C.R.S. Section 8-70-140.6
Employment does not include

  • nonprofit youth sports organization coach
  • definitions

(1)

“Employment” does not include services performed by an individual as a coach for a nonprofit youth sports organization if:

(a)

There is a written agreement between the nonprofit youth sports organization and the coach that includes the following:

(I)

A statement that the coach is an independent contractor and not an employee of the nonprofit youth sports organization;

(II)

A statement that the coach is not entitled to unemployment security benefits in connection with his or her contract with the nonprofit youth sports organization; and

(III)

A disclosure in bold-faced, underlined, or large type, in a conspicuous location, and acknowledged by the parties that the parties have read and understand the disclosure indicating that the coach is an independent contractor rather than an employee of the nonprofit youth sports organization;

(b)

The youth sports organization does not have the right to control the means and methods by which the coach provides coaching services. For the purpose of determining whether the youth sports organization is exercising control, the analysis to determine if the coach is an employee does not include any requirement of a youth sports governing body.

(c)

The coach is not economically dependent on income from part-time youth sports coaching or is employed in a full-time covered employment position; and

(d)

The services of the coach may not be terminated except for breach of the agreement, failure to meet the requirements of a youth coach governing body, or failure to meet generally accepted standards of conduct within the industry.

(2)

If it is demonstrated to the division that the requirements of subsection (1) of this section are met, the coach shall be considered an independent contractor for the purposes of this section and not in covered employment or entitled to any benefits in accordance with the “Colorado Employment Security Act”, articles 70 to 82 of this title 8.

(3)

As used in this section, unless the context otherwise requires:

(a)

“Coach” means an individual who:

(I)

Performs services pursuant to a written and signed contract that complies with the requirements set forth in this section; and

(II)

Performs coaching services fifteen hours or less in any consecutive seven-day period.

(b)

“Nonprofit youth sports organization” means an organization that is exempt from federal taxation under section 501 (c)(3) of the federal “Internal Revenue Code of 1986”, as amended, and is primarily engaged in conducting organized sports programs for persons under twenty-one years of age.

(4)

This section does not alter or diminish otherwise applicable exemptions from covered employment for the following:

(a)

Services performed in the employ of the state of Colorado, a political subdivision, or an Indian tribe, or an instrumentality of the state, a political subdivision, or an Indian tribe if the service is excluded from employment as defined in the “Federal Unemployment Tax Act”, 26 U.S.C. sec. 3301 et seq.; or

(b)

Services performed in the employ of a religious, charitable, educational, or other organization that is excluded from employment as defined in the “Federal Unemployment Tax Act”.

Source: Section 8-70-140.6 — Employment does not include - nonprofit youth sports organization coach - definitions, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-08.­pdf (accessed Oct. 20, 2023).

8‑70‑101
Short title
8‑70‑102
Legislative declaration
8‑70‑103
Definitions
8‑70‑105
Banks as instrumentalities of United States
8‑70‑106
No vested rights or immunities
8‑70‑107
Disposition of funds in event of unconstitutionality
8‑70‑108
Conformity with federal statutes
8‑70‑109
Agricultural labor
8‑70‑110
Benefits - classifications
8‑70‑111
Benefit year - definitions
8‑70‑112
Claims - classifications
8‑70‑113
Employer - definition
8‑70‑114
Employing unit - definitions - rules - employee leasing company certification fund
8‑70‑115
Employment - federal unemployment tax act
8‑70‑116
Employment - location of services
8‑70‑117
Employment - base of operations
8‑70‑118
Employment - nonprofit organizations
8‑70‑119
Employment - hospitals - institutions of higher education
8‑70‑120
Employment - agricultural labor
8‑70‑121
Employment - domestic services
8‑70‑122
Employment - American employer
8‑70‑123
Employment - vessels - aircraft
8‑70‑124
Employment - credit - state unemployment fund
8‑70‑125
Employment - educational institutions
8‑70‑125.5
Employment - Indian tribes
8‑70‑125.7
Employment - property tax work-off program participants
8‑70‑126
Employment does not include - agricultural labor
8‑70‑127
Employment does not include - domestic service
8‑70‑128
Employment does not include - employer’s trade or business
8‑70‑129
Employment does not include - spouse - minor
8‑70‑130
Employment does not include - instrumentalities of United States
8‑70‑131
Employment does not include - school - college - university
8‑70‑132
Employment does not include - educational institution
8‑70‑133
Employment does not include - hospital
8‑70‑134
Employment does not include - unemployment compensation system
8‑70‑135
Employment does not include - paper routes
8‑70‑136
Employment does not include - brokers
8‑70‑137
Employment does not include - organization exempt from income tax
8‑70‑139
Employment does not include - insurance agents
8‑70‑140
Employment does not include - nonprofit organizations - governmental entities - Indian tribes
8‑70‑140.1
Employment does not include - foreign government service
8‑70‑140.2
Employment does not include - nonresident alien service
8‑70‑140.5
Employment does not include - drivers of taxis or limousines
8‑70‑140.6
Employment does not include - nonprofit youth sports organization coach - definitions
8‑70‑140.7
Employment does not include - land professionals
8‑70‑140.8
Employment does not include - owners
8‑70‑141
Wages - definition
8‑70‑142
Wages - remuneration not included as wages
8‑70‑143
Applicability of legislation
Green check means up to date. Up to date

Current through Fall 2024

§ 8-70-140.6’s source at colorado​.gov