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.
Rochester is a city in Monroe County, New York, south of Lake Ontario in the United States. The Rochester metropolitan area is the second largest regional economy in New York State according to the U.S. Internal Revenue Service, after the New York City metropolitan area.