Just about any type of incorporated business or organization can be considered a legal entity. This includes companies that operate for profit, non-profit associations and other groups, partnerships, and even trust funds.
Rochester, Minnesota. Rochester is a city in the U.S. State of Minnesota and is the county seat of Olmsted County. Located on the Zumbro River's south fork, the city has a population of 106,769 according to the 2010 United States Census. The U.S. Census Bureau estimated that the 2015 population was 112,225.
Monroe County and the City of Rochester are located on the south shore of Lake Ontario, in the Finger Lakes Region of Upstate New York. The area (663.21 square miles) is accessible through the Greater Rochester International Airport, Amtrak and Conrail, the New York State Thruway, and the New York State Erie Canal.