Okla. Stat. tit. 8, § 3

Real estate-Limitation on amount-Sale of lots-Other property- Application of income. May hold real estate. Every cemetery corporation has power to purchase or take by gift, grant or devise and to hold real property not exceeding eighty (80) acres for the sole use and purpose of a burial ground and to lay out the same into blocks and lots with convenient avenues and walks and to sell the lots for the sole use and purpose of burying the dead; and it may own and hold such other real and personal property as the legitimate, necessary or proper purposes of the corporation may require and all income therefrom shall be applied as hereinafter provided for the payment of the debts of the corporation and the improvement and ornamentation of its burial ground and for investment.