§ 8-208. Charitable, educational, and religious organizations

   (a) In general. -- Except as otherwise provided in this subtitle, employment is covered employment if the employment is:

   (1) performed for a charitable, educational, religious, or other organization; and

   (2) excluded from the definition of "employment" in the Federal Unemployment Tax Act solely by § 3306(c)(8) of the Act.

(b) Exception -- Church or religious organization. -- Employment is not covered employment if the employment is performed for:

   (1) a church or an association or convention of churches; or

   (2) an organization that is:

      (i) operated primarily for religious purposes; and

      (ii) controlled, operated, principally supported, or supervised by a church or an association or convention of churches.

(c) Exception -- Minister or member of religious order. -- Employment is not covered employment if the employment is performed by:

   (1) a commissioned, licensed, or ordained minister of a church in the exercise of the ministry; or

   (2) a member of a religious order in the exercise of duties required by the order.

(d) Exception -- Tax-exempt organizations. -- During any calendar quarter in which the compensation is less than $ 50, the employment is not covered employment if it is performed for an organization that is exempt from income tax under:

   (1) § 501(a) of the Internal Revenue Code unless the organization is described in § 401(a) of the Internal Revenue Code; or

   (2) § 521 of the Internal Revenue Code.

HISTORY: An. Code 1957, art. 95A, § 20; 1991, ch. 8, § 2; 1992, ch. 22, § 1; 1993, ch. 5, § 1.