I'm not completely sure that I understand the question.
If you're asking "Does an airplane needs a 100 hour if a pilot and his buddies take the airplane to go skiing together and share the expenses?" [something covered by 61.113(c)], no it does not.
But if you're asking "Can I avoid getting a 100 hour inspection if I eat some of the costs of plane rides I sell and charge the customers only 1/2 the cost of the airplane instead of the full amount?" [something that's =not= covered by 61.113(c)], no you can't.