California Code, Unemployment Insurance Code - UIC § 608

“Employment”, except as provided by Section 634.5, includes service excluded from “employment” under the Federal Unemployment Tax Act solely by reason of paragraph (8) of Section 3306(c) 1 of that act because it is service performed in the employ of a religious, charitable, educational, or other nonprofit organization described in Section 501(c)(3) of the Internal Revenue Code of 1954 2 which is exempt from income tax under Section 501(a) of that code.