TN 37 (11-06)
CITATIONS:
Service performed for a foreign government is excepted from employment.
Service performed for an instrumentality of a foreign government is excepted from employment when:
the employer is wholly owned by the foreign government;
the service is similar to that done in foreign countries by employees of the U.S. government or of a U.S. instrumentality; and
the Secretary of State certifies to the Secretary of the Treasury that the foreign government or instrumentality grants an equivalent exemption for similar work performed in the foreign country by employees of the U.S. Government or instrumentality.
Service performed for an international organization is excepted from employment when:
the organization is a public international organization in which the U.S. participates under treaty or congressional authorization;
the organization has been designated by presidential order for privileges, exemptions, and immunities provided in the International Organizations Immunities Act; and
the designation is still in effect and all conditions and limitations in the designation are met.
A U.S. citizen employed in the U.S. by a foreign government, its instrumentality, or an international organization, is deemed to be self-employed. (RS 01802.050)
The following is a list of International Organizations for which work is excepted from coverage:
African Development Bank
African Development Fund
African Union
Asian Development Bank
Border Environment Cooperation Commission
Caribbean Organization
Commission for Environmental Cooperation
Commission for Labor Cooperation
Commission for the Study of Alternatives to the Panama Canal
Commission of European Communities
Council of Europe in Respect of the Group of States Against Corruption (GRECO)
Customs Cooperation Council
European Bank for Reconstruction and Development
European Central Bank
European Space Agency
Food and Agriculture Organization
Global Fund to Fight AIDS, Tuberculosis and Malaria
Hong Kong Economic and Trade Offices
Inter-American Defense Board
Inter-American Development Bank
Inter-American Institute of Agricultural Sciences
Inter-American Investment Corporation
Inter-American Statistical Institute
Intergovernmental Committee for European Migration
Intergovernmental Maritime Consultative Organization
International Atomic Energy Agency
International Bank for Reconstruction and Development
International Boundary and Water Commission - U.S. and Mexico
International Centre for Settlement of Investment Disputes
International Civil Aviation Organization
International Coffee Organization
International Committee of the Red Cross
International Cotton Advisory Committee
International Cotton Institute
International Development Association
International Development Law Institute
International Fertilizer Development Center
International Finance Corporation
International Food Policy Research Institute (limited privileges)
International Fund for Agricultural Development
International Hydrographic Bureau
International Joint Commission - U.S. and Canada
International Labor Organization
International Maritime Satellite Organization
International Monetary Fund
International Secretariat for Volunteer Service
International Telecommunication Union
International Telecommunications Satellite Organization (INTELSAT)
International Union for Conservation of Nature and Natural Resources
International Wheat Advisory Committee (International Wheat Council)
Interparliamentary Union
Israel-U.S. Binational Industrial Research and Development Foundation
Korean Peninsula Energy Development Organization
Multinational Force and Observers
Multilateral Investment Guarantee Agency
North American Development Bank
North Pacific Anadromous Fish Commission
North Pacific Marine Science Organization
Organization for Economic Cooperation and Development
Organization for the Prohibition of Chemical Weapons
Organization of African Unity (OAU)
Organization of American States (includes Pan American Union)
Organization of Eastern Caribbean States
Pacific Salmon Commission
Pan American Health Organization (includes Pan American Sanitary Bureau)
Preparatory Commission of the International Atomic Energy Agency
South Pacific Commission
United International Bureau for the Protection of Intellectual Property (BIRPI)
United Nations
United Nations Educational, Scientific and Cultural Organization (UNESCO)
United Nations Industrial Development Organization
United States-Mexico Border Health Commission
Universal Postal Union
World Health Organization
World Intellectual Property Organization
World Meteorological Organization
World Tourism Organization
World Trade Organization
The following is a list of International Organizations for which work is not excepted from coverage:
Great Lakes Fishery Commission
Inter-American Tropical Tuna Commission
International Criminal Police Organization (INTERPOL)
International Pacific Halibut Commission
If an organization is not listed in RS 01901.400B. or RS 01901.400C., ask the RO to contact OISP, Office of Earnings and Program Integrity Policy. Explain why the determination is necessary.