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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.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.


n. a general term for any institution, company, corporation, partnership, government agency, university, or any other organization which is distinguished from individuals.

Copyright © 1981-2005 by Gerald N. Hill and Kathleen T. Hill. All Right reserved.
References in periodicals archive ?
As such, the degree of essentialization can be expected to be greater among the naturalizable categories (sex, age and race) than among the entitative categories (economic condition, religion, political beliefs, nationality and social condition).
If accidents possess an entitative status on their own, then it stands to reason that they are distinct or separable from the substances in which they inhere.
Far from its being a "substantial effect" as Ormerod avers, it is an accident and an entitative habit.
So conceived, grace is an "entitative" habit, defined as a habit that modifies the essence of the soul.
Further, I want to propose by way of hypothesis that for Aquinas the term's primacy sense is existential determination, and in particular the determination of an individual being's act of existing, and that by analogy he extends the term to essence and to any potential principle of entitative determination.
(24) Working in the other direction, the beatific vision is understood as the completion of grace: "Hence grace, as the ontological basis of the supernatural life, is also an inner entitative principle ...
The best evidence for the absence of this composure is the splintering of species that occurs when they are subjected to an unbefitting standard of entitative closure.
For Jacobs-Vandegeer, if what Lonergan calls the dynamic state of being in love corresponds to what a medieval theology calls sanctifying grace, then that state has to do with the unity of consciousness as that unity reflects an entitative habit radicated in the essence of the soul, in central form, and manifested in diverse acts of faith, hope, and love, as well as in other operations and states.
The entitative character of representative being as such places it in the Aristotelian category of quality.(41) This real qualitative modification of the intellect combines with the spiritual act of apprehension to produce the psychological state of knowing.(42) Our interest here is not in this production of representative being, but in its character as ground to the exercise of formal signification.
In the metaphysical categories of a theoretical theology, "sanctifying grace" denotes an entitative habit rooted in the essence of the soul.
He admits that this entails a vast expenditure of entitative suppositions, but nevertheless insists that the price is right.