30 LAWS OF MARYLAND. [CH. 17

(F) Service performed as an officer or member of the crew
of a vessel on the navigable waters of the United States;

(G) Service performed by an individual in the employ of
his son, daughter, or spouse, and service performed by a child
under the age of twenty-one in the employ of his father or
mother;

(H) Service performed in the employ of a corporation, com-
munity chest, fund, or foundation, organized and operated
exclusively for religious, charitable, scientific, literary, or edu-
cational 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 sub-
stantial part of the activities of which is carrying on propa-
ganda, or otherwise attempting, to influence legislation;

(1) Service performed after March 31, 1940, by an individual
under the age of 18 in the delivery or distribution of news-
papers or shopping news, not including delivery or distribu-
tion to any point for subsequent delivery or distribution;

(J) (1) Service performed in any calendar quarter in the
employ of any organization exempt from income tax under
Section 101 of the Federal Internal Revenue Code, if

(a) the remuneration for such service does not exceed f45, or

(b) such service is in connection with the collection of dues
or premiums for a fraternal beneficiary society, order, or asso-
ciation, 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 uni-
versity;

(2) Service performed in the employ of an agricultural or
horticultural organization exempt from income tax under Sec-
tion 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 earn-
ings inures (other than through such payments) to the benefit
of any private shareholder or individual, and (ii) 85 per cen-
tum 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 benefici-
aries, if (i) admission to membership in such association is
limited to individuals who are officers or employees of the