Question: What is the United States equivalent of the type of entity Fränkisches Theater Schloss Maßbach is run as?
Context: Fränkisches Theater Schloss Maßbach is a private theatre in Maßbach, Lower Franconia, Germany which is run as GmbH. For United States income tax purposes, a business entity may elect to be treated either as a corporation or as other than a corporation.  This entity classification election is made by filing Internal Revenue Service Form 8832.  Absent filing the form, a default classification applies.  U.S. corporations of the type that can be publicly traded must be treated as corporations.  There is a list of specific foreign entities that must be treated as corporations.  The election is effective for Federal and most state income tax purposes. Spoločnosť s ručením obmedzeným (abbreviation "spol.  s r. o." or "s. r. o."; literal translation: "company with limited liability") is a Slovak law business entity, the legal structure for a private limited liability company.  It is the rough equivalent of United States LLC and United Kingdom (and certain Commonwealth countries) Ltd.  It is regulated under § 105 – 153 of Act.  No 513/1991 Coll.  (Commercial Code as amended). A Gesellschaft mit beschränkter Haftung (] , abbreviated GmbH ] and also GesmbH in Austria) is a type of legal entity very common in Germany, Austria, Switzerland (where it is equivalent to a S.à r.l.) and Liechtenstein.  In the United States, the equivalent type of entity is the limited liability company (LLC).  The name of the GmbH form emphasizes the fact that the owners ("Gesellschafter", also known as members) of the entity are not personally liable for the company's debts.  "GmbH"s are considered legal persons under German and Austrian law.  Other variations include mbH (used when the term "Gesellschaft" is part of the company name itself), and gGmbH ("gemeinnützige" GmbH) for non-profit companies. Bushy Run Battlefield Park is a historical park that is operated by the Pennsylvania Historical and Museum Commission and the Bushy Run Battlefield Heritage Society on 218 acre in Penn Township, Westmoreland County, Pennsylvania in the United States.  It was the site of the Battle of Bushy Run fought on August 5–6, 1763 during the Pontiac's Rebellion.  The battle was a major victory for the British and enabled them to secure their control of the Ohio River Valley and what was to become the Northwest Territory.  Bushy Run Battlefield Park was established as a Pennsylvania State Park in the 1920s and became a National Historic Landmark in 1960.  The Visitor Center is open Wednesday through Saturday from 9:00 am until 5:00 pm, and Sunday from noon to 5:00 pm, during the months of May–October.  The Visitor Center hosts a museum exhibit entitled, "The March to Bushy Run", a theater, a gift shop and battlefield tours.  Bushy Run Battlefield Park is the only historic site or museum that deals exclusively with Pontiac's Rebellion.  Battle reenactments are held annually on the first full weekend of August.  The park is on Pennsylvania Route 993 near Harrison City and Jeannette. The Indian Hills Theater in Omaha, Nebraska, United States, was built in 1962 as a movie theater showcasing films in the Cinerama wide-screen format.  The theater's screen was the largest of its type in the United States.  Despite the protests of local citizens, Hollywood legends, and the National Trust for Historic Preservation, the theater was demolished in 2001 by Nebraska Methodist Health System for a parking lot. The Pantages Theatre is an historic theater in Salt Lake City, Utah in the United States of America.  It opened in 1918 as the Pantages Theater, after the name of its owner, Alexander Pantages.  Babe Ruth performed there in 1927.  Abbott and Costello, Will Rogers, and many other celebrities also performed in the theater during its heyday.  Formerly also known as the RKO Orpheum and later as the Utah Theater, it was built in 1918.  The theater was originally built for vaudeville at the princely sum of over two million dollars, making it among the most expensive and opulent structures in the Pantages theater chain.  The structure, designed by celebrated architect B. Marcus Priteca, was built in the interior of a city block, and reached by long grand gallery extending to Main Street.  The interior lobby was done in an exotic neo-classical style, [the touted Pantages Greek] with ornate plaster work, an inlaid marble floor, and ramps ascending to the mezzanine level.  The interior was accented with Alaskan marble and faux tile.  The auditorium's proscenium was flanked with marble columns and gilded opera boxes.  The hall's ceiling was decorated with a Tiffany skylight.  The main floor of the auditorium seated 1700, and the balcony accommodated an additional 600 patrons.  The theater functioned as a vaudeville venue through the 1920s, before being converted into a movie palace during the 1930s.  Through most of the decade, the theater was owned by Radio-Keith Orpheum and was renamed the RKO Orpheum.  By 1937, however, it had taken the name the Utah Theater, which has endured to the present.  One of the highlights of the Utah as a movie venue was during the mid-1960s, when the Sound of Music had a run in the theater that lasted two years.  In 1968, the theater was split into upper and lower levels, with the balcony being transformed into a second auditorium.  This architectural arrangement, commonly known as "piggybacking," was frequently imposed on older traditional theaters during the 1960s and early 1970s.  With this transformation, an escalator ascended from the Utah's mezzanine to the top rows of the balcony.  During the remodeling the proscenium, box seating and some of the elaborate ornamentation was removed.  In 1988, the structure ceased operation as a movie theater, and was used by local dance company until 1992, when the building was sold.  After passing through the hands of various owners, the vacant building was purchased by the Salt Lake City Redevelopment Agency in 2009.  At this time there are no definitive plans for the future of this theater. Prototypes: The History of the IMSA GTP Series (original working title: "Prototypes: Men and Machines on the Edge") is an award winning non-fiction book, published in 2000 and written by motorsport journalists J.A. Martin and Ken Wells.  The book documents the history of the flagship IMSA GTP category for the United States equivalent of the European Group C sports prototype racing cars. In the law of England and Wales, fitness to plead is the capacity of a defendant in criminal proceedings to comprehend the course of those proceedings.  The concept of fitness to plead also applies in Scots and Irish law.  Its United States equivalent is competence to stand. An Armored group was a command and control headquarters in the United States Army equivalent to the headquarters of an armored division combat command during World War II.  Most armored groups served in the European Theater of Operations (ETO).  Typically an armored group was attached to each American corps in the European Theater of Operations.
Answer: limited liability company