Oregon Statutes 657.088 – Employment; certain sports officiating services excluded; exceptions
(1) As used in this chapter, ’employment’ does not include officiating services performed by individuals in recreational, interscholastic or intercollegiate sporting events or contests.
Terms Used In Oregon Statutes 657.088
- 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
- Officiating services: means overseeing the play of a sporting event or contest, judging whether the rules are being followed and penalizing participants for infringing the rules. See Oregon Statutes 657.088
- political subdivision: means any county, city, district organized for public purposes, or any other political subdivision or public corporation, including any entity organized pursuant to ORS § 190. See Oregon Statutes 657.097
- Sporting event or contest: means any sporting competition in which the participants are not professional athletes or contestants or are not remunerated for their participation. See Oregon Statutes 657.088
(2) As used in this section:
(a) ‘Officiating services’ means overseeing the play of a sporting event or contest, judging whether the rules are being followed and penalizing participants for infringing the rules.
(b) ‘Sporting event or contest’ means any sporting competition in which the participants are not professional athletes or contestants or are not remunerated for their participation.
(3) Subsection (1) of this section does not apply to officiating services performed for:
(a) A nonprofit employing unit;
(b) This state;
(c) A political subdivision of this state; or
(d) An Indian tribe. [2011 c.106 § 2]