2013 Maryland Code
LABOR AND EMPLOYMENT
§ 8-208 - Charitable, educational, and religious organizations

§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.