From my limited understanding of law (based on what I found when I was looking to incorporate): There is a 'natural person' and 'legal person'. A natural person is also a legal person, but a legal person doesn't have to be a natural person. http://en.wikipedia.org/wiki/Natural_person

Legal person doesn't have all the same rights, for example I don't think corporation can marry, and thus have a right to not testify against it's partner. (I believe married people can plead 5'th in order to not testify against their spouse.)

Please don't take legal advice from this post, it could be utterly wrong.