In the event that the Cooperative should engage in any business other than electric energy, including by a wholly owned subsidiary, all amounts received and receivable therefrom which are in excess of costs and expenses properly chargeable against the furnishing of such business may in the discretion of the board of directors, insofar as permitted by law, be prorated on a patronage basis and returned to those patrons from whom such amounts were obtained or in whose interest the business was conducted at such time and in such order of priority as the Board of Directors shall determine.