Section 345 Restriction on commercial activities by a registered non-profit organisation
- Part
- 3.––Commercial activities by registered non-profit organisation
A registered non-profit organisation (other than a registered non-profit organisation mentioned in section 346) shall not carry out any commercial activity unless—
(a) such commercial activity is incidental to the attainment of the objectives of the registered non-profit organisation; and
(b) separate books of account are maintained for such activities.