Una sociedad podrá crear, mantener y administrar instituciones caritativas, benéficas o educativas para beneficio de sus miembros, familiares y dependientes y para beneficio de niños asegurados por ella. Para tal propósito podrá adquirir, poseer, mantener o arrendar y disponer de propiedad personal o inmueble en o fuera de Puerto Rico, con las edificaciones necesarias. Tal propiedad será informada en todos los informes anuales, pero no se considerará activo admitido de dicha sociedad, excepto hasta la cantidad permitida con arreglo a este título.
El mantenimiento y atención adecuada de tal institución podrá proveerse gratuitamente o podrá hacerse un cargo razonable por ello, pero ninguna de estas instituciones podrá administrarse para lucro. La sociedad podrá mantener contabilidad separada de cualesquiera ingresos o desembolsos con arreglo a esta sección e informarlos en su informe anual. Ninguna sociedad poseerá o administrará empresas de pompas fúnebres.
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