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42 U.S.C. § 12111(2); 29 C.F.R. 1630.2(b) - Definitions - Covered Entities
The term covered entity means an employer, employment agency, labor organization, or joint labor-management committee.
42 U.S.C. § 12111(5); See also 29 C.F.R. § 1630.2(e) - Definitions - Employer
(A) In general - The term ''employer'' means a person engaged in an industry affecting commerce who has 15 or more employees for each working day in each of 20 or more calendar weeks in the current or preceding calendar year, and any agent of such person, except that, for two years following the effective date of this subchapter (from July 26, 1992 through July 25, 1994), an employer means a person engaged in an industry affecting commerce who has 25 or more employees for each working day in each of 20 or more calendar weeks in the current or preceding year, and any agent of such person.
(B) Exceptions - The term ''employer'' does not include -
(i) the United States, a corporation wholly owned by the government of the United States, or an Indian tribe;
(ii) a bona fide private membership club (other than a labor organization) that is exempt from taxation under section 501(c) of title 26.
29 C.F.R. § 1601.2 - Terms defined in title VII of the Civil Rights Act and the Americans with Disabilities Act.
The terms person, employer, employment agency, labor organization, employee, commerce, industry affecting commerce, State and religion as used in this part shall have the meanings set forth in section 701 of title VII of the Civil Rights Act of 1964. The term disability shall have the meaning set forth in section 3 of the Americans with Disabilities Act of 1990.
Clackamas Gastroenterology Associates, P.C. v. Wells, 538 U.S. 440 (2003).
Satterfield v. Tennessee, 295 F.3d 611 (6th Cir. 2002).