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 § 61-1-15

Title 61REEMPLOYMENT ASSISTANCE

Ch. 61-1DEFINITIONS AND GENERAL PROVISIONS

This text of South Dakota § 61-1-15 (Employment by religious, charitable, educational, or other organization included.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 61-1-15 (2026).

Text

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

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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.