State Unemployment Tax Act Applied to Churches?

Question:

Does a church have to pay unemployment taxes for its Pastor, Youth Leader (not ordained), church secretary or custodian, all who are our church members? If we do not have to pay this tax, do I still need to register with the Dept of Workforce Development Division of Unemployment Insurance? Or just ignore them?

Answer:

In Wisconsin, and perhaps all states (I cannot confirm this), churches are exempt from SUTA tax. Obviously, correspondence received from a state agency merits a response.