US Code
Part G— U.S. Customs and Border Protection Public Private Partnerships
§ 301c. Definitions

(1) DonorThe term “donor” means any entity that is proposing to make a donation under this chapter.
(2) EntityThe 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.