This chapter shall not apply to:
(1) Property held, due, and owing in a foreign country if the transaction out of which the property arose was a foreign transaction;
(2) Money, funds, or any other intangible property held by or owing:
(a) To a nonprofit exempt under Section 501(c)(3) of the Internal Revenue Code;
(b) For any minerals or other raw materials capable of being used for fuel in the course of manufacturing, processing, production, or mining; or (c) For any mineral proceeds;
(3) Wages or salaries of fifty dollars ($50) or less that are not claimed by an employee within one (1) year of the date the wages or salaries are earned, unless the amounts are held on a payroll card;
(4) Moneys in inmate accounts and prisoner canteen accounts held by jailer under KRS 441.137; or (5) Funds held in a lawyer IOLTA trust account under Supreme Court Rule 3.830.