en·ti·ty / ˈentitē/ • n. (pl. -ties) a thing with distinct and independent existence: church and empire were fused in a single entity. ∎  existence; being: entity and nonentity.DERIVATIVES: en·ti·ta·tive / -ˌtātiv/ adj. ( chiefly Philos. )

ENTITY

A real being; existence. An organization or being that possesses separate existence for tax purposes. Examples would be corporations, partnerships, estates, and trusts. The accounting entity for which accounting statements are prepared may not be the same as the entity defined by law.

Entity includes corporation and foreign corporation; not-for-profit corporation; profit and not for-profit unincorporated association;business trust, estate, partnership, trust, and two or more persons having a joint or common economic interest; and state, U.S., and foreign governments.

An existence apart, such as a corporation in relation to its stockholders.

Entity includes person, estate, trust, governmental unit.

entity XVI. — F. entité or medL. entitās, f. L. ENS, ent-; see -ITY.

entity In programming, any item, such as a data item or statement, that can be named or denoted in a program.