Kentucky Statutes 367.664 – Signage for receptacle or drop-off site for donations of clothing or other items
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(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.
Effective: July 15, 2016
History: Created 2016 Ky. Acts ch. 56, sec. 2, effective July 15, 2016.
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:
Terms Used In Kentucky Statutes 367.664
- Federal: refers to the United States. See Kentucky Statutes 446.010
(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.
Effective: July 15, 2016
History: Created 2016 Ky. Acts ch. 56, sec. 2, effective July 15, 2016.