1. An entity such as a business, municipality, or organization, that involves more than one person but that has met the legal requirements to operate as a single person, so that it may enter into contracts and engage in transactions under its own identity.

2. Such a body created for purposes of government. Also called body corporate.

3. A group of people combined into or acting as one body.

4. Informal A protruding abdominal region; a potbelly.