Okla. Stat. tit. 60, § 60-301.4: Fiduciary capacities

Charitable organizations shall be permitted to act in the

following fiduciary capacities within this state:

1. To act as trustee under charitable trusts created by will,

inter vivos declaration of trust or trust agreement, corporate

resolution, or order, judgment or decree of any of the courts of

record of this state or of any state or of the United States;

2. To accept and execute all charitable trusts and perform such

duties of every description as may be committed to them under such

trust by any person or persons, any corporation, or any order,

judgment or decree of any of the courts of record of this state or

of any state or of the United States provided that such duties are

not inconsistent with the charitable, religious, educational, or

other eleemosynary purposes of the charitable organization;

3. To take, accept and hold by gift, grant, assignment,

transfer, devise or bequest of any person or persons, any

corporation, or any order, judgment or decree of any of the courts

of record of this state or of any state or of the United States any

real or personal property as a charitable trust;

4. To execute and perform any and all charitable trusts upon

the terms, conditions, limitations and restrictions which may be

declared, imposed, established or agreed upon in and by the person

or persons, corporation, or order, judgment, decree, gift, grant,

assignment, transfer, devise or bequest establishing such trust;

5. To act as attorney-in-fact for any person establishing a

charitable trust; and

6. To act as personal representative in the probate of the will

of any decedent, whether such decedent was a resident of this state

or not, and whether the probate of the will of such decedent is by

original or ancillary proceeding, where the will makes a present or

future gift to or confers a present or future benefit on the

charitable organization serving as personal representative or one or

more of its affiliated charitable organizations and the total of all

gifts made to the charitable organization serving as personal

representative or one or more of its affiliated charitable

organizations in the will is as large as the largest distribution

made to another person who is not a charitable organization, but in

no event shall the total of all gifts made to the charitable

organization serving as personal representative or one or more of

its affiliated charitable organizations in the will be less than

twenty-five percent (25%) of the estate which is available for

distribution.