitration, National Labor Relations Act and National Labor Relations Board; employee handbooks; staffing; dispute resolution outside of traditional labor agreements; employee communications; employment policies and compliance programs; codes of ethics; employment or labor litigation.


30+ years experience as corporate counsel for a Fortune 100 telecom company, specializing in labor and employment law issues. In addition to providing day-to-day advice to my company's internal HR leadership and staff, I've represented the company in numerous labor arbitration cases and at the bargaining table.

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J.D. 1979, Harvard Law School. B.A., Summa Cum Laude, 1976, Illinois Wesleyan University.

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