PFAU ENGLUND.nonprofit law, p.c...Independent Contractors -- The 20 Factor Test
16. Realization of profit or loss. Does the organization shield the worker from any chance of real economic loss or gain from his/her work?
?17. Working for more than one firm at a time. Does the worker primarily work for one organization or does he/she have a number of clients?
18. Making service available to general public. Does the worker consistently make his/her services available to the general public?
19. Right to discharge. Does the organization have the right to terminate the worker at will?
20. Right to terminate. Does the worker have the right to terminate his/her relationship to the organization at any time?
?Indicates key factors the IRS has emphasized in recent rulings