Page:United States Statutes at Large Volume 53 Part 2.djvu/918

 PUBLIC LAWS-CH. 666-AUG. 10, 1939 Ante, p. 1387. Religious, etc., cor - porations. Carriers, employees and employee repre- sentatives. 52 Stat. 1094. 45 U. 8. C., Supp. IV, 5351. Certaincorporations exempt from income tax; conditions. Ante, p. 33. LR. .i101. Agricultural, etc. , organizations. Voluntary employ- ees' beneficiary asso- ciations. Schools, colleges, etc. Ante, p. 33. I. R. C. 101. Foreign government employees. the employ of any instrumentality of one or more States or political subdivisions to the extent that the instrumentality is, with respect to such service, immune under the Constitution of the United States from the tax imposed by section 1600; "(8) Service performed in the employ of a corporation, com- munity chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educa- tional purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or other- wise attempting, to influence legislation; "(9) Service performed by an individual as an employee or employee representative as defined in section 1 of the Railroad Unemployment Insurance Act; "(10) (A) Service performed in any calendar quarter in the employ of any organization exempt from income tax under sec- tion 101, if- "(i) the remuneration for such service does not exceed $45, or "(ii) such service is in connection with the collection of dues or premiums for a fraternal beneficiary society, order, or association, and is performed away from the home office, or is ritualistic service in connection with any such society, order. or association, or "(ili) such service is performed by a student who is enrolled and is regularly attending classes at a school, college, or university; (B) Service performed in the employ of an agricultural or horticultural organization exempt from income tax under section 101 (1); "(C) Service performed in the employ of a voluntary employees' beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such asso- ciation or their dependents, if (i) no part of its net earnings inures (other than through such payments) to the benefit of any private shareholder or individual, and (ii) 85 per centum or more of the income consists of amounts collected from members for the sole purpose of making such payments and meeting expenses; "(D) Service performed in the employ of a voluntary employees' beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such asso- ciation or their dependents or their designated beneficiaries, if (i) admission to membership in such association is limited to indi- viduals who are officers or employees of the United States Gov- ernment, and (ii) no part of the net earnings of such association inures (other than through such payments) to the benefit of any private shareholder or individual; "(E) Service performed in any calendar quarter in the employ of a school, college, or university, not exempt from income tax.under section 101, if such service is performed by a student who is enrolled and is regularly attending classes at such school, college, or university, and the remuneration for such service does not exceed $45 (exclusive of room, board, and tuition); "(11) Service performed in the employ of a foreign govern- ment (including service as a consular or other officer or employee or a nondiplomatic representative); 1394 [53 STAT.

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