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Section 2-91.5. Gifts disclosure statement. The gifts disclosure statement shall contain the following information: (a) A description of the gift. (b) The date the gift was received. (c) The name of the person, business entity or organization from whom or on behalf of whom the gift was received. Section 2-91.6. Gifts excluded from reporting requirements. Excluded from the reporting requirements of this section are the following: (a) Gifts received by will or intestate succession. (b) Gifts received by way of distribution of any inter vivos or testamentary trust established by a spouse or ancestor. (c) Gifts from a spouse, fiance, fiancke, any relative within four degrees (4°) of consanguinity or the spouse, fiance or fiancee of such relative. A gift from any such person is a reportable gift if the person is acting as an agent or intermediary for any person not covered by this paragraph. (d) Political campaign contributions [hat comply with state law. (e) Anything available to or distributed to the public generally without regard to the official status of the recipient. (f) Gifts that, within thirty (30) days afrer receipt, are returned to the giver or delivered to a public body or to a bona fide educational or charitable organization without the donation being claimed as a charitable contribution for tax purposes. (g) Exchanges of approximately equal value on holidays, birthdays or special occasions.]" SECTION 7. Chapter 2, Article 15 of the Hawaii County Code 1983 (1995 Edition), relating to code of ethics, is amended by adding new sections as follows: "Section 2-91.4. Gifts. No officer or employee shall solicit, accept, or receive, directly or indirectly, any gift, whether m the form of money, service, loan, travel, entertainment, hospitality, thing, or promise or in any other form, under circumstances in which it can reasonably be inferred that the gift is intended to influence [he officer or employee in the 8