(a) Every nonprofitmaking institution shall establish, maintain and preserve for not less than six years, records with respect to each individual permitted to work:

1. (1) as an apprentice;
2. (2) as a learner;
3. (3) in an executive, administrative or professional capacity;
4. (4) if the individual is a student;
5. (5) if the work performed is not under any express contract of hire and is incidental to or in return for charitable aid conferred on such individual;
6. (6) if the earning capacity of such individual is impaired by age, physical or mental deficiency or injury;
7. (7) in or for a summer camp or conference in not more than 13 calendar weeks in a calendar year; or
8. (8) as a staff counselor in a children's camp.

(b) These records shall contain the following data:

1. (1) the date of commencement of work;
2. (2) a statement indicating the classification under which the employee is permitted to work;

3. (3) the nature of work performed; and

   1. (i) for an apprentice, a copy of the apprentice program and agreement;
   2. (ii) for a learner, a statement as to the nature and extent of the instruction and supervision;

   3. (iii) for a student, a statement from the school which the student attends indicating whether or not:

      1. (a) he or she is a student and his or her course of instruction is one leading to a degree, diploma or certificate; or
      2. (b) he or she is completing residence requirements for a degree;
   4. (iv) for an individual permitted to work in return for charitable aid conferred, a statement as to the dates, nature and extent of the charitable aid conferred;

   5. (v) for an individual permitted to work whose earning capacity for such work is impaired by age, physical or mental deficiency or injury:

      1. (a) a statement as to the age;
      2. (b) a report from a doctor or other competent authority concerning the nature and extent of the deficiency or injury;
      3. (c) a statement as to the manner in which, and extent to which age, deficiency or injury impairs the earning capacity for the work to which such individual is assigned.