{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.19","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.19","heading":"Folds of Honor Scholarship Program – Donation from tax","body":"refund.\n\nA. Each state individual income tax return form for tax years\n\nwhich begin after December 31, 2009, and each state corporate tax\n\nreturn form for tax years beginning after December 31, 2009, shall\n\ncontain a provision to allow a donation from a tax refund for the\n\npurpose of providing academic and vocational training scholarships\n\nadministered through the Folds of Honor Scholarship Program to\n\ndependents of military servicemen and servicewomen who were either\n\nkilled or wounded in action due to military service in the war in\n\nIraq or Afghanistan where such program is administered through Folds\n\nof Honor Incorporated, a nonprofit charitable organization exempt\n\nfrom taxation pursuant to the provisions of the Internal Revenue\n\nCode, 26 U.S.C., Section 501(c)(3). The provision to allow donation\n\nshall read as follows:\n\nSupport of Folds of Honor Scholarship Program, a nonprofit\n\ncharitable organization providing academic and vocational training\n\nscholarships to dependents of military servicemen and servicewomen\n\nwho were either killed or wounded in action due to military service\n\nin the war in Iraq or Afghanistan. Check if you wish to donate from\n\nyour tax refund: ( ) $2, ( ) $5, or ( ) $____.\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 the Support of\n\nthe Folds of Honor Scholarship Program created in subsection C of\n\nthis section.\n\nC. There is hereby created in the State Treasury a revolving\n\nfund for the Military Department of the State of Oklahoma to be\n\ndesignated the \"Income Tax Checkoff Revolving Fund for the Support\n\nof the Folds of Honor Scholarship Program\". The fund shall be a\n\ncontinuing fund, not subject to fiscal year limitations, and shall\n\nconsist of all monies apportioned to the fund pursuant to the\n\nprovisions of this section. All monies accruing to the credit of\n\nthe fund are hereby appropriated and may be budgeted and expended by\n\nthe Military Department for the purpose of providing grants for\n\nacademic and vocational training scholarships administered through\n\nthe Folds of Honor Scholarship Program. Such monies shall be\n\napportioned as and in a manner specified by the Military Department.\n\nExpenditures from the fund shall be made upon warrants issued by the\n\nState Treasurer against claims filed as prescribed by law with the\n\nDirector of the Office of Management and Enterprise Services for\n\napproval 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, 2017.","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":"d267ed8768793c0318905b17831191ea4ee70abebc13ef45a700e767290cb239","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.18","next":"us-ok/okla.-stat.-tit.-68-68-2368.2"},"notice":"GroundRules: Original legal text. Not legal advice."}