Section 8-208 - Charitable, educational, and religious organizations(a) Except as otherwise provided in this subtitle, employment is covered employment if the employment is:(1) performed for a charitable, educational, religious, or other organization; and(2) excluded from the definition of "employment" in the Federal Unemployment Tax Act solely by § 3306(c)(8) of the Act.(b) Employment is not covered employment if the employment is performed for: (1) a church or an association or convention of churches; or(2) an organization that is:(i) operated primarily for religious purposes; and(ii) controlled, operated, principally supported, or supervised by a church or an association or convention of churches.(c) Employment is not covered employment if the employment is performed by:(1) a commissioned, licensed, or ordained minister of a church in the exercise of the ministry; or(2) a member of a religious order in the exercise of duties required by the order.(d) During any calendar quarter in which the compensation is less than $50, the employment is not covered employment if it is performed for an organization that is exempt from income tax under:(1) § 501(a) of the Internal Revenue Code unless the organization is described in § 401(a) of the Internal Revenue Code; or(2) § 521 of the Internal Revenue Code.Amended by 2024 Md. Laws, Ch. 105,Sec. 1, eff. 10/1/2024.