the four not-for-profit models on the face of the bill presented key challenges for many providers to becoming a not-for-profit entity including issues of cost and practicality
roedd y pedwar model nid-er-elw ar wyneb y bil yn cyflwyno heriau allweddol i lawer o ddarparwyr ddod yn endid nid-er-elw gan gynnwys materion cost ac ymarferoldeb