31. Regarding the applications from non - profit - making kindergartens for reimbursement of rates and rent , will the government inform this council 32. Not all " voluntary " or so - called " non - profit - making " organisations are charities , however worthy their causes may be 33. In fact , there is no provision in the inland revenue ordinance which exempts a " voluntary " or " non - profit - making " organisation from tax 34. Not all " voluntary " or so - called " non - profit - making " organisations are charities , however worthy their causes may be 35. In fact , there is no provision in the inland revenue ordinance which exempts a " voluntary " or " non - profit - making " organisation from tax 36. The hkyha is a non - profit - making , non - political and non - religious organisation affiliated to the international youth hostel federation 37. Are provided for schools and non - profit - making organizations upon requests . if you are interested in joining the tours , please complete the 38. The hkyha is a non - profit - making , non - political and non - religious organisation affiliated to the international youth hostel federation 39. Means an undertaking carrying on business in hong kong , including non - profit - making bodies and statutory bodies ; ( l . n . 115 of 1994 ) 40. Schools , charitable or non - profit - making organizations registered in hong kong with a visiting group of 20 or more can apply for free admission