3 KudoZ points awarded for this answer. Comment: "IN fact, all the answers were right but as the term was included in a list of bodies/organisations which a company director had power to deal with and that list had already mentioned corporate bodies, natural persons etc, in my particular context charitable / non-profit body was what was actually meant in the end. "Moral entity" was OK too but not a the common "English" way of describing such types of bodies. "