Page:United States Statutes at Large Volume 68A.djvu/490

 460

INTERNAL REVENUE CODE OF 1954

(8) service performed in the employ of a corporation, community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational 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 otherwise 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 (52 Stat. 1094, 1095; 45 U.S.C. 351); (10)(A) service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501 (a) (other than an organization described in section 401(a)) or under section 521, if— (i) the remuneration for such service is less than $50, 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 (iii) 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 described in section 501(c)(5) which is exempt from tax under section 501(a); (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 association 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 percent 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 association or their dependents or their designated beneficiaries, if— (i) admission to membership in such association is limited to individuals who are officers or employees of the United States Government, 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 the employ of a school, college, or - university, not exempt from income tax under section 501(a), if such service is performed by a student who is enrolled and is regularly attending classes a t such school, college, or university; (11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative); § 3306(c)(8)

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