Federal programs exist to deal with almost every category of economic and social problem. There are over 1000 Federal programs administered by Federal departments, State and local agencies, and private or nonprofit agencies. The general rules of coverage apply to service performed under these programs.

Many services are designated by statute as being performed in the employ of the U.S. (RS 01901.340)

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)