The Charity Enforcement Unit (CEU) aims to assure a strong charitable sector in Oklahoma by carrying out the duty and exercising the authority of the Office of the Attorney General (OAG) to protect the public's interest in charitable assets.
CEU reviews complaints and conducts investigations into potential wrongdoing by charities, charitable solicitors, or persons responsible for charitable funds, including officers or directors of a charity. If CEU determines that a charity or charitable assets are at risk or have been misused in violation of Oklahoma law, the unit can pursue legal action.
CEU also reviews all statutorily-required notices of certain litigation and other actions affecting charities and charitable assets.
In addition, CEU serves as a resource for charity officers and directors as well as for donors regarding best practices for leading and supporting charities.
For questions about charity enforcement or the Charity Enforcement Unit, please email charity.enforcement@oag.ok.gov.
Because of the OAG's authority and responsibility to honor the intent of donors and protect the public's interest in charitable assets, the Oklahoma Legislature has mandated that the OAG receive notice of certain actions affecting charitable organizations, trusts, and interests. These notice requirements are summarized as follows:
| Statutory Reference | Summary of Notice Requirement | Timing and Method of Notice |
|---|---|---|
Oklahoma Solicitation of Charitable Contributions Act |
A charitable organization must provide notice of certain organizational events including but not limited to dissolution, merger, disposition of substantially all charitable assets, and revocation of federal tax-exempt status. |
Notice must be provided no later than 45 days before most events; no later than 20 days after a change in tax-exempt status. |
Uniform Prudent Management of Institutional Funds Act (UPMIFA) |
An institution seeking a Judicial release or modification of restriction on management, investment, or purpose of an institutional fund must provide notice. Notice must also be provided of a non-judicial release of restriction on older, smaller funds. |
For non-judicial changes, notice must be 60 days in advance of release or modification. For judicial modifications, the Attorney General must be given an opportunity to be heard. |
Oklahoma Decanting Act |
A trustee seeking to distribute assets of one trust into another must provide notice if a charity is entitled to notice; a charity entitled to notice is no longer in existence; the trustee has the authority to distribute trust assets to one or more charities that are not named in the trust instrument; or the trustee has the authority to make distributions for a charitable purpose described in the trust instrument, but no charity is named as a beneficiary for that purpose. |
Notice must be provided no later than 90 days before the proposed distribution and must be sent by registered or certified mail, return receipt requested, or delivered in person, unless notice is waived in writing. |
Oklahoma Trust Act |
A plaintiff in an action on a contract entered into by a trustee of a charitable trust must give the Attorney General notice of the existence and nature of the action. |
Notice must be provided no later than 30 days after the beginning of the action or within such other time as the court may determine, and more than 30 days prior to a judgment being entered. Notice shall be given by mailing a copy of the action to the Office of the Attorney General. |
Note: This information is a general, non-comprehensive summary of statutory notice provisions. It should not be taken as legal advice. Please consult the relevant statute and seek legal counsel as appropriate.
Unless otherwise directed, notice to the OAG may be sent via U.S. mail, commercial carrier, or email to:
Office of the Oklahoma Attorney General
Charity Enforcement Unit
313 N.E. 21st Street
Oklahoma City, Oklahoma 73105
charity.enforcement@oag.ok.gov
For instructions on submitting notice of the dissolution or termination of a charitable organization, see Special Instructions for Submitting Notice of a Dissolution or Termination of a Charitable Organization.
Review by the Attorney General will likely be expedited if any notice is accompanied by a letter or memo explaining the matter as well as any related supporting documentation.
For notices of actions filed in court, including under UPMIFA and the Oklahoma Trust Act, please provide a file-stamped copy of the petition, any other relevant, live pleadings and copies of any trust or gift documents.
For nonjudicial changes under UPMIFA please provide documentation sufficient to show that the fund has a total value of less than $25,000, more than 20 years have elapsed since the fund was established, and the institution will use the property in a manner consistent with the charitable purposes in the gift instrument.
Persons providing notice can expect to receive an acknowledgement of receipt of the notice from the OAG and a phone call or email to discuss the matter or to request additional information.
The Charity Enforcement Unit’s goal of helping ensure a strong charitable sector in Oklahoma depends, in part, on learning from others about potential wrongdoing that can harm the sector. CEU receives many inquiries and complaints from the public, news reporters, and other interested parties regarding possible mismanagement or diversion of charitable assets. These complaints can be about a charity, charity leader, or other charitable fiduciary, or about a professional fundraiser soliciting for charity. All complaints are reviewed.
Incidents involving a misrepresentation or falsehood associated with a charitable solicitation, diversion of charitable assets, or gross mismanagement resulting in a significant financial loss or other substantial harm to the charitable interest.
Communications: The OAG does not share information on the status of its investigations, even with the complainant. Once you have filed a complaint, you may or may not receive further communication from the CEU. This does not necessarily mean that no action has been taken.
Referral: Sometimes, another local, state, or federal agency may have more expertise than the OAG to address a particular issue. We may refer you to the agency we think can best assist you.
Legal advice: The OAG cannot provide individuals with legal advice or opinions or act as their private attorney. Similarly, the OAG cannot sue to recover money or property for an individual. If your concern requires legal advice or is about redress for harm to you personally, you will need to seek out a private attorney or legal aid agency or similar organization.
Unless an exception applies, the Oklahoma Solicitation of Charitable Contributions Act (Solicitations Act) requires all charitable organizations, professional fundraisers, and professional solicitors soliciting donations in Oklahoma to register with the Office of the Secretary of State (SOS). Many charitable organizations may have registered with the SOS as a nonprofit corporation; the requirement to register under the Solicitations Ac is a separate, additional filing for charities that are soliciting in Oklahoma.
Charitable solicitation instructions for charities, professional fundraisers, and professional solicitors can be found on the SOS website.
Registration applications may be submitted to the SOS through the SOS’s online portal or sent by U.S. mail to 421 N.W. 13th St., Ste. 210, Oklahoma City, OK 73103.
The information on this page summarizes key information about the Solicitation Act. It is not a substitute for legal advice or for reading the full statute, 18 O.S. Secs. 552.1-552.24. If you have questions about whether you are required to register and how to comply with the Solicitations Act, you may want to consult an attorney.
Under the statute, a solicitation “means the request or appeal for any contribution on the plea or representation that such contribution will be used by or on behalf of a charitable organization.” 18 O.S. Sec. 552.2
The law states that a Charitable Organization “means any person soliciting contributions in this state, other than a natural person, that is described in Section 501(c) of Title 26 of the United States Code, that solicits contributions as described in this act and that is organized and operated primarily for religious, charitable, scientific, literary, educational, artistic, cultural, economic development, civic improvement, testing for public safety, research, humanitarian, animal welfare, recreational, or environmental protection purposes; to foster national or international amateur sports competition, but only if no part of its activities involves the provision of athletic facilities or equipment; to prevent cruelty to children, the elderly, identified populations, or animals; to relieve poverty, hunger, or homelessness; to support law enforcement or citizen protection organizations or agencies; or to provide emergency relief. “Charitable organization” shall also include a natural person representing himself or herself as a charitable organization or purporting to act on behalf of a charitable organization.” 18 O.S. Sec. 552.2
The statute exempts the following charitable organizations from the registration requirement:
Some charitable organizations must register twice with the Secretary of State because the SOS maintains both corporate/business filings as well as charitable solicitation filings. If your charitable organization is a corporation or other legal entity, it will file as required to operate in Oklahoma. If it solicits and does not meet one of the exemptions, it will ALSO register as a charitable organization under the Solicitations Act so it can also solicit in Oklahoma.
18 O.S. Sec. 552.3
If you meet the criteria under the Solicitations Act, you must register to solicit in Oklahoma. An organization recognized as exempt under 26 U.S.C. 501(c)(3) has been granted tax exempt status by the federal government for federal tax purposes. A 501(c)(3) organization operating or fundraising in Oklahoma must also meet state requirements.
A professional fundraiser, under the law, “means any person who for compensation or other consideration plans, conducts or manages in this state the solicitation of contributions for or on behalf of any charitable organization, or who engages in the business of or holds himself or herself out to persons in this state as independently engaged in the business of soliciting contributions for such purpose.”
Professional Fundraiser does not include “. . .an employee of a charitable organization who engages in such activities for the charitable organization for which he or she is employed. . .“
It also does not include “. . .any volunteer who receives no payment, compensation, or remuneration of any kind for soliciting any contributions; provided, a volunteer may receive credit for fulfilling any community service requirement of an educational institution or government agency…” A volunteer may, however, receive an incidental benefit such as meals, supplies or reimbursement for expenses, without being considered a Professional Fundraiser. 18 O.S. Sec. 552.2
The law defines a professional solicitor as “any person that is either located within this state or that is soliciting contributions from any person in this state and who is employed or retained for compensation or other consideration by a professional fundraiser to solicit contributions for or on behalf of any charitable organization. Professional solicitor does not include an employee of a charitable organization who is engaged in such activities for the charitable organization for which he or she is employed; nor does it include a volunteer who engages in such activities for the charitable organization for which he or she volunteers if the volunteer receives no payment, compensation or remuneration of any kind for soliciting any contributions; provided, a volunteer may receive credit for fulfilling any community service requirement of an educational institution or government agency. In addition, for this purpose consideration does not include incidental benefits that might be received by a noncompensated person, such as meals, supplies, or similar support, and does not include reimbursement for expenses incurred by any noncompensated person in his or her solicitation activities[.]” 18 O.S. Sec. 552.2
Each charitable organization that is required to register must register annually by the date that the charitable organization files its Form 990 or by the date, plus extensions, that it is required to file its Form 990, whichever occurs first. 18 O.S. Sec. 552.3
Each professional fundraiser or professional solicitor that is required to register must register annually. Registrations are valid for one year from the date of filing. 18 O.S. 552.7 and 18 O.S. Sec. 552.9
