WM. PRESTON LANE, JR., GOVERNOR. 1845

(a) the remuneration for such service does not exceed
$45, or

(b) 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

(c) such service is performed by a student who is enrolled
and is regularly attending classes at a school, college, or
university;

(2) Service performed in the employ of an agricultural or
horticultural organization exempt from income tax under
Section 101 (1) of the Federal Internal Revenue Code;

(3) Service performed in the employ of a voluntary em-
ployees' 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 per centum or more of the income consists of amounts
collected from members for the sole purpose of making such
payments and meeting expenses;

(4) Service performed in the employ of a voluntary em-
ployees' 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 benefi-
ciaries, 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 earn-
ings of such association inures (other than through such
payments) to the benefit of any private shareholder or in-
dividual ;

(5) Service performed in any calendar quarter in the em-
ploy of a school, college, or university, not exempt from
income tax under Section 101 of the Federal Income Reve-
nue Code, 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) ;

(K) Service performed in the employ of a foreign govern-
ment (including service as a consular or other officer or em-
ployee of a non-diplomatic representative) ;

(L) Service performed in the employ of an instrumentality
wholly owned by a foreign government—