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.
St. Louis County, Minnesota. Saint Louis County (abbreviated St. Louis County) is a county located in the northeastern part of the U.S. state of Minnesota. As of the 2010 census, the population was 200,226. Its county seat is Duluth.