For my case gulp-ignore was perfect. As option you may pass a function there:
function condition(file) {
// do whatever with file.path
// return boolean true if needed to exclude file
}
And the task would look like this:
var gulpIgnore = require('gulp-ignore');
gulp.task('task', function() {
gulp.src('./**/*.js')
.pipe(gulpIgnore.exclude(condition))
.pipe(gulp.dest('./dist/'));
});