{"data":{"id":"us-ky/krs-367.664","jurisdiction":"us-ky","citation":"KRS 367.664","heading":"Signage for receptacle or drop -off site for donations of clothing or other","body":"items.\n(1) If any person places or maintains a receptacle in public view or establishes or\nmaintains some form of drop -off site for collecting donations of clothing or any\nother items that do not qualify as a charitable contribution as defined by Section\n170(c) of the Internal Revenue Code, the receptacle or drop -off site shall contain a\npermanently attached sign or label that includes, in lettering not less than two (2)\ninches in height and one-half (1/2) inch in width:\n(a) The name, address, telephone number, and e -mail address of the person who\nplaces or maintains the receptacle or establishes or maintains the drop-off site;\nand\n(b) A statement that reads as follows: \"Donati ons do not qualify as a charitable\ncontribution for federal tax purposes.\"\n(2) The sign or label shall be placed immediately below the opening in the receptacle or\nshall be prominently displayed at the drop-off site.","path":["KRS Chapter 367"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45038","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:59:05Z","sha256":"a21891fdf8c147d1e55e1c0b0bdf70502731e78faa2e1b43786233a3ab4c304e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-367.660","next":"us-ky/krs-367.665"},"notice":"GroundRules: Original legal text. Not legal advice."}