"Employment" does not include services performed in any calendar quarter in the employ of any organization exempt from income tax under section 501 (a) of the "Internal Revenue Code", other than an organization described in section 401 (a), or under section 521 of said code, if the remuneration for such service is less than fifty dollars.
Source: L. 90: Entire section added, p. 597, § 3, effective April 3.
Structure Colorado Code
Article 70 - Definitions - General Provisions
§ 8-70-102. Legislative Declaration
§ 8-70-105. Banks as Instrumentalities of United States
§ 8-70-106. No Vested Rights or Immunities
§ 8-70-107. Disposition of Funds in Event of Unconstitutionality
§ 8-70-108. Conformity With Federal Statutes
§ 8-70-109. Agricultural Labor
§ 8-70-110. Benefits - Classifications
§ 8-70-111. Benefit Year - Definitions
§ 8-70-112. Claims - Classifications
§ 8-70-113. Employer - Definition
§ 8-70-114. Employing Unit - Definitions - Rules - Employee Leasing Company Certification Fund
§ 8-70-115. Employment - Federal Unemployment Tax Act
§ 8-70-116. Employment - Location of Services
§ 8-70-117. Employment - Base of Operations
§ 8-70-118. Employment - Nonprofit Organizations
§ 8-70-119. Employment - Hospitals - Institutions of Higher Education
§ 8-70-120. Employment - Agricultural Labor
§ 8-70-121. Employment - Domestic Services
§ 8-70-122. Employment - American Employer
§ 8-70-123. Employment - Vessels - Aircraft
§ 8-70-124. Employment - Credit - State Unemployment Fund
§ 8-70-125. Employment - Educational Institutions
§ 8-70-125.5. Employment - Indian Tribes
§ 8-70-125.7. Employment - Property Tax Work-Off Program Participants
§ 8-70-126. Employment Does Not Include - Agricultural Labor
§ 8-70-127. Employment Does Not Include - Domestic Service
§ 8-70-128. Employment Does Not Include - Employer's Trade or Business
§ 8-70-129. Employment Does Not Include - Spouse - Minor
§ 8-70-130. Employment Does Not Include - Instrumentalities of United States
§ 8-70-131. Employment Does Not Include - School - College - University
§ 8-70-132. Employment Does Not Include - Educational Institution
§ 8-70-133. Employment Does Not Include - Hospital
§ 8-70-134. Employment Does Not Include - Unemployment Compensation System
§ 8-70-135. Employment Does Not Include - Paper Routes
§ 8-70-136. Employment Does Not Include - Brokers
§ 8-70-137. Employment Does Not Include - Organization Exempt From Income Tax
§ 8-70-139. Employment Does Not Include - Insurance Agents
§ 8-70-140.1. Employment Does Not Include - Foreign Government Service
§ 8-70-140.2. Employment Does Not Include - Nonresident Alien Service
§ 8-70-140.5. Employment Does Not Include - Drivers of Taxis or Limousines
§ 8-70-140.6. Employment Does Not Include - Nonprofit Youth Sports Organization Coach - Definitions
§ 8-70-140.7. Employment Does Not Include - Land Professionals
§ 8-70-140.8. Employment Does Not Include - Owners
§ 8-70-141. Wages - Definition