1770                             Laws of Maryland                      [Ch. 790

As used in subparagraph (iv), the term "farm" includes stock,
dairy, poultry, fruit, fur-bearing animal, and truck farms, planta-
tions, ranches, nurseries, ranges, greenhouses or other similar struc-
tures used primarily for the raising of agricultural or horticultural
commodities, and orchards.

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

[(F)] (vi) Service performed as an officer or member of the
crew of a vessel on the navigable waters of the United States [;]
, except as provided in Section 20 (g) (7).

[(G)] (vii) 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)] (viii) Service performed except as provided in Section
20(g)(7), in the employ of a corporation, community chest fund,
or foundation, organized and operated exclusively for religious, char-
itable, scientific, literary, or educational purposes, or for the preven-
tion 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.

[(I)] (ix) Service performed after March 31, 1940, by an indi-
vidual under the age of 18 in the delivery or distribution of news-
papers or shopping news, not including delivery or distribution to
any point for subsequent delivery or distribution;

[(J)] (x) [(i)] Service performed in any calendar quarter in
the employ of any organization exempt from income tax under Section
[101] 501 (a) of the Federal Internal Revenue Coder [, 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-
culture 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;

(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