---
kind: "section"
citation: "20 C.F.R. § 404.1025"
title: "20"
number: "404.1025"
heading: "Work for religious, charitable, educational, or certain other organizations exempt from income tax."
url: "https://uscodex.org/cfr/20/404.1025"
---

# §404.1025. Work for religious, charitable, educational, or certain other organizations exempt from income tax.

- (a) **After 1983.** Work done after 1983 by an employee in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) of the Code which is exempt from income tax under section 501(a) of the Code is covered as employment unless the work is for a church or church-controlled organization that has elected to have services performed by its employees excluded (see [§ 404.1026](/cfr/20/404.1026.md)). (See [§ 404.1059(b)](/cfr/20/404.1059.md?p=b) for special wage rule.)
- (b) **Before 1984.** Work described in [paragraph (a)](#a) of this section which was done before 1984 is excluded from employment. However, the exclusion does not apply to work done during the period for which a form SS-15, Certificate Waiving Exemption From Taxes Under the Federal Insurance Contributions Act, was filed (or was deemed to have been filed) with the Internal Revenue Service.

## Notes

### Amendments

[50 FR 36573, Sept. 9, 1985]

### Authority

Authority: Secs. 202(v), 205(a), 209, 210, 211, 229(a), 230, 231, and 702(a)(5) of the Social Security Act (42 U.S.C. 402(v), 405(a), 409, 410, 411, 429(a), 430, 431, and 902(a)(5)) and 48 U.S.C.1801.

### Source

Source: 45 FR 20075, Mar. 27, 1980, unless otherwise noted.

### Amendments

[50 FR 36573, Sept. 9, 1985]