An organizational entity whose specific regulations grant it legal personality.
Typical legal persons are:
- limited companies (joint-stock, limited-liability companies),
- co-operatives, - state owned enterprises,
- Government agencies (state legal persons),
- political parties,
- trade unions,
- organizations of employers,
- registered associations,
- any others.
Special legal persons are: the State Treasury self-government gminas, powiats, voivodships, churches and religious associations.
A legal person is one of the three types of legal entities.