Cal. Government Code - GOV § 89501. Section 89501.
(a)
For purposes of this chapter, “honorarium” means, except as provided in subdivision (b), any payment made in consideration for any speech given, article published, or attendance at any public or private conference, convention, meeting, social event, meal, or like gathering.
(b)
The term “honorarium” does not include:
(1)
Earned income for personal services which are customarily provided in connection with the practice of a bona fide business, trade, or profession, such as teaching, practicing law, medicine, insurance, real estate, banking, or building contracting, unless the sole or predominant activity of the business, trade, or profession is making
speeches. The commission shall adopt regulations to implement this subdivision.
(2)
Any honorarium which is not used and, within 30 days after receipt, is either returned to the donor or delivered to the State Controller for donation to the General Fund, or in the case of a public official of a local government agency, delivered to the public official’s agency for donation to an equivalent fund, without being claimed as a deduction from income for tax purposes.
(c)
Section 89506 applies to all payments, advances, or reimbursements for travel and related lodging and subsistence.