Marvin Mandel, Governor                        1771

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 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 remuneration
for such service does not exceed $45 (exclusive of room, board and
tuition);] (other than an organization described in Section 401
(a) ) or under Section 521 of such code if the remuneration for
such service is less than $50.

Service performed in the employ of a school, college, or university,
if that service is performed by a student who is enrolled and is
regularly attending classes at that school, college, or university, or
by the spouse of such a student, if that spouse is advised, at the time
that spouse commences to perform the service that the employment
of that spouse to perform the service is provided under a program to
provide financial assistance to that student or such school, college, or
university, and the employment will not be covered by any program
of unemployment insurance.

Service performed by an individual under the age of 22 who is
enrolled at a non-profit or public educational institution which nor-
mally maintains a regular faculty and curriculum and normally
has a regularly organized body of students in attendance at the place
where its educational activities are carried on as a student in a
full-time program, taken for credit at that institution, which com-
bines academic instruction with work experience, if the service is an
integral part of that program, and that institution has so certified to
the employer, except that this subparagraph shall not apply to service
performed in a program established for or on behalf of an employer
or group of employers;

Service performed in the employ of a hospital, if that service is
performed by a patient of the hospital, as defined in section 20 (g)
(7)(b)(IV)

[K] (xi) Service performed in the employ of a foreign govern-
ment (including service as a consular or other officer or employee or
nondiplomatic representative);

[(L)] (xii) Service performed in the employ of an instru-
mentality 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 States government or
of an instrumentality thereof; and

[(ii)] If the Executive Director 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 in-
strumentality exemption is claimed, grants an equivalent exemption
with respect to similar service performed in the foreign country by
employees of the United States government and of instrumentalities
thereto;

[(M)] (xiii) Service performed as a student nurse in the em-
ploy of a hospital or a nurses' training school by an individual who