{"data":{"id":"us-ok/okla.-stat.-tit.-36-36-4074","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 36, § 36-4074","heading":"Notification to Insurance Commissioner","body":"On or before ninety (90) days after the later of the effective\n\ndate of this act or the date on which it issues its first charitable\n\ngift annuity contract, the charitable organization shall notify the\n\nInsurance Commissioner in writing that it has issued one or more\n\ncharitable gift annuities. This notice shall be signed by an\n\nofficer or director of the charitable organization and shall:\n\na. show the name and principal address of the charitable\n\norganization,\n\nb. certify that the organization is an organization\n\ndescribed by Section 501(c)(3) of the Internal Revenue\n\nCode and Section 170(c) of the Internal Revenue Code,\n\nc. have attached a copy of the organization's letter from\n\nthe Internal Revenue Service declaring its exempt\n\nstatus,\n\nd. certify that the charitable organization has issued\n\none or more charitable gift annuity contracts and that\n\nthese charitable gift annuity contracts are qualified\n\ncharitable gift annuity contracts as defined in this\n\nact,\n\ne. certify that the charitable organization has a minimum\n\nof One Hundred Thousand Dollars ($100,000.00) in\n\nunrestricted assets exclusive of the assets comprising\n\nthe qualified charitable gift annuities issued by the\n\ncharitable organization,\n\nf. certify that the charitable organization has been in\n\ncontinuous operation for at least three (3) years or\n\nis a successor or an affiliate of a charitable\n\norganization that has been in continuous operation for\n\nat least three (3) years, and\n\ng. have attached the most recent annual audit of the\n\ncharitable organization prepared by an independent\n\ncertified public accountant or accounting firm or\n\nindividual holding a permit to practice public\n\naccounting in accordance with generally accepted\n\naccounting principles.","path":["OK Code","Title 36"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os36.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"53434b4c7a8ea4439a29f7ebcac3a96b39195f19297b425afb995ac6225347e4","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-36-36-4073","next":"us-ok/okla.-stat.-tit.-36-36-4075"},"notice":"GroundRules: Original legal text. Not legal advice."}