Okla. Stat. tit. 36, § 36-2712.1: Institutions

A society may create, maintain and operate, or may establish

organizations to operate, not for profit institutions to further the

purposes permitted by paragraph 2 of subsection A of Section 5 of

this act. Such institutions may furnish services free or at a

reasonable charge. Any real or personal property owned, held or

leased by the society for this purpose shall be reported in every

annual statement, but shall not be allowed as an admitted society

asset. No society shall own or operate funeral homes or undertaking

establishments.