The United States Flag Code states: "The Flag, when it is in such condition that it is no longer a fitting emblem of display, should be destroyed in a dignified way, preferable by burning."

Throughout America, volunteer organizations commonly carry out this duty as an act of community service, destroying old, worn, tattered, frayed, and/or faded Flags. It may not always be possible to find a local organization willing to dispose of worn and used Flags by burning. If this is the case, a worn Flag may properly be disposed of by placing it in a receptacle for disposal in a landfill. Proper care needs to be taken by securely enclosing it in a box or a bag while it is being transported to a landfill site. It is not proper to allow a Flag which is no longer useable to be exposed to view or to the elements.

N.F.F. recommends the following as the proper ceremonies for retiring and destroying a worm Flag. Both ceremonies should be conducted at a private, nonpublic location.

Only one Flag, representing all those to be destroyed, should be used in the ceremony.
Two color guards should be used at evening retreat, one for the Flag currently in use and
a special color guard for the Flag to be permanently retired.
Just before sunset, the Flag which has been flying all day is retired in the normal,
ceremonial procedure for the group or site.
The color guard responsible for the Flag receiving the final tribute moves front and center.
The leader should present this color guard with the Flag which has been selected for its
final tribute and subsequent destruction. The leader then should instruct the color guard to
"hoist the colors".
When the Flag has been secured at the top of the pole, the leader comments:

"This Flag hs served its nation long and well. It has worn to a condition to
which it should no longer be used to represent the nation.
"This Flag represents all of the Flags collected and being retired from service
today. We honor them all as we salute one Flag."

The leader then calls the group to attention, orders a salute, leads the entire group in the
"Pledge of Allegiance." and orders the Flag retired by the color guard.
Slowly and ceremoniously, the flag is lowered, then respectfully folded in the customary
triangle. The Flag is delivered to the leader and then the group is dismissed. This
concludes the Ceremony of Final Tribute.

Fire and Flag Preparation:
The burning of a Flag should take place at a campfire in a ceremony separate from the Ceremony of Final Tribute. The fire must be sizable (preferably having burnt down to a bed of red hot coals to avoid having bits of the Flag being carried off by a roaring fire), yet be of sufficient intensity to ensure complete burning.

Before the ceremony begins, the color guard assigned to the Flag opens up its tri-corner fold and then refolds it in a coffin shaped rectangle.

When all is ready:

All assemble around the fire. The leader calls the group to attention.
The color guard comes forward and places the Flag on the fire.
All briskly salute.
After the salute, but while still at attention, the leader should conduct a respectful
educational program as the Flag burns: e.g. singing of "God Bless America"; offering an
inspiring message of the Flag's meaning followed by the "Pledge of Allegiance"; performing
a reading about the Flag; reciting the "American's Creed"; etc.
When the Flag is consumed, those assembled, with the exception of a leader and the color
guard, should be dismissed. They should be led out in single file and in silence.
The leader and color guard should remain to ensure that the Flag is completely consumed,
and to burn additional Flags, if any.
The fire should then be safely extinguished.

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