NRS 77.060: “Entity” defined.

“Entity” means a person that has a separate legal existence or has the power to acquire an interest in real property in its own name. The term does not include:

1. Any individual other than a nonresident guardian;

2. A testamentary, inter vivos or charitable trust, with the exception of a business trust, statutory trust or similar trust;

3. An association or relationship that is not a partnership by reason of NRS 87.070, subsection 3 of NRS 87.4322 or similar provisions of the law of any other jurisdiction;

4. A decedent’s estate; or

5. A public corporation, government or governmental subdivision, agency or instrumentality or a quasi-governmental instrumentality.