Section 2(4) is not exhaustive and so in the context of housing providers, it may be relevant to consider other factors, such as the purpose of the entity.
Nid yw adran 2(4) yn gynhwysfawr ac felly, yng nghyd-destun darparwyr tai, gall fod yn berthnasol ystyried ffactorau eraill, fel pwrpas gwreiddiol yr endid.