367.664 Signage for receptacle or drop-off site for donations of clothing or other
149 words·~1 min read·
/ky/367-664A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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
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.