920 LAWS OF MARYLAND. [CH. 768

(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,
community chest, fund, or foundation, organized and oper-
ated exclusively for religious, charitable, scientific, liter-
ary, 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;

(1) Service performed after March 31, 1940, by an indi-
vidual under the age of 18 in the delivery or distribution
of newspapers or shopping news, not including delivery or
distribution to any point for subsequent delivery or dis-
tribution;

(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
$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 en-
rolled 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
employees' beneficiary association providing for the pay-
ment of life, sick, accident, or other benefits to the mem-
bers of such association or their dependents, if (i) no part
of its net earnings inures (other than through such pay-
ments) to the benefit of any private shareholder or indi-
vidual, and (ii) 85 per centum or more of the income con-