According to section 8 of title 4 of the United States Code

No disrespect should be shown to the flag of the United States of America; the flag should not be dipped to any person or thing. Regimental colors, state flags, and organization or institutional flags are to be dipped as a mark of honor.

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.

Boy Scouts of America
855-940-4210

Accepts American flags for proper disposal.

Multiple locations.

Website

Kent County Administration Building
300 Monroe Avenue NW
Grand Rapids, MI 49503
616-632-7590

Accepts American flags ready for retirement.

Website

The American Legion
317-630-1203

Accepts American flags for proper and respectful disposal.

Multiple locations.

Website

USAFlagSupply.com
877-685-9260

Accepts American Flags that are ready to be properly disposed of.

Mail-in program.

Website