Nolo's Plain-English Law Dictionary

Entity

An organization, institution, or being that has its own existence for legal or tax purposes. An entity is often an organization with an existence separate from its individual members--for example, a corporation, partnership, trust, estate, or government agency. The entity is treated like a person; it can function legally, be sued, and make decisions through agents.
NOLO4:DRU1.6.8.11.20160427.37128