Code of Maryland Regulations
Title 01 - EXECUTIVE DEPARTMENT
Subtitle 02 - SECRETARY OF STATE
Chapter 01.02.04 - Charitable Organizations: Substantive Regulations
Section 01.02.04.13 - Employee of a Charitable Organization
Universal Citation: MD Code Reg 01.02.04.13
Current through Register Vol. 51, No. 19, September 20, 2024
In determining whether an individual is an employee of an organization, a professional solicitor, or a fund-raising counsel, the payment of payroll taxes on behalf of the individual and reporting the payments, salaries, or fees as income for the individual to the Internal Revenue Service is evidence that an employer-employee relationship exists. The Secretary may require proof that these are being reported to the Internal Revenue Service.
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