State of the Nonprofit Regulatory Environment in OKLAHOMA

1 Bifurcation of charitable regulatory body

Bifurcated Regulatory Structure

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

OK Code § 552.1 ;; 18-552-1

REGULATORY BODY: Not Specific

STATUTE TEXT: This act may be cited as the Oklahoma Solicitation of Charitable Contributions Act. Added by Laws 1959, p. 88, ss 1.

NOTES: Yes - 18 Okl.St.Ann. § 552.1 to 18 Okl.St.Ann. § 552.6

OK Code § 552.6 ;; 18-552-6

REGULATORY BODY: Not Specific

STATUTE TEXT: Every charitable organization shall keep and maintain a full and true record of the documents and information required for disclosure pursuant to Section 552.3 of this title for five (5) calendar years in such form as will enable such charitable organization to accurately provide the information required herein. All records required hereunder shall be open to inspection during regular business hours, except as otherwise provided by court order, by the Office of the Attorney General and its employees, and upon demand shall be presented to that office for inspection. Added by Laws 1959, p. 89, ss 6, emerg. eff. May 8, 1959. Amended by Laws 1978, c. 244, ss 4, eff. July 1, 1978; Laws 1984, c. 79, ss 3, emerg. eff. April 3, 1984; Laws 1994, c. 235, ss 11, eff. Sept. 1, 1994; Laws 1997, c. 334, ss 3, eff. July 1, 1997; Laws 2010, c. 460, ss 5, eff. July 1, 2011.

NOTES: Yes - 18 Okl.St.Ann. § 552.1 to 18 Okl.St.Ann. § 552.6

Registration Office

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

BIFURCD-REGIOF-NS

REGULATORY BODY: Not Specific

NOTES: Oklahoma Secretary of State https://www.sos.ok.gov/(S(rxow5nrnwbjxrg45rwhhhg45))/charity/Default.aspx

2 Notice, Filing or Review of Transactions

Sale of Assets

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

REPORTS-ASSETS-AG

REGULATORY BODY: Attorney General

NOTES: No

REPORTS-ASSETS-OT

REGULATORY BODY: Other

NOTES: No

Mergers

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

REPORTS-MERGER-AG

REGULATORY BODY: Attorney General

NOTES: No

OK Code § 1085 ;; 18-1085

REGULATORY BODY: Other

STATUTE TEXT: MERGER OR CONSOLIDATION OF DOMESTIC AND FOREIGN NONSTOCK CORPORATIONS; SERVICE OF PROCESS UPON SURVIVING OR RESULTING CORPORATION A. Any one or more nonstock domestic corporations may merge or consolidate with one or more other foreign nonstock corporations, unless the laws of the jurisdiction or jurisdictions under which such foreign nonstock corporation or corporations are organized prohibit such merger or consolidation. The constituent corporations may merge into a single surviving corporation, which may be any one of the constituent corporations, or they may consolidate into a new resulting nonstock corporation formed by the consolidation, which may be a corporation of the jurisdiction of organization of any one of the constituent corporations, pursuant to an agreement of merger or consolidation, as the case may be, complying and approved in accordance with the provisions of this section. The term “foreign nonstock corporation” means a nonstock corporation organized under the laws of any jurisdiction other than this state. B. 1. All the constituent corporations shall enter into an agreement of merger or consolidation. The agreement shall state: a.the terms and conditions of the merger or consolidation, b.the mode of carrying the same into effect, c.in the case of a merger in which the surviving corporation is a domestic corporation, such amendments or changes in the certificate of incorporation of the surviving corporation as are desired to be effected by the merger, which amendments or changes many amend and restate the certificate of incorporation of the surviving corporation in its entirety, or, if no such amendments or changes are desired, a statement that the certificate of incorporation of the surviving corporation shall be its certificate of incorporation, d.in the case of a consolidation in which the resulting corporation is a domestic corporation, that the certificate of incorporation of the resulting corporation shall be as is set forth in an attachment to the agreement, e.the manner, if any, of converting the memberships or membership interests of each of the constituent corporations into memberships or membership interests of the corporation surviving or resulting from such merger or consolidation, or of canceling some or all of the memberships or membership interests, and if any memberships or membership interests of any of the constituent corporations are not to remain outstanding, to be converted solely into memberships or membership interests of the surviving or resulting corporation or to be cancelled, the cash, property, rights or securities of any other corporation or entity which the holders of such memberships or membership interests are to receive in exchange for, or upon conversion of, such memberships or membership interests, which cash, property, rights or securities of any other corporation or entity may be in addition to or in lieu of memberships or membership interests of the surviving or resulting corporation, f.such other details and provisions as shall be deemed desirable including, without limiting the generality of the foregoing, a provision for the payment of cash in lieu of the issuance or recognition of fractional shares, rights or other securities of any other corporation or entity the shares, rights or other securities of which are to be received in the merger or consolidation, or for some other arrangement with respect thereto, consistent with Section 1036 of this title, and g.such other provisions or facts as required to set forth in an agreement of merger or consolidation, including any provision for amendment of the certificate of incorporation or equivalent document, or a surviving foreign nonstock corporation by the laws of each jurisdiction under which any of the foreign nonstock corporation are organized. 2. Any of the terms of the agreement of merger or consolidation may be made dependent upon facts ascertainable outside of such agreement, provided that the manner in which such facts shall operate upon the terms of the agreement is clearly and expressly set forth in the agreement of merger or consolidation. The term “facts,” as used in the preceding sentence includes, but is not limited to, the occurrence of any event including a determination or action by any person or body, including the corporation. C. The agreement shall be adopted, approved, certified, executed and acknowledged by each of the constituent corporations in accordance with the laws under which it is organized and, in the case of domestic corporation, in the same manner as is provided for in Section 1084 of this title. The agreement shall be filed and shall become effective for all purposes of the laws of this state when and as provided for in Section 1084 of this title with respect to the merger of nonstock domestic corporations. Insofar as they may be applicable, the provisions of paragraphs 1 through 9 of subsection C of Section 1082 of this title shall apply to a merger under this section, and the reference therein to “shareholder” shall be deemed to include “member” hereunder. D. If the corporation surviving or resulting from the merger or consolidation is a foreign nonstock corporation, it shall agree that it may be served with process in this state in any proceeding for enforcement of any obligation of any constituent domestic corporation, as well as for enforcement of any obligation of the surviving or resulting corporation arising from the merger or consolidation and shall irrevocably appoint the Secretary of State as its agent to accept service of process in any suit or other proceedings and shall specify the address to which a copy of such process shall be mailed by the Secretary of State. In the event of such service upon the Secretary of State in accordance with the provisions of Section 2004 of Title 12 of the Oklahoma Statutes, the Secretary of State shall immediately notify such surviving or resulting corporation thereof by letter, certified mail, return receipt requested, directed to such corporation at its address so specified, unless such surviving or resulting corporation shall have designated in writing to the Secretary of State a different address for such purpose, in which case it shall be mailed to the last address so designated. Such letter shall enclose a copy of the process and any other papers served upon the Secretary of State. It shall be the duty of the plaintiff in the event of such service to serve process and any other papers in duplicate, to notify the Secretary of State that service is being made pursuant to the provisions of this subsection, and to pay the Secretary of State the fee prescribed by paragraph 7 of Section 1142 of this title, which fee shall be taxed as part of the costs in the proceeding if the plaintiff shall prevail therein. The Secretary of State shall maintain an alphabetical record of any such service setting forth the name of the plaintiff and defendant, the title, docket number and nature of the proceeding in which process has been served upon him, the fact that service has been effected pursuant to the provisions of this subsection, the return date thereof, and the date when the service was made. The Secretary of State shall not be required to retain such information for a period longer than five (5) years from his receipt of service of process. E. The provisions of subsection E of Section 1081 of this title shall apply to a merger pursuant to the provisions of this section if the corporation surviving the merger is a domestic corporation. F. The provisions of subsection D of Section 1081 of this title shall apply to a merger under this section; provided, however, that references to the board of directors, to shareholders, and to shares of a constituent corporation shall be deemed to be references to the governing body of the corporation, to members of the corporation, and to memberships or membership interests, as applicable, respectively. G. Nothing in this section shall be construed to authorize the merger of a charitable nonstock corporation into a nonstock corporation if the charitable nonstock corporation would thereby have its charitable status lost or impaired; but a nonstock corporation may be merged into a charitable nonstock corporation which shall continue as the surviving corporation. Added by Laws 1986, c. 292, ss 85, eff. Nov. 1, 1986. Amended by Laws 2004, c. 255, ss 24, eff. Nov. 1, 2004; Laws 2019, c. 88, ss 19, eff. Nov. 1, 2019.

NOTES: File with Sec. of State 18 Okl.St.Ann. § 1085

Certificate of Amendments

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

REPORTS-AMMEND-AG

REGULATORY BODY: Attorney General

NOTES: No

OK Code § 1077 ;; 18-1077

REGULATORY BODY: Other

STATUTE TEXT: AMENDMENT OF CERTIFICATE OF INCORPORATION AFTER RECEIPT OF PAYMENT FOR STOCK - NONSTOCK CORPORATIONS A. 1. After a corporation has received payment for any of its capital stock, or after a nonstock corporation has members, it may amend its certificate of incorporation, from time to time, in any and as many respects as may be desired, so long as its certificate of incorporation as amended would contain only such provisions as it would be lawful and proper to insert in an original certificate of incorporation filed at the time of the filing of the amendment; and if a change in stock or the rights of shareholders, or an exchange, reclassification, subdivision, combination, or cancellation of stock or rights of shareholders is to be made, such provisions as may be necessary to effect such change, exchange, reclassification, subdivision, combination, or cancellation. In particular, and without limitation upon the general power of amendment, a corporation may amend its certificate of incorporation, from time to time, so as: a.to change its corporate name, b.to change, substitute, enlarge or diminish the nature of its business or its corporate powers and purposes, c.to increase or decrease its authorized capital stock or to reclassify the same, by changing the number, par value, designations, preferences, or relative, participating, optional, or other special rights of the shares, or the qualifications, limitations or restrictions of such rights, or by changing shares with par value into shares without par value, or shares without par value into shares with par value either with or without increasing or decreasing the number of shares or by subdividing or combining the outstanding shares of any class or series of a class of shares into a greater or lesser number of outstanding shares, d.to cancel or otherwise affect the right of the holders of the shares of any class to receive dividends which have accrued but have not been declared, e.to create new classes of stock having rights and preferences either prior and superior or subordinate and inferior to the stock of any class then authorized, whether issued or unissued, f.to change the period of its duration, or g.to delete (1) such provisions of the original certificate of incorporation which named the incorporator or incorporators, the initial board of directors and the original subscribers for shares, and (2) such provisions contained in any amendment to the certificate of incorporation as were necessary to effect a change, exchange, reclassification, subdivision, combination or cancellation of stock, if such change, exchange, reclassification, subdivision, combination or cancellation has become effective. 2. Any or all changes or alterations provided for in paragraph 1 of this subsection may be effected by one certificate of amendment. B. Every amendment authorized by the provisions of subsection A of this section shall be made and effected in the following manner: 1. If the corporation has capital stock, its board of directors shall adopt a resolution setting forth the amendment proposed, declaring its advisability, and either calling a special meeting of the shareholders entitled to vote in respect thereof for the consideration of the amendment or directing that the amendment proposed be considered at the next annual meeting of shareholders; provided, however, that unless otherwise expressly required by the certificate of incorporation, no meeting or vote of shareholders shall be required to adopt an amendment that effects only changes described in paragraph (a) or (g) of subsection A of this section. The special or annual meeting shall be called and held upon notice in accordance with the provisions of Section 1067 of this title. The notice shall set forth the amendment in full or a brief summary of the changes to be effected thereby, unless such notice constitutes a notice of Internet availability of proxy materials under the rules promulgated under the Securities Exchange Act of 1934. At the meeting a vote of the shareholders entitled to vote thereon shall be taken for and against any proposed amendment that requires adoption by shareholders. If no vote of shareholders is required to effect such amendment, or if a majority of the outstanding stock entitled to vote thereon, and a majority of the outstanding stock of each class entitled to vote thereon as a class, has been voted in favor of the amendment, a certificate setting forth the amendment and certifying that the amendment has been duly adopted in accordance with the provisions of this section shall be executed, acknowledged and filed and shall become effective in accordance with the provisions of Section 1007 of this title. 2. The holders of the outstanding shares of a class shall be entitled to vote as a class upon a proposed amendment, whether or not entitled to vote thereon by the provisions of the certificate of incorporation, if the amendment would increase or decrease the aggregate number of authorized shares of the class, increase or decrease the par value of the shares of the class, or alter or change the powers, preferences or special rights of the shares of the class so as to affect them adversely. If any proposed amendment would alter or change the powers, preferences or special rights of one or more series of any class so as to affect them adversely, but shall not so affect the entire class, then only the shares of the series so affected by the amendment shall be considered a separate class for the purposes of this paragraph. The number of authorized shares of any such class or classes of stock may be increased or decreased, but not below the number of shares thereof then outstanding, by the affirmative vote of the holders of a majority of the stock of the corporation entitled to vote irrespective of the provisions of this paragraph, if so provided in the original certificate of incorporation, in any amendment thereto which created the class or classes of stock or which was adopted prior to the issuance of any shares of the class or classes of stock, or in any amendment thereto which was authorized by a resolution or resolutions adopted by the affirmative vote of the holders of a majority of the class or classes of stock. 3. If the corporation is a nonstock corporation, then the governing body thereof shall adopt a resolution setting forth the amendment proposed and declaring its advisability. If a majority of all the members of the governing body shall vote in favor of the amendment, a certificate thereof shall be executed, acknowledged and filed and shall become effective in accordance with the provisions of Section 1007 of this title. The certificate of incorporation of any nonstock corporation may contain a provision requiring an amendment thereto to be approved by a specified number or percentage of the members or of any specified class of members of the corporation in which event the proposed amendment shall be submitted to the members or to any specified class of members of the corporation in the same manner, so far as applicable, as is provided for in this section for an amendment to the certificate of incorporation of a stock corporation; and in the event of the adoption thereof by the members, a certificate evidencing the amendment shall be executed, acknowledged and filed and shall become effective in accordance with the provisions of Section 1007 of this title. 4. Whenever the certificate of incorporation shall require action by the board of directors of a corporation other than a nonstock corporation or by the governing body of a nonstock corporation, by the holders of any class or series of shares or by the members, or by the holders of any other securities having voting power, the vote of a greater number or proportion than is required by the provisions of the Oklahoma General Corporation Act, the provision of the certificate of incorporation requiring a greater vote shall not be altered, amended, or repealed except by a greater vote. C. The resolution authorizing a proposed amendment to the certificate of incorporation may provide that at any time prior to the effectiveness of the filing of the amendment with the Secretary of State, notwithstanding authorization of the proposed amendment by the shareholders of the corporation or by the members of a nonstock corporation, the board of directors or governing body may abandon the proposed amendment without further action by the shareholders or members. Added by Laws 1986, c. 292, ss 77, eff. Nov. 1, 1986. Amended by Laws 1996, c. 69, ss 4, eff. Nov. 1, 1996; Laws 1998, c. 422, ss 14, eff. Nov. 1, 1998; Laws 1999, c. 421, ss 12, eff. Nov. 1, 1999; Laws 2001, c. 405, ss 20, eff. Nov. 1, 2001; Laws 2017, c. 323, ss 20, eff. Nov. 1, 2017.

NOTES: 18 Okl.St.Ann. § 1077

Does the state require annual financial reporting by charitable organizations in addition to filing a copy of the 990 with the regulator (if filing 990 is required)?

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

REPORTS-FINANC-NS

REGULATORY BODY: Not Specific

NOTES: Only 990 required

3 Notice or Action for Dissolutions

Voluntary Dissolutions

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

DISSOLV-VOLUNT-AG

REGULATORY BODY: Attorney General

NOTES: No

OK Code § 1097 ;; 18-1097

REGULATORY BODY: Other

STATUTE TEXT: DISSOLUTION OF NONSTOCK CORPORATION; PROCEDURE A. Whenever it shall be desired to dissolve any nonstock corporation, the governing body shall perform all the acts necessary for dissolution which are required by the provisions of Section 1096 of this title to be performed by the board of directors of a corporation having capital stock. If the members of a corporation having no capital stock are entitled to vote for the election of members of its governing body or are entitled to vote for dissolution under the certificate of incorporation or the bylaws of such corporation, they shall perform all the acts necessary for dissolution which are required by the provisions of Section 1096 of this title to be performed by the shareholders of a corporation having capital stock, including dissolution without action of the members of the governing body if all the members of the corporation entitled to vote thereon shall consent in writing and a certificate of dissolution shall be filed with the Secretary of State pursuant to subsection D of Section 1096 of this title. If there is no member entitled to vote thereon, the dissolution of the corporation shall be authorized at a meeting of the governing body, upon the adoption of a resolution to dissolve by the vote of a majority of members of its governing body then in office. In all other respects, the method and proceedings for the dissolution of a nonstock corporation shall conform as nearly as may be to the proceedings prescribed by the provisions of Section 1096 of this title for the dissolution of corporations having capital stock. B. If a nonstock corporation has not commenced the business for which the corporation was organized, a majority of the governing body or, if none, a majority of the incorporators may surrender all of the corporation rights and franchises by filing in the Office of the Secretary of State a certificate, executed and acknowledged by a majority of the incorporators or governing body, conforming as nearly as may be to the certificate prescribed by Section 1095 of this title. Added by Laws 1986, c. 292, ss 97, eff. Nov. 1, 1986. Amended by Laws 1988, c. 323, ss 22, eff. Nov. 1, 1988; Laws 1999, c. 421, ss 18, eff. Nov. 1, 1999; Laws 2019, c. 88, ss 26, eff. Nov. 1, 2019.

NOTES: Sec. of State 18 Okl.St.Ann. § 1097

Judicial Dissolutions

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

OK Code § 1104 ;; 18-1104

REGULATORY BODY: Attorney General

STATUTE TEXT: REVOCATION OR FORFEITURE OF CHARTER; PROCEEDINGS A. The district court shall have jurisdiction to revoke or forfeit the charter of any corporation for abuse, misuse or nonuse of its corporate powers, privileges or franchises. The Attorney General, upon his own motion or upon the relation of a proper party, shall proceed for this purpose by complaint in the county in which the registered office of the corporation is located. B. The district court shall have power, by appointment of receivers or otherwise, to administer and wind up the affairs of any corporation whose charter shall be revoked or forfeited by any court pursuant to the provisions of the Oklahoma General Corporation Act or otherwise, and to make such orders and decrees with respect thereto as shall be just and equitable respecting its affairs and assets and the rights of its shareholders and creditors. C. No proceeding shall be instituted pursuant to the provisions of this section for nonuse of any corporation’s powers, privileges or franchises during the first two (2) years after its incorporation. Added by Laws 1986, c. 292, ss 104, eff. Nov. 1, 1986.

NOTES: 18 Okl.St.Ann. § 1104

OK Code § 1105 ;; 18-1105

REGULATORY BODY: Other

STATUTE TEXT: DISSOLUTION OR FORFEITURE OF CHARTER BY DECREE OF COURT; FILING Whenever any corporation is dissolved or its charter forfeited by decree or judgment of the district court, the decree or judgment shall be immediately filed by the clerk in the court of the county in which the decree or judgment was entered, in the Office of the Secretary of State, and a note thereof shall be made by the Secretary of State on the corporation’s charter or certificate of incorporation and on the index thereof. Added by Laws 1986, c. 292, ss 105, eff. Nov. 1, 1986.

NOTES: 18 Okl.St.Ann. § 1105

Administrative Dissolutions

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

DISSOLV-ADMINI-AG

REGULATORY BODY: Attorney General

DISSOLV-ADMINI-OT

REGULATORY BODY: Other

4 Notice, Oversight or Filing of Hospital Conversions

Has Statute

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

HOSPCON-STATUT-NS

REGULATORY BODY: Not Specific

NOTES: No

Requires Notice or Oversight

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

HOSPCON-OVERSI-AG

REGULATORY BODY: Attorney General

HOSPCON-OVERSI-OT

REGULATORY BODY: Other

Requires Filing

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

HOSPCON-FILING-OT

REGULATORY BODY: Other

5 Audits

Requires Audit

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

AUDITFI-AUDITS-NS

REGULATORY BODY: Not Specific

NOTES: No

Audit Threshold

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

AUDITFI-THRESH-NS

REGULATORY BODY: Not Specific

6 Registration Law

Registration Law

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

OK Code § 552.1a ;; 18-552-1A

REGULATORY BODY: Not Specific

STATUTE TEXT: The Oklahoma Solicitation of Charitable Contributions Act is enacted for the purpose of promoting integrity and accountability in the charitable solicitation process; protecting donors and prospective donors who may be solicited for charitable contributions; educating the public, charitable organizations, professional fundraisers, and others in matters relating to ethical and appropriate behavior in fundraising and charitable solicitation activities; preventing fraud and abuse in the fundraising process of charitable organizations and in the solicitation of charitable contributions; and providing transparency to the public in fundraising and charitable solicitation activities of charitable organizations. Added by Laws 2010, c. 460, ss 1, eff. July 1, 2011.

NOTES: 18 Okl.St.Ann. § 552.1a et seq.

7 Exemptions from Registering for Specific Organization Types

Religious Organizations

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

OK Code § 552.4(1)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: 18 Okl.St.Ann. § 552.4(1)

Small organizations

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

OK Code § 552.3 ;; 18-552-3

REGULATORY BODY: Not Specific

STATUTE TEXT: A. No charitable organization that is either located within this state or that is soliciting contributions from any person in this state, except those specifically exempt under Section 552.4 of this title, shall solicit contributions until the charitable organization shall have registered with the Office of the Secretary of State and filed information, as required by the Oklahoma Solicitation of Charitable Contributions Act, on forms approved by that office. At the time of registration, each charitable organization, except as otherwise provided in this section, shall pay a fee of Sixty-five Dollars ($65.00). The first Fifteen Dollars ($15.00) of the fee shall be deposited to the credit of the General Revenue Fund of the State Treasury. Thirty-four Dollars ($34.00) of the fee shall be deposited to the credit of the Attorney General Charitable Solicitations Enforcement Revolving Fund and the remaining Sixteen Dollars ($16.00) shall be deposited to the credit of the Secretary of State Charitable Solicitations Revolving Fund. Provided, a charitable organization whose contributions during the previous registration period did not exceed Ten Thousand Dollars ($10,000.00) or if this is the charitable organization’s first registration period and the anticipated contributions for the current registration period are not expected to exceed Ten Thousand Dollars ($10,000.00), shall pay a fee of Fifteen Dollars ($15.00) of which Ten Dollars ($10.00) shall be deposited to the credit of the Attorney General Charitable Solicitations Enforcement Revolving Fund and the remaining Five Dollars ($5.00) shall be deposited to the credit of the Secretary of State Charitable Solicitations Revolving Fund. Each charitable organization that is required to register under this act shall register annually with the Secretary of State by the date that the charitable organization files its Form 990 or by the date, plus extensions, that it is required to file its Form 990, whichever occurs first. Registration shall not be deemed to constitute an endorsement by the state or by the Secretary of State of any charitable organization or the proposed uses of the funds solicited. The information so filed shall be available to the general public. The charitable organization shall provide the following information on the required forms: 1. The legal name of the charitable organization, any trade names that the charitable organization uses, any other name the organization may be identified or known as, and any distinctive names the organization uses for purposes of solicitation of contributions; 2. The mailing address of the charitable organization; 3. The name and mailing address of: a.each officer, director, trustee, and/or equivalent, and b.each salaried executive employee of the charitable organization; 4. The name and mailing address of: a.each professional fundraiser or professional solicitor that will have custody of the contributions, and b.each person associated with a professional fundraiser, professional solicitor or charitable organization that is directly responsible for the payment and distribution of funds collected; 5. The name and mailing address of each professional fundraising counsel utilized by the charitable organization; 6. For charitable organizations that register for the first time, a statement of whether or not the charitable organization believes contributions for the first year of registration will exceed Ten Thousand Dollars ($10,000.00); 7. The purposes for which the contributions solicited are to be used; 8. For the initial registration of a newly formed charitable organization, a copy of a letter from the Internal Revenue Service, or other evidence, showing that such organization is exempt from federal income taxation; or, for a charitable organization that has not applied for federal income tax exemption with the Internal Revenue Service or is not required to apply for federal income tax exemption, evidence showing that said charitable organization is organized in any state or jurisdiction as a not-for-profit entity; 9. An identification of the period of time or periods during which solicitations are to be conducted, which may be specific periods, estimated or projected time frames, or continuous, and which may involve different periods for different types of solicitations by the same charitable organization; 10. An identification of the specific method or methods of solicitation utilized by the charitable organization and its agents; 11. Whether the solicitation is to be conducted by the following for or on behalf of the charitable organization: professional fundraisers, employees or volunteers of the charitable organization, and/or others; and 12. If the solicitation is to be conducted in whole or in part by professional fundraisers, the names and addresses of each professional fundraiser involved in the solicitation; the basis of payment or other consideration payable to each professional fundraiser and the nature of the arrangements between the charitable organization and each professional fundraiser, the specific amount, formula or percentage of compensation, or property of any kind or value to be paid or provided to each professional fundraiser; and if payment is based on a percentage, the amount of compensation as a percentage of the total contributions received, and the net amount of the total contributions received (total contributions received, less expenses of solicitation other than amounts payable to any professional fundraiser). B. In addition to the required information in subsection A of this section, every charitable organization subject to the provisions of the Oklahoma Solicitation of Charitable Contributions Act that has solicited contributions during the previous fiscal year shall provide the following information: 1. The gross amount of the contributions, gifts, grants and other similar amounts received by the charitable organization; 2. The total Program Service Expenses of the charitable organization; 3. The total Management and General Expenses of the charitable organization; 4. The total Fundraising Expenses of the charitable organization; and 5. The aggregate amount paid, or payable, to professional fundraisers and professional fundraising counsel. C. Any registration form required to be filed under this section shall be executed by signature, without more, of the person or persons signing the form, in which case the signature or signatures shall constitute the affirmation of the signatory, under penalty of perjury, that the signature is that person’s act and deed or the act and deed of the organization, and that the facts stated therein are true. D. If a charitable organization that is registered with the Secretary of State to solicit contributions in this state changes its name or the mailing address of its principal office, or plans to engage in the solicitation of contributions using a name that is not listed on its registration form, then it shall, prior to soliciting any funds in this state using any such name, file with the Secretary of State a statement executed by an authorized officer of the organization setting forth any new name and mailing address along with a fee of Twenty-five Dollars ($25.00). Such fee shall be deposited to the credit of the General Revenue Fund of the State Treasury. E. Any fraternal or membership organization not based in Oklahoma which solicits contributions from any person of this state by telephone, or contracts with professional fundraisers to solicit such contributions, shall be required to have at least one member or employee of the fraternal or membership organization residing within the county where the call is received. Added by Laws 1959, p. 88, ss 3, emerg. eff. May 8, 1959. Amended by Laws 1976, c. 200, ss 1, emerg. eff. June 4, 1976; Laws 1978, c. 244, ss 2, eff. July 1, 1978; Laws 1980, c. 364, ss 1, eff. Oct. 1, 1980; Laws 1984, c. 79, ss 1, emerg. eff. April 3, 1984; Laws 1991, c. 320, ss 1, eff. Sept. 1, 1991; Laws 1994, c. 235, ss 9, eff. Sept. 1, 1994; Laws 1997, c. 334, ss 1, eff. July 1, 1997; Laws 1999, c. 421, ss 2, eff. Nov. 1, 1999; Laws 2000, c. 6, ss 2, emerg. eff. March 20, 2000; Laws 2005, c. 366, ss 1, emerg. eff. June 6, 2005; Laws 2010, c. 460, ss 3, eff. July 1, 2011; Laws 2013, c. 4, ss 1, eff. Nov. 1, 2013. NOTE: Laws 1999, c. 377, ss 2 repealed by Laws 2000, c. 6, ss 33, emerg. eff. March 20, 2000.

NOTES: Orgs with contributions under $10k must still register, but pay lower registration fee. 18 Okl.St.Ann. § 552.3

Educational Institutions

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

OK Code § 552.4(2)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: 18 Okl.St.Ann. § 552.4(2)

Governmental Organizations

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-GOVMNT-NS

REGULATORY BODY: Not Specific

NOTES: NO

Hospitals

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-HOSPIT-NS

REGULATORY BODY: Not Specific

NOTES: NO

Veterans organizations

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-VETERA-NS

REGULATORY BODY: Not Specific

NOTES: NO

Foundations

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-FNDYES-NS

REGULATORY BODY: Not Specific

NOTES: NO

Foundations that don’t solicit contributions

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-FNDNOS-NS

REGULATORY BODY: Not Specific

NOTES: NO

Charitable Trusts

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-CTRUST-NS

REGULATORY BODY: Not Specific

NOTES: NO

Parent-Teacher Organizations

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-PTOEDU-NS

REGULATORY BODY: Not Specific

NOTES: NO

Reports to congress

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-CONGRE-NS

REGULATORY BODY: Not Specific

NOTES: NO

Non-soliciting

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

OK Code § 552.3 ;; 18-552-3

REGULATORY BODY: Not Specific

NOTES: 18 Okl.St.Ann. § 552.3

Fraternal/ Membership

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

OK Code § 552.4(3)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: 18 Okl.St.Ann. § 552.4(3)

Political Orgs

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-POLITI-NS

REGULATORY BODY: Not Specific

NOTES: NO

Other

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

OK Code § 552.4(3)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: patriotic and civic organizations 18 Okl.St.Ann. § 552.4(3); specific beneficiaries 18 Okl.St.Ann. § 552.4(4)

OK Code § 552.4(4)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: patriotic and civic organizations 18 Okl.St.Ann. § 552.4(3); specific beneficiaries 18 Okl.St.Ann. § 552.4(4)

8 Defined remedies

Dissolution

Regulatory Action: REMEDY

YES: A regulation is defined in the state

OK Code § 1104 ;; 18-1104

REGULATORY BODY: Not Specific

NOTES: 18 Okl.St.Ann. § 1104

Removal of Board Members

Regulatory Action: REMEDY

A regulation is NOT defined in the state

REMEDYT-BRDRMV-NS

REGULATORY BODY: Not Specific

NOTES: No

9 Oversight of professional fundraisers

Does the state require registration by commercial fundraisers?

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

OK Code § 552.7 ;; 18-552-7

REGULATORY BODY: Not Specific

STATUTE TEXT: A. No person shall act as a professional fundraiser for any charitable organization until the person has first registered with the Office of the Secretary of State. Applications for registration, signed and acknowledged by a party duly authorized to act on behalf of the professional fundraiser, shall state the full legal name of the professional fundraiser, the street address of the principal place of business of the professional fundraiser, the full legal names and street addresses of the charitable organizations with which it has entered into contracts or agreements relating to the solicitation of contributions, and the names of all professional solicitors employed by the professional fundraiser who will be involved in the solicitation of contributions for charitable organizations. The registration form shall also be accompanied by an annual fee in the amount of Two Hundred Fifteen Dollars ($215.00). The first Fifty Dollars ($50.00) of the fee collected shall be deposited to the credit of the General Revenue Fund of the State Treasury. One Hundred Eleven Dollars ($111.00) of the fee shall be deposited to the credit of the Attorney General Charitable Solicitations Enforcement Revolving Fund and the remaining Fifty-four Dollars ($54.00) shall be deposited to the credit of the Secretary of State Charitable Solicitations Revolving Fund. Registration shall be valid for a period of one (1) year from the date of filing with the Secretary of State, and may be renewed annually upon the filing of a renewal application and fee prescribed herein. B. No professional fundraiser or solicitor shall engage in the solicitation of contributions for a charitable organization that is not registered with the Secretary of State unless the organization is exempt from registration. C. Every professional fundraiser registered with the Secretary of State which shall change its name or the mailing address of its principal office, or plans to engage in professional fundraising activities using a name that is not listed on its registration form, shall at least fifteen (15) days prior to engaging in such activities file with the Secretary of State a statement executed by an authorized officer of the organization setting forth its new name or mailing address and pay a filing fee of Twenty-five Dollars ($25.00). Such fee shall be deposited to the credit of the General Revenue Fund of the State Treasury. D. The professional fundraiser shall not employ or retain a professional solicitor who is not registered pursuant to this act. E. No professional fundraiser shall solicit any contribution for a charitable organization without the consent of such organization. F. No person shall act as a professional fundraiser if the officers, directors, or any person with a controlling interest in the business, or any person the professional fundraiser employs or retains to solicit charitable contributions or to advise, consult, plan, or manage the solicitation of any contributions, has been convicted by a court of any state or the United States of a felony or a misdemeanor involving moral turpitude or arising from his or her conduct in connection with fundraising activities, the solicitation of any funds, or the use or expenditure of any funds raised, collected, or received in any fundraising activity. G. Any registration form required to be filed under this section shall be executed by signature, without more, of the person or persons signing the form, in which case the signature or signatures shall constitute the affirmation of the signatory, under penalty of perjury, that the signature is that personis act and deed or the act and deed of the organization, and that the facts stated therein are true. Added by Laws 1959, p. 90, ss 7, emerg. eff. May 8, 1959. Amended by Laws 1978, c. 244, ss 5, eff. July 1, 1978; Laws 1984, c. 79, ss 4, emerg. eff. April 3, 1984; Laws 1994, c. 235, ss 12, eff. Sept. 1, 1994; Laws 1997, c. 334, ss 4, eff. July 1, 1997; Laws 1999, c. 421, ss 5, eff. Nov. 1, 1999; Laws 2000, c. 6, ss 3, emerg. eff. March 20, 2000; Laws 2001, c. 406, ss 7, emerg. eff. June 4, 2001; Laws 2010, c. 460, ss 6, eff. July 1, 2011. NOTE: Laws 1999, c. 325, ss 7 and Laws 1999, c. 377, ss 3 repealed by Laws 2000, c. 6, ss 33, emerg. eff. March 20, 2000.

NOTES: Professional Fund Raisers: Okla. Stat. tit.18, § 552.7 Professional Solicitors: Okla. Stat. tit.18, § 552. 9

OK Code § 552

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Professional Fund Raisers: Okla. Stat. tit.18, § 552.7 Professional Solicitors: Okla. Stat. tit.18, § 552. 9

Does the state require registration by fundraising counsel?

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

OK Code § 552.2 ;; 18-552-2

REGULATORY BODY: Not Specific

STATUTE TEXT: As used in the Oklahoma Solicitation of Charitable Contributions Act: 1. “Person” means any individual, organization, group, association, partnership, corporation, limited liability company, trust, or other entity, except as otherwise provided in Section 552.1 et seq. of this title; 2. “Charitable organization” means any person soliciting contributions in this state, other than a natural person, that is described in Section 501(c) of Title 26 of the United States Code, that solicits contributions as described in this act and that is organized and operated primarily for religious, charitable, scientific, literary, educational, artistic, cultural, economic development, civic improvement, testing for public safety, research, humanitarian, animal welfare, recreational, or environmental protection purposes; to foster national or international amateur sports competition, but only if no part of its activities involves the provision of athletic facilities or equipment; to prevent cruelty to children, the elderly, identified populations, or animals; to relieve poverty, hunger, or homelessness; to support law enforcement or citizen protection organizations or agencies; or to provide emergency relief. “Charitable organization” shall also include a natural person representing himself or herself as a charitable organization or purporting to act on behalf of a charitable organization; 3. “Contribution” means the promise, gift, donation, payment, pledge, or grant of any money or property of any kind or value, including any contribution for operations, capital, endowment, reserves, dues, memberships, program support, naming opportunities, or other uses. Contribution does not include a payment for goods, services, admission to a museum, performances or programs sold or provided by a charitable organization, if the payment does not exceed the bona fide fair market value of the goods or services provided; 4. “Professional fundraiser” means any person who for compensation or other consideration plans, conducts or manages in this state the solicitation of contributions for or on behalf of any charitable organization, or who engages in the business of or holds himself or herself out to persons in this state as independently engaged in the business of soliciting contributions for such purpose. For purposes of this act, professional fundraiser does not include an employee of a charitable organization who engages in such activities for the charitable organization for which he or she is employed; nor does it include any volunteer who receives no payment, compensation, or remuneration of any kind for soliciting any contributions; provided, a volunteer may receive credit for fulfilling any community service requirement of an educational institution or government agency. In addition, for this purpose consideration does not include incidental benefits that might be received by a noncompensated person, such as meals, supplies, or similar support, and does not include reimbursement for expenses incurred by any noncompensated person in his or her solicitation activities; 5. “Professional solicitor” means any person that is either located within this state or that is soliciting contributions from any person in this state and who is employed or retained for compensation or other consideration by a professional fundraiser to solicit contributions for or on behalf of any charitable organization. Professional solicitor does not include an employee of a charitable organization who is engaged in such activities for the charitable organization for which he or she is employed; nor does it include a volunteer who engages in such activities for the charitable organization for which he or she volunteers if the volunteer receives no payment, compensation or remuneration of any kind for soliciting any contributions; provided, a volunteer may receive credit for fulfilling any community service requirement of an educational institution or government agency. In addition, for this purpose consideration does not include incidental benefits that might be received by a noncompensated person, such as meals, supplies, or similar support, and does not include reimbursement for expenses incurred by any noncompensated person in his or her solicitation activities; 6. “Professional fundraising counsel” means any person that provides, for compensation or other consideration, services, including planning, organizing or managing any solicitation, to a charitable organization, as long as such person does not: a.directly or indirectly solicit contributions alone or through its employees and agents, or b.accept, receive, hold, have access to, maintain, manage, invest, or control any contribution generated by the solicitation activity. However, professional fundraising counsel does not include an employee or volunteer of a charitable organization who is providing such services on behalf of the charitable organization; 7. “Solicitation” means the request or appeal for any contribution on the plea or representation that such contribution will be used by or on behalf of a charitable organization; and 8. “Form 990” means a return of an organization that is exempt from federal income tax. Form 990, includes, but is not limited to, Form 990, Form 990-N, Form 990-PF, and other similar returns as required by federal law. Added by Laws 1959, p. 88, ss 2, emerg. eff. May 8, 1959. Amended by Laws 1978, c. 244, ss 1, eff. July 1, 1978; Laws 1983, c. 100, ss 10, emerg. eff. May 9, 1983; Laws 1999, c. 421, ss 1, eff. Nov. 1, 1999; Laws 2010, c. 460, ss 2, eff. July 1, 2011; Laws 2019, c. 281, ss 1, eff. Nov. 1, 2019.

NOTES: Professional Fundraising Counsel that do not directly solicit contributions or have access or control of any funds do not need to register. Okla. Stat. tit.18, § 552.2

Does the state oversee commercial-coventuring (e.g. by requiring that the co-venture be registered or by requiring that the charitable organization files the co-venture contract)?

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

FNDRAZE-VENTUR-NS

REGULATORY BODY: Not Specific

Does the state require the fundraisers to provide notice to the regulator before any solicitation campaign (in addition to annual registration and/or filing the contract)?

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

FNDRAZE-NOTICE-NS

REGULATORY BODY: Not Specific

Does the state require specified disclosures to donors?

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

OK Code § 552.9 ;; 18-552-9

REGULATORY BODY: Not Specific

STATUTE TEXT: A. Every professional solicitor employed or retained by a professional fundraiser required to register pursuant to this act, shall, before engaging in any solicitation of contributions by the professional fundraiser, register with the Office of the Secretary of State. An application for registration, signed by the solicitor, shall state the full legal name and street address of the professional fundraiser that employs the solicitor and shall be accompanied by a fee in the amount of Twenty-five Dollars ($25.00) of which Ten Dollars ($10.00) shall be deposited to the credit of the General Revenue Fund of the State Treasury. Ten Dollars ($10.00) of the fee shall be deposited to the credit of the Attorney General Charitable Solicitations Enforcement Revolving Fund and the remaining Five Dollars ($5.00) shall be deposited to the credit of the Secretary of State Charitable Solicitations Revolving Fund. Registration shall be for a period of one (1) year from the date of filing with the Secretary of State, and may be renewed annually upon the filing of a renewal application accompanied by a payment of the fee prescribed herein. B. When requesting a contribution, the professional solicitor shall clearly disclose or provide contact information for the following information, if requested by the person being solicited: 1. The name of the professional fundraiser that employs or retains the professional solicitor, as set out in the registration statement filed with the Secretary of State, and the fact that the professional fundraiser is being paid for his or her services; 2. The name of the charitable organization the person represents and a description of how the contributions raised by the solicitation will be used; and 3. The percentage of the contributions solicited that the professional fundraiser is to receive and the registration number of the professional fundraiser, the charitable organization and the professional solicitor, as requested. C. No person shall act as a professional solicitor if the person has been convicted by a court of any state or the United States of a felony or of a misdemeanor involving moral turpitude or arising from conduct by the person in connection with fundraising or the solicitation of any funds, for or on behalf of a charitable organization, or the use or expenditure of any funds raised, collected, or received in any fundraising activity. D. Any registration form required to be filed under this section shall be executed by signature, without more, of the person signing the form, in which case the signature shall constitute the affirmation of the signatory, under penalty of perjury, that the signature is that personis act and deed, and that the facts stated therein are true. Added by Laws 1959, p. 90, ss 9, emerg. eff. May 8, 1959. Amended by Laws 1978, c. 244, ss 7, eff. July 1, 1978; Laws 1984, c. 79, ss 6, emerg. eff. April 3, 1984; Laws 1994, c. 235, ss 14, eff. Sept. 1, 1994; Laws 1997, c. 334, ss 6, eff. July 1, 1997; Laws 1999, c. 421, ss 7, eff. Nov. 1, 1999; Laws 2000, c. 6, ss 4, emerg. eff. March 20, 2000; Laws 2010, c. 460, ss 8, eff. July 1, 2011. NOTE: Laws 1999, c. 377, ss 4 repealed by Laws 2000, c. 6, ss 33, emerg. eff. March 20, 2000.

NOTES: Okla. Stat. tit.18, § 552.9

Does the state require a copy of any contract between a charitable organization and a commercial fundraiser or fundraising counsel be filed with the regulator?

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

OK Code § 552.8 ;; 18-552-8

REGULATORY BODY: Not Specific

STATUTE TEXT: A. All contracts entered into by a charitable organization with a professional fundraiser or professional fundraising counsel for charitable solicitations or fundraising services shall be in writing. The charitable organization and the professional fundraiser or professional fundraising counsel shall each keep and maintain such contracts on file in their principal offices for a period of five (5) years from the date that the contract was executed. These contracts shall be available for inspection by the Office of the Attorney General. B. The contract shall clearly state: 1. The respective obligations of each party; 2. The compensation arrangement. If the compensation payable to the professional fundraiser is based on a percentage or formula, the contract shall state the percentage of the gross revenue derived in connection with the solicitation that the charitable organization will receive or other formula for payment; 3. Any goods or services to be offered to the public; 4. The geographic area where the campaign will take place; 5. In the case of a contract with a professional fundraiser, the period of time or periods during which solicitations are to be conducted, which may be specific periods, estimated or projected time frames, or continuous, and which may involve different periods for different types of solicitations by the same charitable organization; 6. A fundraising budget, if available; and 7. Provisions for a final accounting of contributions raised and expenses incurred. The contract shall also describe in reasonable detail the services to be provided by the professional fundraiser and shall clearly state whether the professional fundraiser may, at any time, have custody, possession or control of any contributions. Added by Laws 1959, p. 90, ss 8, emerg. eff. May 8, 1959. Amended by Laws 1978, c. 244, ss 6, eff. July 1, 1978; Laws 1984, c. 79, ss 5, emerg. eff. April 3, 1984; Laws 1994, c. 235, ss 13, eff. Sept. 1, 1994; Laws 1997, c. 334, ss 5, eff. July 1, 1997; Laws 1999, c. 421, ss 6, eff. Nov. 1, 1999; Laws 2010, c. 460, ss 7, eff. July 1, 2011.

NOTES: But must be available at request for inspection by AG for 5 years: Okla. Stat. tit.18, § 552.8

Does the state require annual financial reporting by commercial fundraisers?

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

FNDRAZE-ANNUAL-NS

REGULATORY BODY: Not Specific

Does the state require bonding of professional fundraisers?

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

FNDRAZE-BONDNG-NS

REGULATORY BODY: Not Specific