The way to determine whether an institution has an employer-employee or a contractor relationship is to judge how that relationship meets the tests that the IRS has set out. Then check to see if your state department of labor may have taken added other factors to those criteria. Also, be aware that the IRS has stepped up enforcement efforts to collect unpaid taxes (Social Security and unemployment taxes) from organizations that may have unknowingly misclassified workers as contractors who, in fact met the test of being employees. I have included information on this subject, plus the IRS factors, in the book Museums and Consultants: Maximizing the Collaboration available from the AAM Bookstore. Roxana Adams, Assistant Director Programs for Museum Advancement & Excellence Technical Information Service American Association of Museums 1575 Eye Street, NW, Suite 400 Washington, DC 20005 202/289-9121, fax 202/289-6578 email: [log in to unmask]