Amends GS 97-2(2) as the title indicates. Provides that the term "employee" does not include any person performing voluntary service for a nonprofit corporation subject to GS Chapters 47A, 47C, 47F, 55A, or 59B or any organization that is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code if the person does not receive any payment for the voluntary service other than reasonable reimbursement for expenses incurred in connection with the voluntary service. Further clarifies that a person performing voluntary service is not an employee even if the person was elected or appointed and empowered as an executive officer, director, or committee member for a nonprofit organization subject to GS Chapters 47A, 47C, 47F, 55A, or 59B or any organization that is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code.