QUESTION: On Wednesday morning, at the bus stop in front of the District Court Building at Hotel and Alakea streets, someone left a plastic bag full of shopping items, plus a child's Valentine Day cards and gifts. I think the child is a second-grader named Amy Lee. Once I found a purse there, and the security guard in the court building accepted it. But they weren't interested in the shopping items. So I schlepped down to the downtown police station, and they weren't interested, either. The officer suggested I should leave it at the bus stop! What are we supposed to do with found items?

ANSWER: The officer you talked with “;erred and should have accepted the property,”; said Michelle Yu, spokeswoman for the Honolulu Police Department.

The public can take lost-and-found items to any police station, where an officer will “;generate a lost-property report,”; she said.

The items would then be turned over to the evidence room at the main police station at 801 S. Beretania St.

In this case, if anyone knows Amy or her parents, please contact Kokua Line and we'll put them in touch with Dorothy Cornell, who found the items.

Under Chapter 52D-14 of the Hawaii Revised Statutes, all money or property found should be taken to the police chief (the police department) of whatever county it is found in, where it would be held for at least 45 days or until claimed by the owner.

As the finder, you then are entitled to any money or property not claimed within that period.

By the same token, if the finder doesn't claim the found money or property within 30 days of being notified, then the property would be put up for public auction.

Any unclaimed money or auction proceeds would be turned over to the director of finance of the county in which it was found.

Money and property found at state airports are handled the same way, except that the airport director takes charge and unclaimed money goes into the airport revenue fund.

HAITI DONORS

Anyone who has donated or plans to donate to charitable groups helping victims of the Jan. 12 earthquake in Haiti may qualify for immediate relief from the Internal Revenue Service.

Cash contributions made to the charities after Jan. 11 and before March 1 are eligible for this special tax relief provision, which was enacted Jan. 22.

You can claim these donations on the 2009 tax return.

“;This means taxpayers can receive an immediate tax benefit for the charitable donation, rather than having to wait until filing next year's return,”; IRS spokesman David Tucker said in a news release.

Under the new law:

>> Only cash contributions are eligible for the tax benefit, and the contributions must be made specifically in response to victims of the Jan. 12 earthquake.

>> Taxpayers have the option of deducting their contributions on either the 2009 or 2010 returns but not both.

>> Taxpayers must itemize their deductions on Schedule A. Those who claim the standard deduction, including all short-form filers, are not eligible.

Contributions to foreign organizations generally are not deductible. Check IRS Publication 526, Charitable Contributions, for more information.