All the options you provided—A. Ministry of Health, B. Public Services Commission, C. Department of Justice, and D. Internal Revenue Commission—are typically considered state institutions in many countries because they are government entities responsible for specific functions. However, if you are looking for a distinction based on a specific context or country where one of these might not be categorized as a state institution, please provide that context for a more accurate answer.
In a general context, all of the mentioned options are usually state institutions, so none of them stand out as not being a state institution without additional specific context.