Maryland Labor and Employment Section 8-208

      (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 Act solely by § 3306(c)(8) of the Act.

      (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.

      (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.

      (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.