28. Ancillary activities: Without restricting the generality of sections 26 and 27, the following activities must, in all cases, be considered ancillary activities:(1) the operation of any activity of a commercial nature, with the exception of those described in paragraph 2 of section 30; and
(2) the accommodation of persons who do not belong to the classes of beneficiaries who, because of their physical, mental or social condition, are entitled to the accommodation services that an institution is called upon to provide.