All of the Following Characteristics May Indicate That an Organization

All of the following characteristics may indicate that an organization is governmental in nature except:

A) The organization is a public corporation or body corporate and politic.
B) Popular election of officers or appointment of a controlling majority of the organization's governing board by officials of a state or local government.
C) The organization is legally separate and its governing body has discretion to manage the organization's affairs without approval by a government.
D) The power to enact and enforce a tax levy.