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Kentucky Revised Statutes Title XXIX. Commerce and Trade § 367.664.Signage for receptacle or drop-off site for donations of clothing or other items

Current as of January 01, 2025 | Updated by Findlaw Staff

(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: “Donations 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.

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Cite this article: FindLaw.com - Kentucky Revised Statutes Title XXIX. Commerce and Trade § 367.664.Signage for receptacle or drop-off site for donations of clothing or other items - last updated January 01, 2025 | https://codes.findlaw.com/ky/title-xxix-commerce-and-trade/ky-rev-st-sect-367-664/

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