The debate over non-profit organisations and their proper role in the liberalisation era continues, periodically grabbing public attention for sustainability, tax exemption etc. However, as the non-profit sector grows in size and in commercial activities, it is becoming indistinguishable from the private sector. The competition between the non-profit sector and the private sector is made even more complex by the fact that the non-profit sector is undertaking activities that have previously been the domain of profit firms and that private firms are expanding into traditionally non-profit arena. To what extent this occurs is important for public policy, since the justification for subsidies, donations and tax exemptions to non-profit organisations hinges on their being different from private firms. On the other hand, the increase in commercial activities in the non-profit sector raises the question of whether non-profit organisations are merely ‘for profit' in disguise. Attention to non-profit organisations' growing commercial activities is necessary because it highlights both the difference between what society expects from non-profit organisations and private firms, and the similarity in the financial constraints that they face. Looking at all these issues, there is a need to demonstrate the enormous complexity of attempts to answer the question, and the equally great importance of doing so looking at sustainability measures. The study uses the normative approach with qualitative techniques.