U.S. person means a person (as defined in 22 CFR 120.14) who is a lawful permanent resident as defined by 8 U.S.C. 1101(a) (20) or who is a protected individual as defined by 8 U.S.C. 1324b(a) (3). It also means any corporation, business association, partnership, society, trust, or any other entity, organization or group that is incorporated to do business in the United States. It also includes any governmental (federal, state or local) entity. It does not include any foreign person as defined in 22 CFR 120.16.
(22 C.F.R., 120.15)