{"data":{"id":"us-ky/krs-386.367","jurisdiction":"us-ky","citation":"KRS 386.367","heading":"Filing or reporting requirements -- Restrictions.","body":"(1) Absent the showing of a compelling state interest, a state agency or state official\nshall not impose any filing or reporting requirements that are more burdensome than\nthe requirements authorized by the Kentucky Revised Statutes on an organization\nthat is determined to be a:\n(a) Private foundation as defined in Section 509 of the Internal Revenue Code; or\n(b) Charitable trust governed by the provisions of KRS 386.350 to 386.365.\n(2) The restrictions on filing and reporting in subsection (1) of this section do not apply\nin the case of the state's direct spending programs, state grants, state contracts, or\nenforcement of criminal law against specific nonprofit organizations.\n(3) Nothing in this section may be construed to limit or restrict the powers, duties,\nremedies, or penalties available to the Attorney General, the Commonwealth of\nKentucky, or any private person under any other provision of statutory or common\nlaw.","path":["KRS Chapter 386"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53223","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:59:16Z","sha256":"576ad3e8ced1f30505ad8671a3f28e0c23a9b6176b6098268a9a2ea10c79f539","source_id":"us-ky","stale":false,"prev":"us-ky/krs-386.365","next":"us-ky/krs-386.370"},"notice":"GroundRules: Original legal text. Not legal advice."}