Comment by wongarsu

Codeberg is a German nonprofit. To keep their tax-advantaged status, anything they do has to follow the purpose established in their bylaws. That purpose is "to promote the creation, collection, distribution and preservation of Free Content (Open Content, Free Cultural Works) and Free and Open Source Software (FOSS) and their documentation in selfless work to enable equal opportunities regarding the access to knowledge and education. Furthermore, this also intends to raise awareness for the social and philosophical questions interconnected with this."

I imagine they would argue that private repositories do not follow this purpose, as they are neither free content nor FOSS. I believe you could argue that charging a modest fee for private repositories to finance the hosting of FOSS repositories is in line with the purpose, but you get on thinner ice with that. It could quickly make them appear more like a company than like a nonprofit