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a bona fide educational or charitable organization without the donation being claimed as a charitable contribution for <br /> tax purposes. <br /> (g) Exchanges of approximately equal value on holidays, birthdays or special occasions.]" <br /> SECTION 5. Chapter 2, Article IS of the Hawaii County Code 1983 (1995 Edition), relating to code of <br /> ethics, is amended by adding new sections as follows: <br /> "Section 2-91.4. Gifts. <br /> No officer or employee shall solicit, accept, or receive, directly or indirectly, any gift, whether in the form of <br /> money, service, loan, travel, entertainment, hospitality, thing, or promise or in any other form, under circumstances <br /> in which it can reasonably be inferred that the gifr is intended to influence the officer or employee in the <br /> performance of the officer's or employee's official duties or is intended as a reward for any official action on the <br /> officer's or employee's part. <br /> Section 2-91.5. Reporting of gifts. <br /> (a) Every officer and employee shall file a gifts disclosure statement with the County Boazd of Ethics on <br /> <br /> June 30 of each year if all the following conditions are met: <br /> (1) The officer or employee, or spouse or dependent child of an officer or employee, received directly or <br /> <br /> indirectly from one source any gift or gifts valued singly or in the aggregate in excess of $100.00, whether the gift is <br /> <br /> in the form of money, service, goods, or in any other form; <br /> (2) The source of the gift or gifts have interests that may be affected by official action or lack of action by <br /> the officer or employee; and <br /> (3) The gift is not exempted by subsection (d) from reporting requirements under this subsection. <br /> (b) The report shall cover the period from June l of the preceding calendaz year through May 3l of the yeaz <br /> <br /> of the report. <br /> (c) The gifts disclosure statement shall contain the following information: <br /> (I) A description of the gift; <br /> (2) A good faith estimate of the value of the gift; <br /> (3) The date the gift was received; and <br /> (4) The name of the person, business entity, or organization from whom, or on behalf of whom, the gift <br /> was received. <br /> 6 <br /> <br />