The United States Flag Code states: “The flag, when it is in such condition that it is no longer a fitting emblem for display, should be destroyed in a dignified way, preferably by burning.” The Flag Code does not actually give specifics on how to destroy the flag. One should use common sense making sure the procedure is in good taste and shows no disrespect for the flag. Many of the following organizations have collections in your local community to collect and perform a flag burning ceremony: American Legion, Veterans of Foreign Wars, Boy Scouts of America, Girl Scouts of America, Mayor, City Hall or other patriotic organizations.