Court of Appeals of Oregon October 7, 1987, 85-T-191; CA A41242 (Employment Division v. Rogue Valley Youth for Christ)

WARDEN, P. J.

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.