260:30-3-7.1 - Contributions to employee association foundations

260:30-3-7.1. Contributions to employee association foundations

(a) Any statewide employee association limited to state employee membership with a minimum membership of two-thousand (2,000) dues-paying members may request payroll deduction for contributions to its foundation organized under 26 U.S.C., Section 501(c)(3). The request must be made by filing a completed form VPD-1 with the Administrator. The form shall be accompanied by:

(1) a copy of the determination by the Internal Revenue Service that the foundation is exempt from federal income tax as an organization described in section 501(c)(3) of the Internal Revenue Code; and

(2) a statement on the foundation's letterhead signed by an officer of the foundation indicating the foundation is affiliated with the employee association submitting the request.

(b) The Administrator may verify that an association has previously been granted payroll deduction status for membership dues and continues to be eligible by statute or under 260:30-3-7.

(c) After a foundation has been authorized payroll deduction status, the employee association shall be responsible for immediately notifying the Administrator in writing of any changes in the foundation's eligibility for payroll deduction status. This shall include but not be limited to copies of any communications from the Internal Revenue Service concerning the foundation's exemption from federal income tax as an organization described in section 501(3)(c) of the Internal Revenue Code. The Administrator may require an association that has previously been granted payroll deduction for its association to file a completed VPD-1 and to submit evidence that it continues to possess a 501(c)(3) exemption from the Internal Revenue Service.

(Adopted by Oklahoma Register, Volume 31, Issue 24, September 2, 2014, eff. 9/12/2014)

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