it is designed so as to not “discriminate by way of race, religion or sex in employment, marketing, or advertising practices” – Charter element (x) the incentive structure meets the requirements of Rule provides that prior to recommending or declaring any dividend to be paid out of the profits of any one year, provision must be made for a bonus or incentive for employees to be paid of up to 30 percent (30%) of what the profit for that year would have been had not the bonus or incentive payment been deducted.