Mae hyn yn rhannol oherwydd yr hyblygrwydd sydd gan sefydliadau preifat i benderfynu ar eu strwythur, sydd wedyn yn golygu eu bod yn gallu bodloni’r amodau gofynnol ar gyfer cael eu trin fel elusen.
This is partly as a result of the flexibility private institutions have to determine how they are structured and, in turn, their ability to meet the conditions required to be classified as a charity.