legal entity

(12) Legal entity The term “legal entity” means— (A) an entity described in section 501(c)(3) of title 26 and exempt from tax under section 501(a) of such title; (B) an instrumentality of State or local government; or (C) a consortium of instrumentalities of State or local governments that has constituted itself as an entity.


42 USC § 11360(12)

Scoping language

For purposes of this subchapter
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