Danish NGO Status Change Guidance

I need a concise, authoritative overview of when a Danish voluntary association (frivillig forening) is legally required to convert to an ordinary/registered association because of expanded revenue-generating activities.

Our current setup:
• no employees, but we do pay freelancers on contract—some of whom are also members
• steady EU-funded project grants
• planned launch of a small merchandise line (T-shirts, tote bags and similar)

The brief must focus strictly on legal requirements, in particular:
• what specific thresholds or activities—paying non-member freelancers, receiving EU funds, or regular merchandise sales—trigger the need to change status
• resulting tax obligations (VAT registration, corporation tax exposure, payroll liabilities, etc.)
• compliance steps under Danish association and tax law, including any mandatory registrations, reporting, or governance adjustments once the switch is made

Deliverables
– A written memo (max 5 pages) citing relevant Danish statutes, official guidelines, and case law where available
– A simple decision flowchart that lets our board check whether a planned activity crosses the line

Clarity and precision matter more than length; please reference legislation in Danish and provide English explanations so the whole board can follow.