(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: "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.
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