I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your question is about employment law, not exemption law. However, I will direct you to the site of the U.S. Equal Employment
Opportunity Commission and their FAQ
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4. Who is required to follow the rule? The rule applies to all private employers with 20 or more employees, state and local government employers, employment agencies, and labor organizations. Although the ADEA applies to the federal government as an employer, the rule does not apply to federal employers by virtue of section 633a(f) of the ADEA.
---End of Excerpt---http://www.eeoc.gov/laws/regulations/adea_rfoa_qa_final_rule.cfm You could also check your local laws as some cities and states would have more extensive coverage. If you organization has 19 employees or less, then the burden is on the employer to show an exception to the federal rules. I see no exception in the federal that applies because the employer is a nonprofit organization. If you want to see the federal regulations, you may read them at 29 C.F.R. §1625 http://www.law.cornell.edu/cfr/text/29/1625
and the next couple of sections http://www.law.cornell.edu/cfr/text/29/chapter-XIV starting down at §1626 about 1/2 way down that page Harvey Mechanic, Attorney at Law -
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P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship.