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