(1) Every organization or association shall have a separate fund and the following funds shall be kept in that fund.

(a) All kinds of income earned by the organization or association including loans,
(b) Subsidy amount received from Government of Nepal,
(c) Funds received from foreign governments and international organizations (d) Amounts received for sale of shares by an organization or association and fees received for membership,
(e) Funds received from other sources.

(2) Funds under sub-rule (1) shall be spent on activities as provided in the regulations. Prior approval of the Government of Nepal should be obtained before receiving loans and grants from the organization.

(4) According to sub-rule (1), all funds received by the organization or association shall be deposited in any bank within Nepal by opening an account in the name of the organization or association. .

(5) The operation of the account of the fund as per sub-rule (1) shall be done by the joint signature of the director and manager appointed by the committee.