The number of distinct partitions of a set \( D \) into non-empty subsets is equal to the number of equivalence relations on \( D \).
For \( D = \{a, b, c\} \), the number of distinct partitions is 3.
This corresponds to the partitions \( \{\{a\}, \{b, c\}\} \), \( \{\{a, b\}, \{c\}\} \), and \( \{\{a, b, c\}\} \).