[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of January 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.3121(b)(2)-1]

[Page 40]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table 
 
  Subpart B_Federal Insurance Contributions Act (Chapter 21, Internal 
                          Revenue Code of 1954)
 
Sec.  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 Sec.  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]