South Dakota § 61-1-15 Employment by religious, charitable, educational, or other organization included.

South Dakota Statutes

§ 61-1-15 — Employment by religious, charitable, educational, or other organization included.

South Dakota·Title 61 REEMPLOYMENT ASSISTANCE·Ch. 61-1 DEFINITIONS AND GENERAL PROVISIONS

The term, employment, includes services performed by an individual in the employ of a religious, charitable, educational, or other organization, but only if the following conditions are met and if such services are not excluded from employment under subdivision 61-1-36(1), (2), (3), (4), (5), or (6):

(1)The service is excluded from employment as defined in the Federal Unemployment Tax Act as amended, January 1, 1977, solely by reason of section 3306(c)(8) service performed in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) which is exempt from the income tax under 501(a) of the federal act; and (2) The organization had four or more individuals in employment for some portion of a day in each of twenty different weeks, whether o

Free access — add to your briefcase to read the full text and ask questions with AI

The term, employment, includes services performed by an individual in the employ of a religious, charitable, educational, or other organization, but only if the following conditions are met and if such services are not excluded from employment under subdivision 61-1-36(1), (2), (3), (4), (5), or (6): (1) The service is excluded from employment as defined in the Federal Unemployment Tax Act as amended, January 1, 1977, solely by reason of section 3306(c)(8) service performed in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) which is exempt from the income tax under 501(a) of the federal act; and (2) The organization had four or more individuals in employment for some portion of a day in each of twenty different weeks, whether or not such weeks were consecutive, within either the current or preceding calendar year, regardless of whether they were employed at the same moment of time.

South Dakota § 61-1-15 (Employment by religious, charitable, educational, or other organization included.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.