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Kentucky · Snapshot 09/05/2026

KRS 121.258: Right of privacy for lawful donors to certain tax -exempt organizations --

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Where this section sits in the code
  1. KRS Chapter 121

Restrictions on investigation and disclosure -- Penalty.

(1) A lawful donor to a tax -exempt organization possesses a right of privacy in his or

her donations. Any inves tigation of an alleged violation of KRS 121.250 or

121.252, or lawful court order in an action brought under KRS 121.256, shall shield

the identity of lawful donors as far as possible. A state or local governmental entity,

court, or officer of the court sh all not collect or require the submission of

information on the identity of any donor to a tax -exempt organization other than

those directly related to an alleged violation of KRS 121.250 or 121.252.

(2) A state or local governmental entity, court, or offi cer of the court shall not disclose

to the public, or to another government official not directly involved in the

investigation, information revealing the identity of any donor to a tax -exempt

organization, unless the information is regarding the identity of a donor that

engaged in conduct prohibited by KRS 121.250 or 121.252 after a final

determination has been made that the donor violated KRS 121.250 or 121.252.

(3) Any state or local governmental entity, court, or officer of the court who knowingly

or wi llfully violates subsection (2) of this section shall be guilty of a Class A

misdemeanor.

Collected 2026-09-05T20:50:18Z. Source file · JSON

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