California Code, Unemployment Insurance Code - UIC § 641

“Employment” does not include service performed in any calendar quarter in the employ of any organization exempt from federal income tax under Section 501(a) of the Internal Revenue Code of 1954, as amended  1 (other than an organization described in Section 401(a) of that code), or under Section 521 of the Internal Revenue Code of 1954, as amended,  2 if the remuneration for such service is less than fifty dollars ($50).