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EMP. DIV. v. ROGUE VAL. YOUTH FOR CHRIST

85-T-191; CA A41242.

743 P.2d 745 (1987)

87 Or.App. 573

IN THE MATTER OF THE TAX DEFICIENCY ASSESSMENT OF ROGUE VALLEY YOUTH FOR CHRIST. EMPLOYMENT DIVISION, Department of Human Resources, Raymond P. Thorne, Assistant Director for Employment, Petitioner, v. ROGUE VALLEY YOUTH FOR CHRIST, Respondent.

Court of Appeals of Oregon.

Decided October 7, 1987.

Attorney(s) appearing for the Case

Robert T. Atkinson, Asst. Atty. Gen., Salem, argued the cause for petitioner. With him on the briefs were Dave Frohnmayer, Atty. Gen., and Virginia L. Linder, Sol. Gen., Salem.

Daniel C. Thorndike, Medford, argued the cause for respondent. With him on the brief was Blackhurst, Hornecker, Hassen & Brian, Medford.

Kelly Clark, Portland, filed a brief amicus curiae for Ecumenical Ministries of Oregon, Greater Portland Ass'n of Evangelicals and Christian Legal Soc.

Hardy Myers and Stoel, Rives, Boley, Fraser & Wyse, Portland, filed a brief amicus curiae for Archdiocese of Portland in Oregon and Diocese of Baker.

Mildred J. Carmack and Schwabe, Williamson & Wyatt, Portland, and Robin S. Hom and Gibbs & Craze, Burlingame, Cal., filed a brief amicus curiae for Nineteen Oregon Churches and The Christian Law Ass'n.

Before WARDEN, P.J., and VAN HOOMISSEN and YOUNG, JJ.

WARDEN, Presiding Judge.

Employment Division (Division) assessed unemployment compensation taxes against Rogue Valley Youth for Christ (YFC) as an "employer" subject to ORS ch. 657. YFC requested a hearing. The referee found that YFC is a "church" within the meaning of ORS 657.072(1)(a) and therefore exempt from the taxes. Division seeks review, and we affirm.

Division contends that all religious organizations, including churches, are subject to the...

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