In the current political and economic environment, funding for voluntary organisations has not usually kept pace with the increase in demands on their services. It has become increasingly common for not-for-profit organisations to have commercially oriented functions, whether in separate business units or in wholly-owned subsidiary companies. However, this process is not necessarily straightforward. This article discusses the experience of one organisation, highlighting some of the sorts of structural and planning issues that arise in relation to this issue. It will also examine some of the tensions that have become obvious as a community-based government-funded 'voluntary' agency struggles to accommodate the development of an entrepreneurial, commercially-focused service.