ORS 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.(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]
Source:
Section 657.092 — Employment; nonprofit organization employees and contestants excluded, https://www.oregonlegislature.gov/bills_laws/ors/ors657.html
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