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Kentucky · Snapshot 09/05/2026

KRS 367.664: Signage for receptacle or drop -off site for donations of clothing or other

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Where this section sits in the code
  1. KRS Chapter 367

items.

(1) If any person places or maintains a receptacle in public view or establishes or

maintains some form of drop -off site for collecting donations of clothing or any

other items that do not qualify as a charitable contribution as defined by Section

170(c) of the Internal Revenue Code, the receptacle or drop -off site shall contain a

permanently attached sign or label that includes, in lettering not less than two (2)

inches in height and one-half (1/2) inch in width:

(a) The name, address, telephone number, and e -mail address of the person who

places or maintains the receptacle or establishes or maintains the drop-off site;

and

(b) A statement that reads as follows: "Donati ons do not qualify as a charitable

contribution for federal tax purposes."

(2) The sign or label shall be placed immediately below the opening in the receptacle or

shall be prominently displayed at the drop-off site.

Collected 2026-09-05T20:59:05Z. Source file · JSON

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