746                              LAWS OF MARYLAND                      [CH. 441

tables for market. The provisions of this paragraph shall not be
deemed to be applicable with respect to service performed in con-
nection with commercial canning or commercial freezing or in con-
nection with any agricultural or horticultural commodity after its
delivery to a terminal market for distribution for consumption.

As used in this subsection, the term "farm" includes stock, dairy,
poultry, fruit, fur-bearing animal, and truck farms, plantations,
ranches, nurseries, ranges, greenhouses or other similar structures
used primarily for the raising of agricultural or horticultural com-
modities and orchards.

(E)     Domestic service in a private home, local college club, or
local chapter of a college fraternity or sorority;

(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, commun-
ity chest, fund, or foundation, organized and operated exclusively
for religious, charitable, scientific, literary, 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 share-
holder or individual, and no substantial part of the activities of which
is carrying on propaganda, or otherwise attempting to influence
legislation;

(I) Service performed after March 31, 1940, by an individual
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 distribution;

(J) (i) 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 in 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;

(ii) Service performed in the employ of an agricultural or horti-
cultural organization exempt from income tax under Section 101(1)
of the federal Internal Revenue Code;

(iii) Service performed in the employ of a voluntary employees'
beneficiary association providing for the payment of life, sick, acci-
dent, or other benefits to the members of such association or their
dependents, if (a) no part of its net earnings inures (other than
through such payments) to the benefit of any private shareholder
or individual, and (b) 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;