Section 8-208 - Charitable, educational, and religious organizations. - Maryland Statutes

§ 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. 
 

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