Non-profit Organizations are liable for Alabama Unemployment Tax unless they are exempt from income tax under section 501(a) of the Internal Revenue Code and are classified as a Section 501(c)(3) exemption organization. Non-profit organizations that are classified under Section 501(c)(3) become liable for Alabama Unemployment Taxes only after they have had 4 or more individuals in employment in each of 20 different weeks within either the current or preceding calendar year. For additional information on Non-profit Organizations contact the Status Unit as shown at the end of this section.