Maryland Statutes
Subtitle 2 - Scope of Title
Section 8-208 - Charitable, Educational, and Religious Organizations

(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.

Structure Maryland Statutes