Okla. Stat. tit. 36, § 36-4074: Notification to Insurance Commissioner

On or before ninety (90) days after the later of the effective

date of this act or the date on which it issues its first charitable

gift annuity contract, the charitable organization shall notify the

Insurance Commissioner in writing that it has issued one or more

charitable gift annuities. This notice shall be signed by an

officer or director of the charitable organization and shall:

a. show the name and principal address of the charitable

organization,

b. certify that the organization is an organization

described by Section 501(c)(3) of the Internal Revenue

Code and Section 170(c) of the Internal Revenue Code,

c. have attached a copy of the organization's letter from

the Internal Revenue Service declaring its exempt

status,

d. certify that the charitable organization has issued

one or more charitable gift annuity contracts and that

these charitable gift annuity contracts are qualified

charitable gift annuity contracts as defined in this

act,

e. certify that the charitable organization has a minimum

of One Hundred Thousand Dollars ($100,000.00) in

unrestricted assets exclusive of the assets comprising

the qualified charitable gift annuities issued by the

charitable organization,

f. certify that the charitable organization has been in

continuous operation for at least three (3) years or

is a successor or an affiliate of a charitable

organization that has been in continuous operation for

at least three (3) years, and

g. have attached the most recent annual audit of the

charitable organization prepared by an independent

certified public accountant or accounting firm or

individual holding a permit to practice public

accounting in accordance with generally accepted

accounting principles.