{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.16","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.16","heading":"Regional food bank - Donation from tax refund","body":"A. Each state individual income tax return form for tax years\n\nwhich begin after December 31, 2007, and each state corporate tax\n\nreturn form for tax years beginning after December 31, 2007, shall\n\ncontain a provision to allow a donation from a tax refund for the\n\nbenefit of any regional food bank in this state. For purposes of\n\nthis section, “regional food bank” means a nonprofit charitable\n\norganization exempt from taxation pursuant to the provisions of the\n\nInternal Revenue Code of 1986, as amended, 26 U.S.C., Section\n\n501(c)(3), which as a part of a food bank network, maintains a food\n\ndistribution operation providing food to other nonprofit entities\n\nthat offer groceries or meals to people in need of food assistance.\n\nThe provision to allow donation shall read as follows:\n\nSupport of programs for regional food banks in this state.\n\nCheck if you wish to donate from your tax refund: ( ) $2, ( ) $5,\n\nor ( ) $____.\n\nB. Except as otherwise provided for in this section, all monies\n\ngenerated pursuant to subsection A of this section shall be paid to\n\nthe State Treasurer by the Oklahoma Tax Commission and placed to the\n\ncredit of the Income Tax Checkoff Revolving Fund for Oklahoma\n\nRegional Food Banks created in subsection C of this section.\n\nC. There is hereby created in the State Treasury a revolving\n\nfund for the Department of Human Services to be designated the\n\n“Income Tax Checkoff Revolving Fund for Oklahoma Regional Food\n\nBanks”. The fund shall be a continuing fund, not subject to fiscal\n\nyear limitations, and shall consist of all monies apportioned to the\n\nfund pursuant to the provisions of this section. All monies\n\naccruing to the credit of the fund are hereby appropriated and may\n\nbe budgeted and expended by the Department of Human Services for the\n\npurpose of providing funding for all regional food banks in this\n\nstate. Expenditures from the fund shall be made upon warrants\n\nissued by the State Treasurer against claims filed as prescribed by\n\nlaw with the Director of the Office of Management and Enterprise\n\nServices for approval and payment.\n\nD. If a taxpayer makes a donation pursuant to subsection A of\n\nthis section in error, such taxpayer may file a claim for refund at\n\nany time within three (3) years from the due date of the tax return.\n\nSuch claims shall be filed pursuant to the provisions of Section\n\n2373 of this title. Prior to the apportionment set forth in this\n\nsection, an amount equal to the total amount of refunds made\n\npursuant to this subsection during any one (1) year shall be\n\ndeducted from the total donations received pursuant to this section\n\nduring the following year and such amount deducted shall be paid to\n\nthe State Treasurer and placed to the credit of the Income Tax\n\nWithholding Refund Account.\n\nE. Pursuant to Section 2368.18 of this title, the income tax\n\ncheckoff contained in this section is hereby reauthorized effective\n\nJanuary 1, 2026.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"500c26d5bdc9ba473c49de760b168decbae249f90c24e5d102b0e26b65dac8aa","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.15","next":"us-ok/okla.-stat.-tit.-68-68-2368.17"},"notice":"GroundRules: Original legal text. Not legal advice."}