Oregon Statutes 657.092 – Employment; nonprofit organization employees and contestants excluded
(1) ‘Employment’ does not include service performed by an individual as a director, designer, performer, musician, technical crew member, house or business person, contestant, beauty queen or member of a court for or on behalf of a nonprofit organization in connection with a symphony, opera, play, pageant, festival, rodeo or similar event operated by such organization when the remuneration for such service consists solely of a gratuity, prize, scholarship or reimbursement of expenses.
Terms Used In Oregon Statutes 657.092
- Institution of higher education: means an educational institution that:
(a) Admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate;
(b) Is legally authorized in this state to provide a program of education beyond high school;
(c) Provides an educational program for which it awards a bachelor's or higher degree, or provides a program that is acceptable for full credit toward such a degree, a program of post-graduate or post-doctoral studies, or a program of training to prepare students for gainful employment in a recognized occupation; and
(d) Is a public or other nonprofit institution. See Oregon Statutes 657.010
- Internal Revenue Code: means the federal Internal Revenue Code, as amended and in effect on December 31, 2022. See Oregon Statutes 657.010
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(2) As used in this section:
(a) ‘Contestant’ means a person competing in a competition in a pageant, festival, rodeo or similar event.
(b) ‘Gratuity’ means a voluntary return for a service and does not include commissions or other amounts paid pursuant to an agreement reached at the time the individual agrees to perform a service for the organization.
(c) ‘Nonprofit organization’ means an organization or group of organizations described in sections 501(c)(3) to 501(c)(10) of the Internal Revenue Code which is exempt from income tax under section 501(a) of the Internal Revenue Code.
(d) ‘Prize’ means a reward received for winning a competition in a pageant, festival, rodeo or similar event.
(e) ‘Reimbursement for expenses’ means a payment made in lieu of salary to compensate an individual for transportation costs to the location of the service and return, and ordinary living expenses while in the vicinity of the event in which the individual is participating.
(f) ‘Scholarship’ means a grant provided for the purpose of paying part of the tuition or other costs of attending an educational institution or institution of higher education and payable to the institution of the individual’s choice. [1981 c.636 § 2; 1983 c.508 § 15; 2007 c.71 § 209]