Notes of Decisions
College which was in fact operated and supervised by Church was not an employer and was exempt from payment of unemployment taxes, notwithstanding that College was run by Board of Trustees and Church had no legal supervision or control over College. Employment Division v. N. W. Christian College, 31 Or App 201, 570 P2d 100 (1977), Sup Ct review denied
Determination that Vic Coburn Evangelistic Association was not church within meaning of this section was supported by substantial evidence where employer-ministry was not organized as congregation and no particular religious group was involved in its services. Vic Coburn Evangel. Assoc. v. Emp. Div., 35 Or App 655, 582 P2d 51 (1978), Sup Ct review denied
Parochial schools operated, supervised, controlled and principally supported by a church were exempt from unemployment compensation taxes under this section. Emp. Div. v. Archdiocese of Portland, 42 Or App 421, 600 P2d 926 (1979)
Where employees services consisted of picking up articles donated to Union Gospel Mission and referee found that Gospel Mission was association of churches, employment was exempt from unemployment insurance coverage and conflicting rule was invalid. Miller v. Employment Div., 290 Or 285, 620 P2d 1377 (1980)
Under this section, definition of covered employment is a complete expression of legislative policy and gives no latitude to create an exception to coverage of statute by agency rule. Miller v. Employment Division, 290 Or 285, 620 P2d 1377 (1980)
Limiting exemption from subject employment to churches instead of all religious organizations violates constitutional guarantee of religious freedom. Salem College and Academy, Inc. v. Employment Division, 298 Or 471, 695 P2d 25 (1985); Employment Division v. Rogue Valley Youth for Christ, 307 Or 490, 770 P2d 588 (1989)
Minister of church exemption from definition of employment also applies for minister of nonchurch religious organization. Newport Church of the Nazarene v. Hensley, 335 Or 1, 56 P3d 386 (2002)
Law Review Citations
75 OLR 1253 (1996)
Chapter 657
Notes of Decisions
An individual who performs services for remuneration is an employee, and person or organization for whom services are performed is an employer under terms of Employment Division Law even if remuneration is paid indirectly rather than directly unless employer shows that some statutory exclusion applies. Lectro Lift, Inc. v. Morgan, 14 Or App 316, 513 P2d 526 (1973)
Mere act of incorporating as professional corporation does not, by itself, create employer-employee relationship for purposes of this chapter. Peterson v. Employment Division, 82 Or App 371, 728 P2d 95 (1986)
Atty. Gen. Opinions
Determining employer of musicians group, (1972) Vol 35, p 1306
