Concrete answers from Microsoft!? you must be joking... lol But, pretty much a small business working from home, or the one person NPO with a home computer - I think that's classified as "commercial" use. Technically, NPOs don't usually engage in "commerce" but when you get down into the nitty gritty, its free for your personal use, on one home computer. If you're home computer is running a business, its no longer personal. If your home computer is helping you run a non profit, it's no longer personal. Are they going to whack you? Probably not, it's a pretty grey area I agree. However, I believe you can buy Microsoft Forefront Security right here on TechSoup, which is what they want you to buy for business. NPO = business in the US. Not sure how it is elsewhere.
Now a home user working from home for a small business... I think if you nail someone down they would tell you that it's probably fine. But it does remain that its only for a single computer, and a home PC. So, I'm going to guess that the grey area we're now talking about doesn't apply to most people here.