As used in this title, the term, employment, does not include service performed in the employ of an instrumentality wholly owned by a foreign government: (1) If the service is of a character similar to that performed in foreign countries by employees of the United States government or of an instrumentality thereof; and (2) If the South Dakota Department of Labor and Regulation finds that the United States Secretary of State has certified to the United States Secretary of the Treasury that the foreign government, with respect to whose instrumentality exemption is claimed, grants an equivalent exemption with respect to similar service performed in foreign countries by employees of the United States government and of instrumentalities thereof. Source: SDC 1939, § 17.0802 (7) (g) (15) as added by SL 1941, ch 82 , § 3; SL 2008, ch 277 , § 22; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-1-20 ; SL 2012, ch 252 , § 59. 61-1-36 . Exempt employment by churches, institutions and state. For the purposes of §§ 61-1-13 and 61-1-15 the term, employment, does not apply to service performed: (1) In the employ of: (a) A church or convention or association of churches, or (b) An organization which is operated primarily for religious purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association of churches; or (2) By a duly ordained, commissioned, or licensed minister of a church in the exercise of duties required by the church or by a member of a religious order in the exercise of duties required by the order; or (3) In the employ of a school which is not an institution of higher education prior to January 1, 1978; or in the employ of a governmental entity referred to in § 61-1-13 after December 31, 1977, if the service is performed by an individual in the exercise of duties: (a) As an elected official; (b) As a member of a legislative body, or a member of the judiciary, of a state or political subdivision; (c) As a member of the state national guard or air national guard; (d) As an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency; (e) In a position which, under or pursuant to the laws of this state, is designated as a major nontenured policymaking or advisory position, or a policymaking position the performance of the duties of which ordinarily does not require more than eight hours per week; (f) As a precinct election official or automatic tabulating system worker if the amount of remuneration received by the individual during the calendar year for services as a precinct election official or automatic tabulating system worker is less than one thousand dollars; or (4) In a facility conducted for the purpose of carrying out a program of rehabilitation for any individual whose earning capacity is impaired by age or physical or mental deficiency or injury or providing remunerative work for any individual who because of impaired physical or mental capacity cannot be readily absorbed in the competitive labor market by an individual receiving such rehabilitation or remunerative work; or (5) As part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision, by an individual receiving such work relief or work training; or (6) By an inmate of a custodial or penal institution. Source: SDCL § 61-1-10 (4) as enacted by SL 1971, ch 276 , § 10; SL 1973, ch 304 , §§ 3, 4; SL 1974, ch 325 , § 3; SL 1977, ch 420 , §§ 10, 11; SL 1991, ch 413 , § 1; SL 1998, ch 298 , § 1; SDCL § 61-1-10.4 ; SL 2012, ch 252 , § 59.