Treasury Regulations (26 C.F.R.)
26 CFR § 31.3121(b)(2)-1
Domestic service performed by students for certain college organizations.
# (a)
Services of a household nature performed in or about the club rooms or house of a local college club, or in or about the club rooms or house of a local chapter of a college fraternity or sorority, by a student who is enrolled and regularly attending classes at a school, college, or university are excepted from employment. For purposes of this exception, the statutory tests are the type of services performed by the employee, the character of the place where the services are performed, and the status of the employee as a student enrolled and regularly attending classes at a school, college, or university.
# (b)
In general, services of a household nature in or about the club rooms or house of a local college club or local chapter of a college fraternity or sorority include services rendered by cooks, waiters, butlers, maids, janitors, laundresses, furnacemen, handymen, gardeners, housekeepers, and housemothers.
# (c)
A local college club or local chapter of a college fraternity or sorority does not include an alumni club or chapter. If the club rooms or house of a local college club or local chapter of a college fraternity or sorority is used primarily for the purpose of supplying board or lodging to students or the public as a business enterprise, the services performed therein are not within the exception.
# (d)
An organization is a school, college, or university within the meaning of section 3121(b)(2) if its primary function is the presentation of formal instruction, it normally maintains a regular faculty and curriculum, and it normally has a regularly enrolled body of students in attendance at the place where its educational activities are regularly carried on. See section 170(b)(1)(A)(ii) and the regulations thereunder.
# (e)
Services of a household nature are not within the exception if performed in or about rooming or lodging houses, boarding houses, clubs (except local college clubs) hotels, hospitals, eleemosynary institutions, or commercial offices or establishments.
# (f)
For provisions relating to domestic service in a private home of the employer, see § 31.3121(a)(7)-1.
[T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 9167, 69 FR 76405, Dec. 21, 2004]
Source: view the official text
In this part (40 sections)
- 31.3121(a)(3)-1 · Retirement payments.
- 31.3121(a)(4)-1 · Payments on account of sickness or accident…
- 31.3121(a)(5)-1 · Payments from or to certain tax-exempt trusts, or…
- 31.3121(a)(5)-2 · Payments under or to an annuity contract described in…
- 31.3121(a)(6)-1 · Payment by an employer of employee tax under section…
- 31.3121(a)(7)-1 · Payments for services not in the course of employer's…
- 31.3121(a)(8)-1 · Payments for agricultural labor.
- 31.3121(a)(9)-1 · [Reserved]
- 31.3121(a)(10)-1 · Payments to certain home workers.
- 31.3121(a)(11)-1 · Moving expenses.
- 31.3121(a)(12)-1 · Tips.
- 31.3121(a)(13)-1 · Payments under certain employers' plans after…
- 31.3121(a)(14)-1 · Payments by employer to survivor or estate of former…
- 31.3121(a)(15)-1 · Payments by employer to disabled former employee.
- 31.3121(a)(18)-1 · Payments or benefits under a qualified educational…
- 31.3121(b)-1 · Employment; services to which the regulations in this…
- 31.3121(b)-2 · Employment; services performed before 1955.
- 31.3121(b)-3 · Employment; services performed after 1954.
- 31.3121(b)-4 · Employment; excepted services in general.
- 31.3121(b)(1)-1 · Certain services performed by foreign agricultural…
- 31.3121(b)(2)-1 · Domestic service performed by students for certain…
- 31.3121(b)(3)-1 · Family employment.
- 31.3121(b)(4)-1 · Services performed on or in connection with a…
- 31.3121(b)(5)-1 · Services in employ of an instrumentality of the…
- 31.3121(b)(6)-1 · Services in employ of United States or…
- 31.3121(b)(7)-1 · Services in employ of States or their political…
- 31.3121(b)(7)-2 · Service by employees who are not members of a public…
- 31.3121(b)(8)-1 · Services performed by a minister of a church or a…
- 31.3121(b)(9)-1 · Railroad industry; services performed by an employee…
- 31.3121(b)(10)-1 · Services for remuneration of less than $50 for…
- 31.3121(b)(10)-2 · Services performed by certain students in the employ…
- 31.3121(b)(11)-1 · Services in the employ of a foreign government.
- 31.3121(b)(12)-1 · Services in employ of wholly owned instrumentality…
- 31.3121(b)(13)-1 · Services of student nurse or hospital intern.
- 31.3121(b)(14)-1 · Services in delivery or distribution of newspapers,…
- 31.3121(b)(15)-1 · Services in employ of international organization.
- 31.3121(b)(16)-1 · Services performed under share-farming arrangement.
- 31.3121(b)(17)-1 · Services in employ of Communist organization.
- 31.3121(b)(18)-1 · Services performed by a resident of the Republic of…
- 31.3121(b)(19)-1 · Services of certain nonresident aliens.