Commercial activities by registered non-profit organisations require objective linkage, receipt limits for public utility, and separate accounting.

Commercial activity by a registered non-profit organisation outside the general public utility category is permitted only where it is incidental to its objectives and separately accounted for. For organisations advancing general public utility, commercial activity must occur in actual pursuit of that object, aggregate commercial receipts must not exceed 20% of total receipts for the relevant tax year, and separate books of account must be maintained. The commercial-activity restriction is addressed outside the definition of charitable purpose.

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