Haw. Code R. § 12-25-81
As used in this subchapter:
"Department" shall be as defined in section 390-1, Hawaii Revised Statutes.
"Director" shall be as defined in section 390-1, Hawaii Revised Statutes.
"Employer" shall be as defined in section 390-1, Hawaii Revised Statutes.
"Employment" means any service performed by an individual which produces pecuniary gain for any person or persons connected therewith.
"Gainful occupation" shall be as defined in section 390-1, Hawaii Revised Statutes.
"Religious, charitable, or non-profit organization" means a corporation, unincorporated association, community chest, fund, or foundation, organized and operated exclusively for religious, charitable, or non-profit purposes, no part of the net earnings of which inure to the benefit of any private shareholder or individual.
Haw. Code R. § 12-25-81