Okla. Stat. tit. 74 § 9.34
The Office of Disability Concerns shall accept, hold in trust, and authorize the use of any grant or devise of land, or any donations or bequests of money or other personal property made to the Office so long as the terms of the grant, donation, bequest or will are carried out. The Office may invest and reinvest any funds and money, lease, or sell any real or personal property, and invest the proceeds for the purpose of promoting the well-being of people with disabilities unless prohibited by the terms of the grant, donation, bequest, gift, or will. If, due to circumstances, the requests of the person or persons making the grant, donation, bequest, gift, or will cannot be carried out, the Office shall have the authority to use the remainder thereof for the purposes of this act. Said funds shall be deposited to the revolving fund to carry out the provisions of this act. Such gifts, donations, bequests, or grants shall be exempt for tax purposes. The Office shall report annually to the Governor all monies and properties received and expended by virtue of this section.
Okla. Stat. tit. 74, § 9.34