Which of the following organizations would be considered a non-governmental not-for-profit organization?

a. An organization that provides shelter for men who have been victims of domestic violence, and has been designated as a not-for-profit organization by the IRS. The board of trustees is composed of county commissioners, but in the case of the dissolution of the organization, any remaining funds would be donated to the United Way. Funding for the organization comes entirely from contributions.

b. An organization that provides services to persons who wish to learn English as their second language. The organization is incorporated, and is funded by fees charged to the learners. All profits are reinvested in the organization to provide further services. The organization has applied for not-for-profit status with the IRS.

c. An organization classified by the IRS as a not-for-profit organization which employs individuals with disabilities in a workshop where the workers make custom stationery out of recycled goods. The organization receives cash and in-kind contributions as well as the proceeds from the sale of the stationery. The organization's board is composed of local business men and women.

d. An organization which provides fund-raising services for other not-for-profit organizations. The organization is funded by fees for its services, and was incorporated by the former chairperson of the local United Way organization. The organization distributes 40% of its profits to local charities.