Sec. 34. (a) "Compensation", for purposes of section 175 of this chapter, does not include payments:
(1) to reimburse the expenses of a qualified director (as defined in section 175 of this chapter); and
(2) for per diem.
(b) "Compensation", for purposes of IC 34-30-18, means anything of value given as payment for performing a function. The term does not include:
(1) payment for expenses, prizes, or trophies; or
(2) a payment to an individual of fifteen dollars ($15) or less for performing one (1) or more functions during a day.
(c) "Compensation", for purposes of IC 34-30-19, does not include the following:
(1) Reimbursement or payment of reasonable expenses incurred for the benefit of a sports or leisure activity.
(2) Any award, meal, or other gift that does not exceed one hundred dollars ($100) in value and is given as a token of appreciation or recognition.
(3) Any per diem payment that does not exceed fifty dollars ($50) for personal services as a referee, umpire, judge, or assistant to a referee, umpire, or judge.