Rule 1270 As used in this article, “a business” includes every kind of business, governmental activity, profession, occupation, calling, or operation of institu…

The word "business" in these record-keeping rules covers almost any organized activity you can think of. This includes companies, government offices, doctors, lawyers, nonprofits, schools, and many other types of operations.

It does not matter whether the organization makes money or not. A charity or public agency counts just as much as a for-profit company when these rules apply.