Universities generally believed them covered by the student exemption that protects earnings from certain kinds of campus jobs.
In addition, work that requires "advanced knowledge in a field of science or learning," entails "the consistent exercise of discretion or judgment," or is "predominantly intellectual or varied in character" does not count for the student exemption.
The IRS regulation, which went into effect 1 April, puts the squeeze on postdocs funded by the Ruth L. Kirschstein National Research Service Awards NRSSA) and some other fellowships by redefining who qualifies for a student exemption that shields the income earned from certain campus jobs.
Conscription deferments are available to students, and exemptions from service are granted to married women, women with children, and men who are undertaking religious studies.
An IRS revenue procedure bulletin issued on JANUARY 10 , 2005declares "postdoctoral students" and "postdoctoral fellows" ineligible for the student FICA exemption.
In 2004, the Minister of Education, Ulla Tørnæs (Liberal Party), decided that a student's exemption from Christianity Studies requires that the parents attend a meeting with the school's principal in order to inform them of the subject's content and the consequences of exemption.
These were the furious questions of the day -- while Israeli and Palestinian negotiators met with President Clinton in Washington and Israeli troops and Palestinians fought in Gaza, and while the Parliament, hoping to avoid yet more civil strife at this time, hastily extended yeshiva students' military exemption after the Supreme Court ordered the government to start drafting them.
Twenty students are exempt from immunizations because of medical conditions, while the parents of 315 students have obtained exemptions due to personal beliefs, King said.
In 2006, 2,200 New Jersey students received vaccine exemptions; 1,600 were religious exemptions and 600 were medical.
The City Department of Education has issued formal procedures for students seeking medical exemptions from the city's controversial ban on cellphones in schools.
Susan Olson, the executive director, emphasized that the parents of many of her students sought those exemptions because they had decided to forgo a few shots, not all of them.
