KRS 367.664: Signage for receptacle or drop -off site for donations of clothing or other
Where this section sits in the code
- 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