'Entity' is the word used formally in the ACNC Act to describe any kind of 'legal person'.
An entity includes an individual, a body corporate or politic, an unincorporated association or other body of people, or a trust.
- a person involved in a charity’s governing body (a ‘responsible entity’ or, more commonly, a 'Responsible Person'),
- a registered charity (a ‘registered entity’), and
- an ACNC officer.
View more information on ACNC legislation and the ACNC Act.