Intangible

In*tan"gi*ble (?), a. [Pref. in- not + tangible: cf. F. intangible.] Not tangible; incapable of being touched; not perceptible to the touch; impalpable; imperceptible. Bp. Wilkins.

A corporation is an artificial, invisible, intangible being.
Marshall.

-- In*tan"gi*ble*ness, n. -- In*tan"gi*bly, adv.