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§ 8-208. Charitable, educational, not for profit, and religious organizations

West's Annotated Code of MarylandLabor and Employment

West's Annotated Code of Maryland
Labor and Employment
Title 8. Unemployment Insurance (Refs & Annos)
Subtitle 2. Scope of Title (Refs & Annos)
MD Code, Labor and Employment, § 8-208
§ 8-208. Charitable, educational, not for profit, and religious organizations
Currentness
In general
(a) 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 Act1 solely by § 3306(c)(8) of the Act.
Exception-Church or religious organization
(b) 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.
Exception-Minister or member of religious order
(c) 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.
Exception-Tax exempt organizations
(d) 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.

Credits

Added by Acts 1991, c. 8, § 2, eff. Oct. 1, 1991. Amended by Acts 1992, c. 22, § 1; Acts 1993, c. 5, § 1.
Formerly Art. 95A, § 20.

Footnotes

1
Aug. 16, 1954, ch. 736, 68A Stat. 439, codified at 26 U.S.C.A. § 3301 et seq.
MD Code, Labor and Employment, § 8-208, MD LABOR & EMPLY § 8-208
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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