Many services are designated by statute as being performed in the employ of the U.S.
Other programs are operated by State or local agencies. See section RS 01505.000 ff. for instructions concerning coverage issues.
In other cases, where a private or nonprofit agency administers the program, an employer/employee
relationship determination may be needed. For services performed before 1984, development
as to whether the nonprofit organization has waived its exemption from taxation may
also be needed. (RS 01901.540)