What is the difference between an "entity" and a "person"?

For the BE-13, "entity" is synonymous with “person,” as that term is used in the broad legal sense.

Both terms are defined as: any individual, branch, partnership, associated group, association, estate, trust, corporation, or other organization (whether or not organized under the laws of any State), and any government (including a foreign government, the United States Government, a state or local government, and any agency, corporation, financial institution, or other entity or instrumentality thereof, including a government-sponsored agency).