Employers who file Quarterly Payroll taxes (941), including tax-exempt organization, are eligible if:
They operated a trade or business in 2020.
Had less than 100 employee for a 2020 ERC or less than 500 for a 2021 ERC.
1. Experienced the full or partial suspension of the operation of their trade or business because of governmental orders limiting commerce, travel, or group meetings due to COVID-19.
2. Experienced a significant decline in gross receipts in any quarter, as defined by ERC rules.