Covered Entity

covered entity (individual, organization, or agency) is a health care provider, health plan, or health care clearinghouse regulated by HIPAA. Covered entities must comply with the HIPAA Privacy Rule to protect the privacy and security of health information.

The University of Michigan is a "hybrid" covered entity because some of its units are regulated by HIPAA. 

A health care provider is a person or organization — such as a doctor dentist, nurse, pharmacy, dialysis center, DME provider, hospital, clinic, nursing home or ambulatory care facility — who provides clinical care, coordination, and treatment to individuals.