Nevada § 612.121 - “Employment”: Service performed in employ of charitable, religious or other nonprofit organization

§ 612.121. “Employment”: Service performed in employ of charitable, religious or other nonprofit organization

1. “Employment” includes service by a person in the employ of: (a) Corporations; or (b) Any community chest, fund or foundation organized and operated exclusively for

religious, charitable, scientific, testing for public safety, literary or educational

purposes, or for the prevention of cruelty to children or animals, no part of the

net earnings of which inures to the benefit of any private shareholder or person,

no substantial part of the activities of which is carrying on propaganda, or otherwise

attempting, to influence legislation, and which does not participate in, or intervene

in (including the publishing or distributing of statements), any political campaign

on behalf of any candidate for public office, only if the following conditions are

met: (1) The service is excluded from “employment” as defined in the Federal Unemployment

Tax Act solely by reason of 26 U.S.C. § 3306(c)(8) . (2) The organization had four or more persons in employment for some portion of a

day in each of 20 different weeks, whether or not such weeks were consecutive, within

either the current or preceding calendar year, regardless of whether they were employed

at the same moment of time. 2. For the purposes of subsection 1 the term “employment” does not apply to service

performed: (a) In the employ of: (1) A church or convention or association of churches; or (2) An organization which is operated primarily for religious purposes and which is

operated, supervised, controlled or principally supported by a church or convention

or association of churches; (b) By a duly ordained, commissioned or licensed minister of a church in the exercise

of his or her ministry or by a member of a religious order in the exercise of duties

required by such order; (c) In a facility conducted for the purpose of carrying out a program of rehabilitation

for persons whose earning capacity is impaired by age or physical or mental deficiency

or injury or providing remunerative work for persons who because of their impaired

physical or mental capacity cannot be readily absorbed in the competitive labor market

by a person receiving such rehabilitation or remunerative work; or (d) As part of an unemployment work-relief or work-training program assisted or financed

in whole or in part by any federal agency or an agency of a state or political subdivision

thereof, by a person receiving such work relief or work training.