(2) As used in this section:
(a) "Contestant" means a person competing in a competition in a pageant, festival, rodeo or similar event.
(b) "Gratuity" means a voluntary return for a service and does not include commissions or other amounts paid pursuant to an agreement reached at the time the individual agrees to perform a service for the organization.
(c) "Nonprofit organization" means an organization or group of organizations described in sections 501(c)(3) to 501(c)(10) of the Internal Revenue Code which is exempt from income tax under section 501(a) of the Internal Revenue Code.
(d) "Prize" means a reward received for winning a competition in a pageant, festival, rodeo or similar event.
(e) "Reimbursement for expenses" means a payment made in lieu of salary to compensate an individual for transportation costs to the location of the service and return, and ordinary living expenses while in the vicinity of the event in which the individual is participating.
(f) "Scholarship" means a grant provided for the purpose of paying part of the tuition or other costs of attending an educational institution or institution of higher education and payable to the institution of the individual’s choice. [1981 c.636 §2; 1983 c.508 §15; 2007 c.71 §209]