Which of the following is NOT a criterion for a special-purpose government to qualify as a primary government?

To qualify as a primary government, a special-purpose government needs to meet specific criteria that reflect its autonomy and governance structure. The primary criteria include having an elected governing body, fiscal independence, and a separate legal status.

Having an elected governing body ensures that the governance of the entity is directly accountable to the citizens it serves. This democratic aspect is essential for affirming the legitimacy of the government’s authority and decision-making.

Fiscal independence is crucial because it allows the entity to manage its resources effectively, including its ability to levy taxes, plan budgets, and control its finances without external control or dependency on other governments.

A separate legal status means that the entity has its own legal identity and can enter contracts, sue, and be sued, which further illustrates its level of autonomy and governance.

Tax-exempt status of debt, while important for financial operations of many governmental entities, is not a criterion for defining whether an entity qualifies as a primary government. The focus is more on governance, financial autonomy, and legal standing rather than the tax implications of its debt instruments. Thus, this characteristic does not fit within the primary government qualification framework.