N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.100 - Donated services
The services performed by personnel who receive no compensation or partial compensation for their services. The equivalent of an employer-employee relationship must exist between the institution and the individual donating the services. The term is usually applied to services rendered, by members of religious orders, societies or similar groups, to institutions operated by or affiliated with such institutions.
Notes
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