For the purposes of this Act a society is non-commercial if it is established and conducted—
for charitable purposes,
for the purpose of enabling participation in, or of supporting, sport, athletics or a cultural activity, or
for any other non-commercial purpose other than that of private gain.
In subsection (1) "charitable purposes" means—
in relation to England and Wales, purposes which are exclusively charitable purposes (as defined by section 2 of the Charities Act 2011) , and
in relation to Scotland, purposes which are charitable purposes only (that expression having the same meaning as in the Income Tax Acts).
The provision of a benefit to one or more individuals is not a provision for the purpose of private gain for the purposes of this Act if made in the course of the activities of a society that is a non-commercial society by virtue of subsection (1)(a) or (b).