Ill. Admin. Code tit. 56 § 2732.125
In applying Section 211.2 of the Act [ 820 ILCS 405 ], only individuals performing services in this State shall be included in determining whether the nonprofit organization has had four or more individuals in employment.
EXAMPLE: Organization X is a nonprofit organization, as defined in section 501(c)(3) of the Internal Revenue Code of 1986, and is exempt from income tax under section 501(a) of that Code. It maintains its national headquarters in Madison, Wisconsin, where it employs 10 persons. It also maintains a branch office in Chicago, where it employs one worker. The services of the one worker in Chicago shall not constitute employment in Illinois because this organization does not have 4 or more individuals in employment in Illinois.
Ill. Admin. Code tit. 56, § 2732.125
Added at 15 Ill. Reg. 11423, effective July 30, 1991