A for-profit audiobook company and a government-recognized non-profit library for the blind both wish…

Article 2(c) defines an authorized entity as one "authorized or recognized by the government to provide education, instructional training, adaptive reading or information access to beneficiary persons on a non-profit basis". It also includes a government institution or non-profit organization that provides the same services as a primary activity. A commercial audiobook business does not meet the non-profit requirement.