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Oregon Revised Statutes

Or. Rev. Stat. § 657.072 (2026)

Employment; certain nonprofit services excluded

✓ current as of May 2026
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      657.072 Employment; certain nonprofit services excluded. “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]

Notes of Decisions
Cited in 15 cases, 1977–2006 · leading case: Salem Coll. & Academy, Inc. v. Emp. Div., 695 P.2d 25 (Or. 1985).
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Salem Coll. & Academy, Inc. v. Emp. Div., 695 P.2d 25 (Or. 1985). · cites it 20× “Accordingly, the Legislative Assembly in 1977 amended ORS 657.072, the exemption for nonprofit employers.”
Newport Church of the Nazarene v. Hensley, 56 P.3d 386 (Or. 2002). · cites it 22× “ORS 657.072 excludes certain activities from the definition of employment, thereby excluding certain types of employers from the requirements of ORS chapter 657.”
Miller v. Emp. Div., 620 P.2d 1377 (Or. 1980). · cites it 17× “The issue is whether services performed by claimant for his former employer are covered employment for the purposes of unemployment compensation pursuant to ORS 657.072. The answer depends upon determination of the validity of the Employment Division’s administrative rule which…”
Emp. Div. v. Nw. Christian Coll., 570 P.2d 100 (Or. Ct. App. 1977). · cites it 18× “[2] The question under ORS 657.072 is not the nature of the employment relationship but the nature of the employer.”
Emp. Div. v. Rogue Valley Youth for Christ, 770 P.2d 588 (Or. 1989). · cites it 5× “Rogue Valley requested a hearing, contending that it was not an “employer” because, under ORS 657.072, it qualified either as a church or as an organization operated exclusively for religious purposes and principally supported by a church or association of churches.”
Newport Church of the Nazarene v. Hensley, 983 P.2d 1072 (Or. Ct. App. 1999). · cites it 13× “In each case, the court held that, in limiting the exemption from the unemployment system to “churches,” as opposed to all religious organizations, section (l)(a) of ORS 657.072 violated the principle of “equality among pluralistic faiths * * * embodied in the Oregon…”
Miller v. Emp. Div. & U. Gospel Mission, 610 P.2d 293 (Or. Ct. App. 1980). · cites it 25× “Petitioner appeals from an order of the Employment Appeals Board (EAB) reversing the order of the referee and ruling that the paid services performed by petitioner for his employer, Union Gospel Mission, were not "employment" under ORS 657.072. As a result of this ruling,…”
Salem Coll. & Academy, Inc. v. Emp. Div., 659 P.2d 415 (Or. Ct. App. 1983). · cites it 9× “By requiring a school to submit to the control of a church or affiliation of churches to receive the exemption, ORS 657.072 effectively grants the church the power to determine the school’s doctrine, thereby infringing on the right of citizens to develop, independently, their…”
Oregon Festival of Am. Music v. Emp. Dep't, 130 P.3d 795 (Or. Ct. App. 2006). · cites it 19× ““(2) The provisions of subsection (1) of this section do not apply to services performed for a nonprofit organization, as defined in ORS 657.072, for this state, or for a political subdivision of this state.”
Emp. Div. v. Archdiocese of Portland, 600 P.2d 926 (Or. Ct. App. 1979). · cites it 10× “We previously construed ORS 657.072(1)(a)(B) in Emp. Division v. N.”
Vic Coburn Evangelistic Ass'n v. Emp. Div., 582 P.2d 51 (Or. Ct. App. 1978). · cites it 3× “610(1), 2 the Employment Division promulgated OAR 471-31-090(l)(a) which provides as follows: "(1) As used in ORS 657.072 and this section, unless the context clearly indicates otherwise: "(a) The word 'church’ means a particular religious *658 group organized as a congregation…”
Cox v. Emp. Div., 614 P.2d 633 (Or. Ct. App. 1980). · cites it 2× “We find there was substantial evidence to support the conclusion that the Thrift Store is exempt from taxation under ORS 657.072(1)(a)(B). 1 Emp. Div. v. Archdiocese, 42 Or App 421 , 600 P2d 926 (1979).”
Show all 15 citing cases →
Or. Rev. Stat. § 657.072(1): 7 cases
Salem Coll. & Academy, Inc. v. Emp. Div., 695 P.2d 25 (Or. 1985). “Accordingly, the Legislative Assembly in 1977 amended ORS 657.072, the exemption for nonprofit employers.”
Salem Coll. & Academy, Inc. v. Emp. Div., 659 P.2d 415 (Or. Ct. App. 1983). “By requiring a school to submit to the control of a church or affiliation of churches to receive the exemption, ORS 657.072 effectively grants the church the power to determine the school’s doctrine, thereby infringing on the right of citizens to develop, independently, their…”
Newport Church of the Nazarene v. Hensley, 56 P.3d 386 (Or. 2002). “ORS 657.072 excludes certain activities from the definition of employment, thereby excluding certain types of employers from the requirements of ORS chapter 657.”
Emp. Div. v. Rogue Valley Youth for Christ, 770 P.2d 588 (Or. 1989). “Rogue Valley requested a hearing, contending that it was not an “employer” because, under ORS 657.072, it qualified either as a church or as an organization operated exclusively for religious purposes and principally supported by a church or association of churches.”
Oregon Festival of Am. Music v. Emp. Dep't, 130 P.3d 795 (Or. Ct. App. 2006). ““(2) The provisions of subsection (1) of this section do not apply to services performed for a nonprofit organization, as defined in ORS 657.072, for this state, or for a political subdivision of this state.”
Or. Rev. Stat. § 657.072(1)(6): 1 case
Newport Church of the Nazarene v. Hensley, 56 P.3d 386 (Or. 2002). “ORS 657.072 excludes certain activities from the definition of employment, thereby excluding certain types of employers from the requirements of ORS chapter 657.”
Or. Rev. Stat. § 657.072(1)(a): 4 cases
Newport Church of the Nazarene v. Hensley, 56 P.3d 386 (Or. 2002). “ORS 657.072 excludes certain activities from the definition of employment, thereby excluding certain types of employers from the requirements of ORS chapter 657.”
Salem Coll. & Academy, Inc. v. Emp. Div., 695 P.2d 25 (Or. 1985). “Accordingly, the Legislative Assembly in 1977 amended ORS 657.072, the exemption for nonprofit employers.”
Emp. Div. v. Rogue Valley Youth for Christ, 770 P.2d 588 (Or. 1989). “Rogue Valley requested a hearing, contending that it was not an “employer” because, under ORS 657.072, it qualified either as a church or as an organization operated exclusively for religious purposes and principally supported by a church or association of churches.”
Emp. Div. v. Rogue Valley Youth for Christ, 743 P.2d 745 (Or. Ct. App. 1987).
Or. Rev. Stat. § 657.072(1)(a)(A): 1 case
Miller v. Emp. Div. & U. Gospel Mission, 610 P.2d 293 (Or. Ct. App. 1980). “Petitioner appeals from an order of the Employment Appeals Board (EAB) reversing the order of the referee and ruling that the paid services performed by petitioner for his employer, Union Gospel Mission, were not "employment" under ORS 657.072. As a result of this ruling,…”
Or. Rev. Stat. § 657.072(1)(a)(B): 4 cases
Emp. Div. v. Nw. Christian Coll., 570 P.2d 100 (Or. Ct. App. 1977). “[2] The question under ORS 657.072 is not the nature of the employment relationship but the nature of the employer.”
Miller v. Emp. Div. & U. Gospel Mission, 610 P.2d 293 (Or. Ct. App. 1980). “Petitioner appeals from an order of the Employment Appeals Board (EAB) reversing the order of the referee and ruling that the paid services performed by petitioner for his employer, Union Gospel Mission, were not "employment" under ORS 657.072. As a result of this ruling,…”
Cox v. Emp. Div., 614 P.2d 633 (Or. Ct. App. 1980). “We find there was substantial evidence to support the conclusion that the Thrift Store is exempt from taxation under ORS 657.072(1)(a)(B). 1 Emp. Div. v. Archdiocese, 42 Or App 421 , 600 P2d 926 (1979).”
Emp. Div. v. Archdiocese of Portland, 600 P.2d 926 (Or. Ct. App. 1979). “We previously construed ORS 657.072(1)(a)(B) in Emp. Division v. N.”
Or. Rev. Stat. § 657.072(1)(b): 2 cases
Newport Church of the Nazarene v. Hensley, 56 P.3d 386 (Or. 2002). “ORS 657.072 excludes certain activities from the definition of employment, thereby excluding certain types of employers from the requirements of ORS chapter 657.”
Miller v. Emp. Div. & U. Gospel Mission, 610 P.2d 293 (Or. Ct. App. 1980). “Petitioner appeals from an order of the Employment Appeals Board (EAB) reversing the order of the referee and ruling that the paid services performed by petitioner for his employer, Union Gospel Mission, were not "employment" under ORS 657.072. As a result of this ruling,…”
Or. Rev. Stat. § 657.072(1)(q): 1 case
Newport Church of the Nazarene v. Hensley, 56 P.3d 386 (Or. 2002). “ORS 657.072 excludes certain activities from the definition of employment, thereby excluding certain types of employers from the requirements of ORS chapter 657.”
Or. Rev. Stat. § 657.072(2): 1 case
Oregon Festival of Am. Music v. Emp. Dep't, 130 P.3d 795 (Or. Ct. App. 2006). ““(2) The provisions of subsection (1) of this section do not apply to services performed for a nonprofit organization, as defined in ORS 657.072, for this state, or for a political subdivision of this state.”
Or. Rev. Stat. § 657.072(l)(a): 9 cases
Salem Coll. & Academy, Inc. v. Emp. Div., 695 P.2d 25 (Or. 1985). “Accordingly, the Legislative Assembly in 1977 amended ORS 657.072, the exemption for nonprofit employers.”
Emp. Div. v. Rogue Valley Youth for Christ, 770 P.2d 588 (Or. 1989). “Rogue Valley requested a hearing, contending that it was not an “employer” because, under ORS 657.072, it qualified either as a church or as an organization operated exclusively for religious purposes and principally supported by a church or association of churches.”
Miller v. Emp. Div., 620 P.2d 1377 (Or. 1980). “The issue is whether services performed by claimant for his former employer are covered employment for the purposes of unemployment compensation pursuant to ORS 657.072. The answer depends upon determination of the validity of the Employment Division’s administrative rule which…”
Newport Church of the Nazarene v. Hensley, 983 P.2d 1072 (Or. Ct. App. 1999). “In each case, the court held that, in limiting the exemption from the unemployment system to “churches,” as opposed to all religious organizations, section (l)(a) of ORS 657.072 violated the principle of “equality among pluralistic faiths * * * embodied in the Oregon…”
Emp. Div. v. Archdiocese of Portland, 600 P.2d 926 (Or. Ct. App. 1979). “We previously construed ORS 657.072(1)(a)(B) in Emp. Division v. N.”
Or. Rev. Stat. § 657.072(l)(a)(A): 3 cases
Miller v. Emp. Div., 620 P.2d 1377 (Or. 1980). “The issue is whether services performed by claimant for his former employer are covered employment for the purposes of unemployment compensation pursuant to ORS 657.072. The answer depends upon determination of the validity of the Employment Division’s administrative rule which…”
Vic Coburn Evangelistic Ass'n v. Emp. Div., 582 P.2d 51 (Or. Ct. App. 1978). “610(1), 2 the Employment Division promulgated OAR 471-31-090(l)(a) which provides as follows: "(1) As used in ORS 657.072 and this section, unless the context clearly indicates otherwise: "(a) The word 'church’ means a particular religious *658 group organized as a congregation…”
Emp. Div. v. Archdiocese of Portland, 600 P.2d 926 (Or. Ct. App. 1979). “We previously construed ORS 657.072(1)(a)(B) in Emp. Division v. N.”
Or. Rev. Stat. § 657.072(l)(a)(B): 4 cases
Emp. Div. v. Nw. Christian Coll., 570 P.2d 100 (Or. Ct. App. 1977). “[2] The question under ORS 657.072 is not the nature of the employment relationship but the nature of the employer.”
Miller v. Emp. Div., 620 P.2d 1377 (Or. 1980). “The issue is whether services performed by claimant for his former employer are covered employment for the purposes of unemployment compensation pursuant to ORS 657.072. The answer depends upon determination of the validity of the Employment Division’s administrative rule which…”
Emp. Div. v. Archdiocese of Portland, 600 P.2d 926 (Or. Ct. App. 1979). “We previously construed ORS 657.072(1)(a)(B) in Emp. Division v. N.”
Shiloh Youth Revival Ctr., Inc. v. Emp. Div., 605 P.2d 704 (Or. Ct. App. 1980).
Or. Rev. Stat. § 657.072(l)(b): 3 cases
Newport Church of the Nazarene v. Hensley, 983 P.2d 1072 (Or. Ct. App. 1999). “In each case, the court held that, in limiting the exemption from the unemployment system to “churches,” as opposed to all religious organizations, section (l)(a) of ORS 657.072 violated the principle of “equality among pluralistic faiths * * * embodied in the Oregon…”
Miller v. Emp. Div., 620 P.2d 1377 (Or. 1980). “The issue is whether services performed by claimant for his former employer are covered employment for the purposes of unemployment compensation pursuant to ORS 657.072. The answer depends upon determination of the validity of the Employment Division’s administrative rule which…”
Emp. Dep't v. Vitko, 896 P.2d 611 (Or. Ct. App. 1995).
Or. Rev. Stat. § 657.072(l)(c): 1 case
Emp. Div. v. Archdiocese of Portland, 600 P.2d 926 (Or. Ct. App. 1979). “We previously construed ORS 657.072(1)(a)(B) in Emp. Division v. N.”
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