Requirements and Documentation to Qualify
(85) Nonprotorganizationsthatprovidessupporttoveterans,activedutymembersoftheArmedForces,
reservists and members of the National Guard. [1356 (84)] (HB 3649-Effective Effective July 1, 2022)
(a) General Provisions. Sales of tangible personal property or services to an organization that is exempt from
taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3), that provides
support to veterans, active duty members of the Armed Forces, reservists and members of the National Guard to
assist with the transition to civilian life, and that provides documentation to the OTC that over 70% of its revenue
is expended on support for transition to civilian life.
(b) Supporting documentation required. To support the exemption claimed under this Section, the applicant
must submit to the Commission, along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal
income taxation pursuant to 26 U.S.C. Section 501(c)(3);
(2) A written description stating the activities of the organization which shows that the applicant meets the
criteria set out in subsection (a) above as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or,
(D) Notarized letter from the President or Chairman of the organization; and
(3) A copy of an audit, income tax informational return or nancial statement which demonstrates that
for the last scal year end before application that at over 70% of the applying organization’s funds
were expended on the support for veterans, active duty members of the Armed Forces, reservists and
members of the National Guard to assist with the transition to civilian life.
(86) Exemption for Oklahoma Women Veterans Organization and subchapters [1356 (85)] (SB 1496-Effective
Effective November 1, 2022)
(a) General Provisions. Sales of tangible personal property or services to or by a women’s veteran’s
organization, and its subchapters in Oklahoma, that is exempt from taxation pursuant to 26 U.S.C., § 501(c)(19)
and is known as the Oklahoma Women Veterans Organization.
(b) Supporting documentation required. To support the exemption claimed under this Section, the applicant
must submit to the Commission, along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal
income taxation pursuant to 26 U.S.C. Section 501(c)(19); and
(2) Written conrmation that the applicant is currently recognized as the Oklahoma Women Veterans
Organization or a subchapter thereof.
(87) Nonprotorganizationsrestoringsinglefamilyhousingfollowingadisaster-2022[1356(82)](SB
1305-Effective July 1, 2022
(a) General Provisions. Sales of tangible personal property or services to a nonprot entity, organized pursuant
to Oklahoma law before January 1, 2022, exempt from federal income taxation pursuant to Section 501(c) of the
Internal Revenue Code of 1986, as amended, the principal functions of which are to provide assistance to natural
persons following a disaster, with program emphasis on repair or restoration to single-family residential dwellings
or the construction of a replacement single-family residential dwelling. For purposes of this paragraph, an entity
operated exclusively for charitable and educational purposes through the coordination of volunteer for the disaster
recovery of homes (as derived from Part III, Statement of Program Services, of Internal Revenue Service Form
990) and offers its services free of charge to disaster survivors statewide who are low income with no or limited
means of recovery on their own for the restoration to single-family housing following a disaster including related
general and administrative expenses, shall be eligible for the exemption authorized by this paragraph. As used in
this section, “disaster” means damage to property with or without accompanying injury to persons from heavy rain,
high winds, tornadic winds, drought, wildre, snow, ice, geologic disturbances, explosions, chemical accidents or
spills and other events causing damage to property on a large scale.
(b) Supporting documentation required. To support the exemption claimed under this Section, the applicant
must submit to the Commission, along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal
income taxation pursuant to 26 U.S.C. Section 501(c)(3),
(2) A written description stating the activities of the organization which shows that the applicant meets the
criteria set out in subsection (a) above as evidenced by copies off:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or,
(D) Notarized letter from the President or Chairman of the organization.
25