Oregon Statutes 657.072 – Employment; certain nonprofit services excluded
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‘Employment’ does not include service performed for a nonprofit employing unit by an individual receiving rehabilitation or remunerative work in a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury, or providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed in the competitive labor market. [1971 c.463 § 4; 1973 c.118 § 1; 1977 c.446 § 4; 1999 c.59 § 196; 2005 c.218 § 1]
Terms Used In Oregon Statutes 657.072
- Nonprofit employing unit: means an organization, or group of organizations, described in section 501(c)(3) of the Internal Revenue Code that is exempt from income tax under section 501(a) of the Internal Revenue Code. See Oregon Statutes 657.010