B. Employer for wage reporting purposes

The term employer has the same meaning as it has for New York State UI purposes and includes the following entities for whom an employee has performed services in employment (see part F , Employment , for a definition of employment):

any person, partnership, firm, public or private association, domestic or foreign corporation, domestic or foreign LLC or LLP, legal representative of a deceased person, or receiver, trustee, or successor of any of these;

a household (domestic) employer;

a corporation, unincorporated association, community chest fund, or foundation organized exclusively for religious, charitable, scientific, literary, or educational purposes, of which no part of the net earnings inures to the benefit of any private shareholder or individual (for example, a nonprofit organization);

an employer of agricultural labor (for information regarding the definition of agricultural employer , see Agricultural employers and pamphlet IA 318.11, Agricultural Employment , which is available from the New York State Department of Labor);

the State of New York, municipal corporations and other governmental subdivisions, and any instrumentality of one or more of these (for example, a governmental entity); and

Indian tribes.