South Dakota § 61-1-37 Incidental and student employment by educational institutions and nonprofit organizations exempt.

South Dakota Statutes

§ 61-1-37 — Incidental and student employment by educational institutions and nonprofit organizations exempt.

South Dakota § 61-1-37

Title 61REEMPLOYMENT ASSISTANCE

Ch. 61-1DEFINITIONS AND GENERAL PROVISIONS

This text of South Dakota § 61-1-37 (Incidental and student employment by educational institutions and nonprofit organizations exempt.) 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 § 61-1-37 (2026).

Text

As used in this title, the term, employment, does not include:

(1)Service performed during a calendar quarter in the employ of an organization exempt from income tax under section 501(a)(other than an organization described in 401(a)) or under section 521 of the Federal Internal Revenue Code, if the remuneration for such services does not exceed fifty dollars; or (2) Service performed in the employ of a school, college or university:

(a)By a student who is enrolled and is regularly attending classes at the school, college, or university, or (b) By the spouse of a student, if the spouse is advised, at the time the spouse commences to perform the service, that this employment is included under a program to provide financial assistance to the student by the school, college or un

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As used in this title, the term, employment, does not include: (1) Service performed during a calendar quarter in the employ of an organization exempt from income tax under section 501(a)(other than an organization described in 401(a)) or under section 521 of the Federal Internal Revenue Code, if the remuneration for such services does not exceed fifty dollars; or (2) Service performed in the employ of a school, college or university: (a) By a student who is enrolled and is regularly attending classes at the school, college, or university, or (b) By the spouse of a student, if the spouse is advised, at the time the spouse commences to perform the service, that this employment is included under a program to provide financial assistance to the student by the school, college or university, and that employment is not covered by any program of reemployment assistance or unemployment insurance, or (3) Service performed by an individual who is enrolled for credit at a nonprofit or public educational institution, which maintains a regular faculty and curriculum and 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, which combines academic instruction with work experience, if the service is an integral part of that program and if the institution has so certified to the employer. This subdivision does not apply to service performed in a program established for or on behalf of an employer or group of employers.

Legislative History

SDC 1939, § 17.0802 (7) (g) (9) as added by SL 1941, ch 82, § 3; SL 1951, ch 94, § 2; SL 1961, ch 105, § 2; SL 1964, ch 68; SL 1971, ch 276, § 13; SL 1983, ch 379, § 1; SL 1986, ch 424, § 2; SL 2008, ch 277, § 23; SDCL §