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.
The unitary authority was formed in 1998 when the City of Rochester-upon-Medway amalgamated with Gillingham Borough Council and part of Kent County Council to form Medway Council, a unitary authority independent of Kent County Council. Over half of the unitary authority area is rural in nature.