The exemption does not apply to employees employed in the described
operations on facilities of any irrigation system unless the ditches,
canals, reservoirs, or waterways in connection with which their work is
done meet the statutory requirement that they either be not owned or
operated for profit, or be operated on a share-crop basis. The employer
is paid on a share-crop basis when he receives, as his total
compensation, a share of the crop of the farmers serviced.