# Okla. Stat. tit. 18, § 18-866: Immunity of directors - Scope and extent

> Oklahoma · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OK_T18_S18-866

## Section

- **Citation:** Okla. Stat. tit. 18, § 18-866
- **Heading:** Immunity of directors - Scope and extent
- **Jurisdiction:** Oklahoma
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** OK Code / Title 18 / Section 18-866

## Text

A. Except as otherwise provided by this section, no member of

the board of directors of a nonprofit corporation that holds a valid

exemption from federal income taxation issued pursuant to Section

501(a) of the Internal Revenue Code (26 U.S.C. Section 501(a)) or

Section 528 of the Internal Revenue Code (26 U.S.C. Section 528) and

is listed as an exempt organization in Section 501(c) of the

Oklahoma Statutes - Title 18. Corporations Page 282

Internal Revenue Code (26 U.S.C. Section 501(c)) or files as such

pursuant to Section 528 of the Internal Revenue Code shall be held

personally liable for damages resulting from:

1. any negligent act or omission of an employee of the

nonprofit corporation; or

2. any negligent act or omission of another director.

B. The immunity provided by subsection A of this section shall

not extend to intentional torts or grossly negligent acts or

omissions personal to any director of the nonprofit corporation.

C. If a nonprofit corporation transfers assets to a member of

the board of directors of such corporation or to another nonprofit

corporation in order to avoid claims against corporate assets

resulting from a judgment rendered as a result of a suit to recover

damages for the negligence of the corporation, a corporate employee

or a director, the director to whom the asset is transferred or any

director of the corporation from which assets are transferred to

avoid such claims may be held personally liable for any such

judgment rendered and the immunity provided by this section shall be

of no force or effect.

D. The provisions of this section shall only apply to suits for

recovery of damages based upon causes of action that accrue on or

after the effective date of this act.

## Nearby sections

- [Okla. Stat. tit. 18, § 18-1.248 Statutes, acts, and parts thereof specifically repealed](https://www.frixlaw.com/law-library/statutes/STATE_OK_T18_S18-1.248.md)
- [Okla. Stat. tit. 18, § 18-381.1 Short title](https://www.frixlaw.com/law-library/statutes/STATE_OK_T18_S18-381.1.md)
- [Okla. Stat. tit. 18, § 18-381.3 Conformity of existing associations](https://www.frixlaw.com/law-library/statutes/STATE_OK_T18_S18-381.3.md)
- [Okla. Stat. tit. 18, § 18-381.6a Records - Confidentiality](https://www.frixlaw.com/law-library/statutes/STATE_OK_T18_S18-381.6a.md)
- [Okla. Stat. tit. 18, § 18-381.7a Examinations – Reports by associations - Penalty](https://www.frixlaw.com/law-library/statutes/STATE_OK_T18_S18-381.7a.md)
- [Okla. Stat. tit. 18, § 18-381.8a Preservation of documents – Electronically stored or](https://www.frixlaw.com/law-library/statutes/STATE_OK_T18_S18-381.8a.md)
- [Okla. Stat. tit. 18, § 18-381.14 Limitation of liability](https://www.frixlaw.com/law-library/statutes/STATE_OK_T18_S18-381.14.md)
- [Okla. Stat. tit. 18, § 18-381.15 Examination and audit reports from Director of the](https://www.frixlaw.com/law-library/statutes/STATE_OK_T18_S18-381.15.md)
- [Okla. Stat. tit. 18, § 18-381.17 Contents of certificate of incorporation](https://www.frixlaw.com/law-library/statutes/STATE_OK_T18_S18-381.17.md)
- [Okla. Stat. tit. 18, § 18-381.19 Order – Certificate of authority](https://www.frixlaw.com/law-library/statutes/STATE_OK_T18_S18-381.19.md)
- [Okla. Stat. tit. 18, § 18-381.20 Payment into escrow account - Required savings capital](https://www.frixlaw.com/law-library/statutes/STATE_OK_T18_S18-381.20.md)
- [Okla. Stat. tit. 18, § 18-381.22 Corporate name](https://www.frixlaw.com/law-library/statutes/STATE_OK_T18_S18-381.22.md)
- [Okla. Stat. tit. 18, § 18-381.23 Exclusiveness of name](https://www.frixlaw.com/law-library/statutes/STATE_OK_T18_S18-381.23.md)
- [Okla. Stat. tit. 18, § 18-381.24 Change of office location - Change of name](https://www.frixlaw.com/law-library/statutes/STATE_OK_T18_S18-381.24.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OK_T18_S18-866. Check the current official text before relying on it. Not legal advice.