corporation - an artificial or legal entity created by or under the authority of the laws of a state. An association of persons created by statute as a legal entity.
... questions governed by the law of companies and other bodies corporate or unincorporate such as the creation, by registration or otherwise, legal capacity, internal organization or winding up of companies and other bodies corporate or unincorporate and the personal liability of officers and members as such for the obligations of the company or body ...