<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 61-1-15 - Employment by religious, charitable, educational, or other organization included. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2077749Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2077749SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077749CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2077749Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2077749DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2077749Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2077749000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2077749SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077749SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2077749Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-1-15"><span class="s2077749SENU">61-1-15</span></a><span xml:space="preserve" class="s2077749SENU">. </span><span class="s2077749CL">Employment by religious, charitable, educational, or other organization included.</span></p><p dir="ltr" class="s2077749Normal-000000"><span class="s2077749DefaultParagraphFont">The term, employment, includes services performed by an individual in the employ of a religious, charitable, educational, or other organization, but only if the following conditions are met and if such services are not excluded from employment under subdivision 61-1-36(1), (2), (3), (4), (5), or (6):</span></p><p dir="ltr" class="s2077749Normal-000001"><span class="s2077749DefaultParagraphFont">(1)    The service is excluded from employment as defined in the Federal Unemployment Tax Act as amended, January 1, 1977, solely by reason of section 3306(c)(8) service performed in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) which is exempt from the income tax under 501(a) of the federal act; and</span></p><p dir="ltr" class="s2077749Normal-000001"><span class="s2077749DefaultParagraphFont">(2)    The organization had four or more individuals in employment for some portion of a day in each of twenty different weeks, whether or not such weeks were consecutive, within either the current or preceding calendar year, regardless of whether they were employed at the same moment of time.</span></p><p dir="ltr" class="s2077749Normal"><span xml:space="preserve" class="s2077749000002"> </span></p><p dir="ltr" class="s2077749Normal"><span class="s2077749SCL">Source:</span><span xml:space="preserve" class="s2077749SCL-000003"> SDCL § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-1-10"><span class="s2077749SCL-000003">61-1-10</span></a><span xml:space="preserve" class="s2077749SCL-000003"> (3) as enacted by SL 1971, ch 276, § 10; SL 1974, ch 325, § 2; SL 1977, ch 420, § 9; SL 2008, ch 277, § 11; SDCL § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-1-10.3"><span class="s2077749SCL-000003">61-1-10.3</span></a><span class="s2077749SCL-000003">; SL 2012, ch 252, § 59.</span></p></div></body></html>