J. MILLARD TAWES, Governor                     747

(iv) 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 or their designated beneficiaries, if (a) admission to
membership in such association is limited to individuals who are
officers or employees of the United States government, and (b) no
part of the net earnings of such association inures (other than
through such payments) to the benefit of any private shareholder
or individual;

(v) 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] Internal Revenue 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 re-
muneration for such service does not exceed $45 (exclusive of room,
board and tuition) ;

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

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

(i) If the service is of a character similar to that performed in
foreign countries by employees of the United [State] States govern-
ment or of an instrumentality thereof; and

(ii) If the Executive Director finds that the United States Sec-
retary of State has certified to the United States Secretary of the
Treasury that the foreign government, with respect to whose instru-
mentality exemption is claimed, grants an equivalent exemption with
respect to similar service performed in the foreign country by em-
ployees of the United States government and of instrumentalities
thereto;

(M) Service performed as a student nurse in the employ of a
hospital or a nurses' training school by an individual 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
approved pursuant to State law;

(N) Service performed by an individual for a person as an in-
surance agent or as an insurance solicitor, if all such service per-
formed by such individual for such person is performed for remunera-
tion solely by way of commission; or

(0) Casual labor performed after January 1, 1945, not in the
course of the employer's usual trade, occupation, profession or
business.

(P) Service performed by real estate salesmen on a commission
basis for licensed real estate brokers to the same extent they are now
or may hereafter be exempted by federal law.

(Q) Service performed as a part time school bus operator, if
such operator has other full time employment or another full time
occupation.