Okla. Stat. tit. 68, § 68-2368.16: Regional food bank - Donation from tax refund

A. Each state individual income tax return form for tax years

which begin after December 31, 2007, and each state corporate tax

return form for tax years beginning after December 31, 2007, shall

contain a provision to allow a donation from a tax refund for the

benefit of any regional food bank in this state. For purposes of

this section, “regional food bank” means a nonprofit charitable

organization exempt from taxation pursuant to the provisions of the

Internal Revenue Code of 1986, as amended, 26 U.S.C., Section

501(c)(3), which as a part of a food bank network, maintains a food

distribution operation providing food to other nonprofit entities

that offer groceries or meals to people in need of food assistance.

The provision to allow donation shall read as follows:

Support of programs for regional food banks in this state.

Check if you wish to donate from your tax refund: ( ) $2, ( ) $5,

or ( ) $____.

B. Except as otherwise provided for in this section, all monies

generated pursuant to subsection A of this section shall be paid to

the State Treasurer by the Oklahoma Tax Commission and placed to the

credit of the Income Tax Checkoff Revolving Fund for Oklahoma

Regional Food Banks created in subsection C of this section.

C. There is hereby created in the State Treasury a revolving

fund for the Department of Human Services to be designated the

“Income Tax Checkoff Revolving Fund for Oklahoma Regional Food

Banks”. The fund shall be a continuing fund, not subject to fiscal

year limitations, and shall consist of all monies apportioned to the

fund pursuant to the provisions of this section. All monies

accruing to the credit of the fund are hereby appropriated and may

be budgeted and expended by the Department of Human Services for the

purpose of providing funding for all regional food banks in this

state. Expenditures from the fund shall be made upon warrants

issued by the State Treasurer against claims filed as prescribed by

law with the Director of the Office of Management and Enterprise

Services for approval and payment.

D. If a taxpayer makes a donation pursuant to subsection A of

this section in error, such taxpayer may file a claim for refund at

any time within three (3) years from the due date of the tax return.

Such claims shall be filed pursuant to the provisions of Section

2373 of this title. Prior to the apportionment set forth in this

section, an amount equal to the total amount of refunds made

pursuant to this subsection during any one (1) year shall be

deducted from the total donations received pursuant to this section

during the following year and such amount deducted shall be paid to

the State Treasurer and placed to the credit of the Income Tax

Withholding Refund Account.

E. Pursuant to Section 2368.18 of this title, the income tax

checkoff contained in this section is hereby reauthorized effective

January 1, 2026.