PUBLIC LAWS-CH. 117-JUNE 4, 1943 Agricultural, etc., organizations. 53 Stat. 33. 26UT c. C. 101 (1). Voluntary employ- ees' beneficiary asso- ciations. Schools, colleges, etc. 53 Stat. 33 . 26U.S.C.§101; Supp. II, § 101. Foreign government employees. Stlldent nurses; in- ternes. Insurance agents. Newspaper distrib- utors under 18. "(c) such service is performed by a student who is enrolled and is regularly attending classes at a school, college, or university; "(2) service performed in the employ of an agricultural or horticultural organization exempt from income tax under sec- tion 101 (1) of the Internal Revenue Code of the United States; "(3) service performed in the employ of a voluntary employ- ees' beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such associa- tion or their dependents, if (i) no part of its net earnings inures (other than through such payments) to the benefit of any private shareholder or individual, and (ii) 85 per centum or more of the income consists of amounts collected from members for the sole purpose of making such payments and meeting expenses; "(4) service performed in the employ of a voluntary employees beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents or their designated beneficiaries, if (i) admission to membership in such association is limited to individuals who are officers or employees of the United States Government, and (ii) no part of the net earnings of such association inures (other than through such payments) to the benefit of any private share- holder or individual; "(5) service performed in any calendar quarter in the employ of a school, college, or university, not exempt from income tax under section 101 of the Internal Revenue Code of the United States, if such service is performed by a student who is enrolled and is regularly attending classes at such school, college, or univer- sity, and the remuneration for such service does not exceed $45 (exclusive of room, board, and tuition); "(J) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative); "(K) service performed in the employ of an instrumentality wholly owned by a foreign government- "(1) if the service is of a character similar to that per- formed in foreign countries by employees of the United States Government or of an instrumentality thereof: and "(2) if the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality exemption is claimed, grants an equiv- alent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof; "(L) service performed as a student nurse in the employ of a hospital or 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 per- formed as an interne in the employ of a hospital by an individual who has completed a four years' course in a medical school chart- ered or approved pursuant to State law; "(M) service performed by an individual for a person as an insurance agent or as an insurance solicitor, if all such service performed by such individual for such person is performed for remuneration solely by way of commission; "(N) service performed by an individual under the age of eighteen in the delivery or distribution of newspapers or shop- ping news, not including delivery or distribution to any point for subsequent delivery or distribution; [57 STAT.
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