营利法人（For-profit Legal Persons）：以取得利润并分配给股东等出资人为目的成立的法人，为营利法人。营利法人包括有限责任公司、股份有限公司和其他企业法人等。经依法登记成立。

营利法人应当设权力机构（governing body）。

营利法人应当设执行机构（executive body）。

营利法人设监事会或者监事等监督机构的，监督机构依法行使 检查法人财务，监督执行机构成员、高级管理人员执行法人职务的行为，以及法人章程规定的其他职权。

非营利法人（Non-profit Legal Persons）：为公益目的或者其他非营利目的成立，不向出资人、设立人或者会员分配所取得利润的法人，为非营利法人。

非营利法人包括事业单位（public institution）、社会团体（social organization）、基金会（foundation）、社会服务机构（social service agency）等。详细定义见以下民法典规定：

相关双语法规：

《民法典》第八十八条：

具备法人条件，为适应经济社会发展需要，提供公益服务设立的事业单位，经依法登记成立，取得事业单位法人资格；依法不需要办理法人登记的，从成立之日起，具有事业单位法人资格。

A public institution established for the purpose of providing public services to meet the needs for economic and social development attains the status of a public-institution legal person if it satisfies the requirements for being a legal person and is legally registered as such; where the law does not require such a public institution to be registered, it attains the status of a public-institution legal person from the date of its establishment.

《民法典》第九十条：

具备法人条件，基于会员共同意愿，为公益目的或者会员共同利益等非营利目的设立的社会团体，经依法登记成立，取得社会团体法人资格；依法不需要办理法人登记的，从成立之日起，具有社会团体法人资格。

A social organization established upon the common will of its members for anon-profit purpose, such as public welfare or the common interest of all members,attains the status of a social-organization legal person if it satisfies the requirements for being a legal person and is legally registered as such. Where the law does not require such a social organization to be registered, it attains the status of a social-organization legal person from the date of its establishment.

《民法典》第九十二条：

具备法人条件，为公益目的以捐助财产设立的基金会、社会服务机构等，经依法登记成立，取得捐助法人资格。

A foundation or a social service institution established with donated property for the purpose of public welfare attains the status of an endowed legal person if it meets the requirements for being a legal person and is legally registered as such.

参考双语例句：

Only that which is effectively modified or excluded as a result of the reservation remains inapplicable in the treaty relations between the author of the reservation and the author of the simple objection: the application of the Convention as a whole to the extent that such application concerns legal persons.

在保留方 与简单反对方的条约关系中，只有因保留而切实更改或排除的部分才仍然不适用：在这一适用涉及法人的范围内，公约全部适用。

Such organisations are non-profit legal persons of private law with the following purposes: co-operation and intercultural dialogue, as well as direct and effective support to programs and projects in developing countries, namely through

这类组织属于私法项下的非营利法人，具有如下目的：合作与文化间对话， 以及在发展中国家内直接和有效支助方案和项目，即通过以下方式实现