Okla. Stat. tit. 8, § 8-9: Retention of portion of proceeds by benevolent, religious and

charitable institutions.

Benevolent, religious and charitable institutions which own,

maintain and operate cemeteries under the laws of this state shall

be permitted to retain ten percent (10%) of the gross proceeds of

all lots sold by such an institution for the purpose of interment;

and any sum so retained may be used by it in any manner which may

further its legitimate objects.