Okla. Stat. tit. 36, § 4079
A qualified charitable organization may use a portion of the money or property received in exchange for a qualified charitable gift annuity to purchase an annuity upon the life of the annuitant of the qualified charitable gift annuity from an insurance company qualified to transact a business of insurance in this state.
Laws 1998, HB 3232, c. 141, § 9, emerg. eff. April 21, 1998.