422
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INTERNAL REVENUE CODE OF 1954
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of any one or more of the foregoing which is wholly owned by one or more States or pohtical subdivisions; (9)(A) service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order; (B) service performed in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) which is exempt from income tax under section 501(a), but this subparagraph shall not apply to service performed during the period for which a certificate, filed pursuant to subsection (k) (or the corresponding subsection of prior law), is in effect if such service is performed by an employee— (i) whose signature appears on the list filed by such organization under subsection (k) (or the corresponding subsection of prior law), or (ii) who became an employee of such organization after the calendar quarter in which the certificate was filed; (10) service performed by an individual as an employee or employee representative as defined in section 3231; (11)(A) service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501(a) (other than an organization described in section 401(a)) or under section 521, if the remuneration for such service is less than $50; (B) service performed in the employ of a school, college, or university if such service is performed by a student who is enrolled and is regularly attending classes at such school, college, or university; (12) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative); (13) service performed in the employ of an instrumentality wholly owned by a foreign government—
(A) 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 (B) if the Secretary of State shall certify to the Secretary that the foreign government, with respect to whose instrumentality and employees thereof 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 thereof; (14) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to State law; and service performed as an intern in the employ of a hospital by an individual who has completed a 4 years' course in a medical school chartered or approved pursuant to State law; (15) service performed by an individual in (or as an officer or member of the crew of a vessel while it is engaged in) the catching, taking, harvesting, cultivating, or farming of any kind of fish, shellfish, Crustacea, sponges, seaweeds, or other aquatic forms of animal and vegetable life (including service performed by any § 3121(b)(8)
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