Okla. Stat. tit. 11, § 11-33-109: Grants and devises of real property - Gifts and

bequests.

Any governmental unit which may provide for or establish any

recreation center or facilities as provided herein may accept any

grant or devise of real estate, or any gift or bequest of money or

other personal property or any donation to be applied (either

principal or income) for either temporary or permanent use for

playground or recreational centers or recreational purposes; but if

the acceptance thereof for such purpose will subject such

governmental unit to additional expense for improvement, maintenance

or otherwise, the acceptance of any grant, devise or gift shall be

subject to the approval of the governing body of such governmental

unit. Money received for such purpose, unless otherwise provided by

the terms of the gift or bequest, shall be deposited with the

treasurer of the governmental unit to be a special account of the

recreation center or activity and shall be considered as a

continuing fund to be used for such purpose and shall not be

considered as a part of the cash surplus on hand of the governmental

unit for the purpose of making appropriations and levying taxes for

the governmental unit.