entity

n. being, something that exists; thing; essential nature

This article is about the concept of an entity. For other uses, see Entity (disambiguation).An entity is something that has a distinct, separate existence, though it need not be a material existence. In particular, abstractions and legal fictions are usually regarded as entities. In general, there is also no presumption that an entity is animate. Entities are used in system developments as models that display communications and internal processing of, say, documents compared to order processing.
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(n.)
A real being, whether in thought (as an ideal conception) or in fact; being; essence; existence.
  

An organization or person that possesses a separate existence for tax purposes. An example of an entity would be a corporation, partnership, or trust.

Noun
1. that which is perceived or known or inferred to have its own distinct existence (living or nonliving)
(hyponym) thing