6 U.S.C. § 301c
In this part:
- (1)The term “donor” means any entity that is proposing to make a donation under this chapter.
- (2)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.