Employment Division v. Northwest Christian College

*[203]JOHNSON, J.

Petitioner appeals from a referee’s decision finding that respondent, Northwest Christian College, was not an employer subject to taxes under the Unemployment Compensation Act because of ORS 657.072(l)(a)(B) which provides:

"(1) 'Employment’ does not include service performed for a nonprofit employing unit if such service is performed:

"(a) In the employ of

"(B) 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 * *

The college is a nonprofit…