Indiana Code Title 34. Civil Law and Procedure § 34-13-9-7

(1) An individual.

(2) An organization, a religious society, a church, a body of communicants, or a group organized and operated primarily for religious purposes.

(3) A partnership, a limited liability company, a corporation, a company, a firm, a society, a joint-stock company, an unincorporated association, or another entity that:

who have control and substantial ownership of the entity, regardless of whether the entity is organized and operated for profit or nonprofit purposes.