HERBERT R. O'CONOR, GOVERNOR. 921

sists of amounts collected from members for the sole pur-
pose of making such payments and meeting expenses;

(4) 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 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;

(5) Service performed in any calendar quarter, in the
employ of a school, college, or university, not exempt from
income tax under Section 101 of the Federal Income Rev-
enue 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 serv-
ice does not exceed $45 (exclusive of room, board, and
tuition);

(K) Service performed in the employ of a foreign gov-
ernment (including service as a consular or other officer
or employee of a nondiplomatic representative);

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

(1) If the service is of a character similar to that per-
formed in foreign countries by employees of the United
States Government or of an instrumentality thereof; and

(2) If the Board finds that the United States Secretary
of State has certified to the United States Secretary of the
Treasury that the foreign government, with respect to
whose instrumentality exemption is claimed, grants an
equivalent exemption with respect to similar service per-
formed in the foreign country by employees of the United
States Government and of instrumentalities thereto;

(M) Service performed as a student nurse in the em-
ploy of a hospital or a nurses' training school by an in-
dividual who is enrolled and is regularly attending classes
in a nurses' training school chartered or approved pursuant
to State law; and service performed as an interne in the
employ of a hospital by an individual who has completed
a four years' course in a medical school chartered or ap-
proved pursuant to State law;

(N) Service performed by an individual for a person
as an insurance agent or as an insurance solicitor, if all
such service performed by such individual for such person