6 U.S.C. § 301c
Definitions
In this part:
(1) Donor
The term “donor” means any entity that is proposing to make a donation under this chapter.
(2) Entity
The term “entity” means any—
(A)
person;
(B)
partnership, corporation, trust, estate, cooperative, association, or any other organized group of persons;
(C)
Federal, State or local government (including any subdivision, agency or instrumentality thereof); or
(D)
any other private or governmental entity.
( Pub. L. 107–296, title IV, § 484 , as added Pub. L. 114–279, § 2(a) , Dec. 16, 2016 , 130 Stat. 1421 .)