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

   1. (1) performed for a charitable, educational, religious, or other organization; and
   2. (2) excluded from the definition of “employment” in the Federal Unemployment Tax Act¹ solely by § 3306(c)(8) of the Act.

2. (b) Employment is not covered employment if the employment is performed for:

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

   2. (2) an organization that is:

      1. (i) operated primarily for religious purposes; and
      2. (ii) controlled, operated, principally supported, or supervised by a church or an association or convention of churches.

3. (c) Employment is not covered employment if the employment is performed by:

   1. (1) a commissioned, licensed, or ordained minister of a church in the exercise of the ministry; or
   2. (2) a member of a religious order in the exercise of duties required by the order.

4. (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. (1) § 501(a) of the Internal Revenue Code unless the organization is described in § 401(a) of the Internal Revenue Code; or
   2. (2) § 521 of the Internal Revenue Code.

Added by Acts 1991, c. 8, § 2, eff. Oct. 1, 1991. Amended by Acts 1992, c. 22, § 1; Acts 1993, c. 5, § 1; Acts 2024, c. 105, § 1, eff. Oct. 1, 2024.

Formerly Art. 95A, § 20.

Aug. 16, 1954, ch. 736, 68A Stat. 439, codified at 26 U.S.C.A. § 3301 et seq.