In energy efficiency and conservation: two or more persons who bind themselves to contribute money, property, or industry to a common fund, with the intention of dividing profits among themselves [Section 3.6, DOE Department Circular No. DC2024-06-0021, Guidelines on the Registration Process for Solar Photovoltaics (PV) Installers Under the Government Energy Management Program (GEMP), otherwise known as the Solar PV Installers Registration Process for GEMP]