Which of the Following Is $\textbf{ not }$

Which of the following is $\textbf{ not }$ a characteristic used to determine if an organization is a government?

A) The majority of governing board members are appointed by government entities.
B) An entity that has the power to enact and enforce a property tax levy.
C) An entity receives over half of its resources from other governmental entities.
D) The potential for unilateral dissolution with the net assets reverting to a government upon dissolution.