Md. Code Regs. 01.02.04.13

Current through Register Vol. 51, No. 21, October 18, 2024

Section 01.02.04.13 - Employee of a Charitable Organization

In determining whether an individual is an employee of an organization, a professional solicitor, or a fund-raising counsel, the payment of payroll taxes on behalf of the individual and reporting the payments, salaries, or fees as income for the individual to the Internal Revenue Service is evidence that an employer-employee relationship exists. The Secretary may require proof that these are being reported to the Internal Revenue Service.