Which of the following structures includes two or more individuals who share ownership rights?

The correct answer is that a partnership includes two or more individuals who share ownership rights. In a partnership, the owners, known as partners, collaborate in managing the business and share in its profits and losses. This structure allows for multiple individuals to leverage their skills and resources, making it an appealing option for those looking to combine their efforts in a business venture. Each partner typically has equal access to the business's assets and responsibilities, which fosters a collaborative environment.

In contrast, a sole proprietorship is owned and operated by a single individual who retains full ownership rights. A corporation, while it can have multiple owners (shareholders), is a distinct legal entity, meaning that ownership is reflected through shares, and it operates independently from its owners. A not-for-profit corporation does not primarily aim to make a profit and, while it can also have multiple members, ownership rights in this context are not the same as in a partnership since the focus is on serving a mission rather than generating profits for individuals.