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Section 67
Fund of Co-operative Society
: (1) Fund of Co-operative Society shall have the following amount:-
(a) Proceeds from sale of shares,
(b) Amount received as savings,
(c)  amount received as loan,
(d) Grant amount received from Government of Nepal,
(e) Amount of grant or aid received from foreign government or international organization,
(f)  Amounts earned from professional activities,
(g) Membership Entry Fee.
(2) The approval of the Ministry of Finance must be obtained before receiving the amount as per clause (e) of sub-section (1).