what is a governmental entity
A government entity that is designated to file for another governmental unit is referred to as a Designated Government Entity (DGE). If a DGE is designated to file returns on behalf of more than one ALE member, the DGE must file a separate Form 1094-C for each ALE member for which the DGE is reporting. government entity that is designated to file for another governmental unit is referred to as a Designated Government Entity (DGE). If a DGE is designated to file returns on behalf of more than one ALE member, the DGE must file a separate Form 1094-C for each ALE member for which the DGE is reporting.