Okla. Stat. tit. 11 § 33-109
Any governmental unit which may provide for or establish any recreation center or facilities as provided herein may accept any grant or devise of real estate, or any gift or bequest of money or other personal property or any donation to be applied (either principal or income) for either temporary or permanent use for playground or recreational centers or recreational purposes; but if the acceptance thereof for such purpose will subject such governmental unit to additional expense for improvement, maintenance or otherwise, the acceptance of any grant, devise or gift shall be subject to the approval of the governing body of such governmental unit. Money received for such purpose, unless otherwise provided by the terms of the gift or bequest, shall be deposited with the treasurer of the governmental unit to be a special account of the recreation center or activity and shall be considered as a continuing fund to be used for such purpose and shall not be considered as a part of the cash surplus on hand of the governmental unit for the purpose of making appropriations and levying taxes for the governmental unit.
Okla. Stat. tit. 11, § 33-109