For purposes of small entity determination per MPEP 509.02, a person is defined as any inventor or other individual (e.g., an individual to whom an inventor has transferred some rights in the invention), who has not assigned, granted conveyed, or licensed, and is under no obligation under contract or law to assign, grant, convey, or license any rights in the invention.

Source: U.S. Patent and Trademark Office.

Includes corporations, companies, associations, firms, partnerships, societies, joint stock companies, and individuals, as well as a governmental authority and a trustee, receiver, assignee, and other similar representative.

Source: U.S. Code.