A person, for legal purposes, is generally more broadly defined to refer other than just a natural person. A person may also include a corporation, company, partnership, firm, association or society. For example, when a company incorporates, it has standing as a legal person to sue and be sued in courts of law. The precise definition of a person may vary by state and applicable laws.
The following is an example of one state's statute governing the definition of a person:
"When the word "person" is used to designate the party whose property may be the subject of a criminal or public offense, the term includes the United States, this state, or any territory, state or country, or any political subdivision of this state that may lawfully own any property, or a public or private corporation, or partnership or association. When the word "person" is used to designate the violator or offender of any law, it includes corporation, partnership or any association of persons."