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Mesur y Gymraeg (Cymru) 2011
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5Yn yr Atodlen hon ystyr “corff di-elw” yw person neu gorff arall—
(a)nad yw wedi ei gyfansoddi at ddibenion gwneud elw, neu
(b)y mae'n ofynnol iddo (ar ôl iddo dalu alldaliadau) gymhwyso'r cyfan o'i incwm, ac unrhyw gyfalaf y mae'n ei wario, at ddibenion elusennol neu gyhoeddus.
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