367.6 64 Signage for receptacle or drop -off site for donations of clothing or other 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 (2) inche s 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: 'Donati ons 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: Creat ed 2016 Ky. Acts ch. 56, sec. 2, effective July 15, 2016.
Kentucky Legal Code