A
5 termsAnnual Report
A periodic filing required by most states to keep an entity in good standing. Confirms current officers, registered agent, and principal address. Due dates vary; missed reports trigger penalties and administrative dissolution.
Learn more →Articles of Organization
The formation document filed with the Secretary of State to create an LLC. Includes entity name, registered agent, principal address, and management structure.
Learn more →Articles of Incorporation
The formation document filed with the Secretary of State to create a Corporation. Includes entity name, registered agent, share structure, and incorporator.
Learn more →Apostille
Authentication of a US-issued document for use in a Hague Convention country. Required to register a foreign subsidiary, open a foreign bank account, or use US corporate records abroad.
Learn more →Amendment
Articles of Amendment is a state filing to change name, registered agent, address, members, officers, or other items in the original formation document.
Learn more →B
2 termsBOI Report
Beneficial Ownership Information Report. Filed with FinCEN under the Corporate Transparency Act. Post-2025 IFR, most US-formed entities are exempt; foreign-formed entities and edge cases must still file.
Learn more →Bylaws
Internal governance document for a Corporation. Defines board roles, voting, officer authority, meeting rules. Not filed with the state but expected by banks, lenders, and auditors.
Learn more →C
4 termsCertificate of Good Standing
State-issued certificate confirming an entity is registered, current on filings, and current on franchise tax. Required by banks, lenders, M&A diligence, and foreign qualification.
Learn more →Certified Copy
A state-stamped copy of a formation document (Articles, amendments, conversions). Banks, courts, and foreign agencies often require certified copies rather than printouts.
Learn more →C-Corporation
A corporation taxed under Subchapter C of the IRC. Profits taxed at the entity level, dividends taxed at the shareholder level (double taxation). Required for most VC-backed startups.
Learn more →Compliance Calendar
A consolidated view of every recurring deadline for an entity: annual reports, franchise tax, BOI updates, RA renewal, sales tax.
Learn more →D
3 termsDBA
Doing Business As. A fictitious business name allowing an entity (or sole proprietor) to operate under a name different from its legal name.
Learn more →Dissolution
The formal state filing that closes an entity record. Without dissolution, the entity continues to owe annual reports, franchise tax, and RA fees indefinitely.
Learn more →Delaware
The most common state for incorporation in the United States. Known for the Court of Chancery, established corporate case law, and statutory clarity.
Learn more →E
1 termEIN
Employer Identification Number. The federal tax ID for a business entity, issued by the IRS. Required to open a bank account, hire employees, or file business taxes. Free; SS-4 application.
Learn more →F
3 termsFranchise Tax
A state tax on the privilege of being a registered entity. Some states base it on revenue (CA), some on shares (DE), some on a flat fee. Distinct from income tax.
Learn more →Foreign Qualification
Registration of an entity formed in one state to do business in another state. Triggered by physical presence, employees, or substantial economic activity.
Learn more →FinCEN
Financial Crimes Enforcement Network. The Treasury bureau that receives Beneficial Ownership Information Reports under the Corporate Transparency Act.
Learn more →G
1 termGood Standing
A status assigned by the Secretary of State indicating an entity is current on filings, fees, and franchise tax. Required for many transactions.
Learn more →I
1 termIncorporator
The person who signs Articles of Incorporation at formation. Can be an attorney, formation agent, or founder. Role ends once initial directors are elected.
Learn more →L
1 termLLC
Limited Liability Company. A hybrid entity offering limited liability protection (like a corporation) and pass-through taxation by default (like a partnership). Most popular entity for small US businesses.
Learn more →M
2 termsMember
Owner of an LLC. Equivalent to a shareholder in a corporation. Members hold membership interests, usually expressed as percentages or units.
Learn more →Manager
In a manager-managed LLC, the person(s) elected to manage the entity. Can be a member or a non-member.
Learn more →O
1 termOperating Agreement
Internal governance document for an LLC. Defines ownership, voting, distributions, transfers, and dissolution. Required by 5 states (CA, DE, ME, MO, NY); strongly recommended everywhere.
Learn more →P
1 termPass-through Taxation
Tax treatment where the entity itself is not taxed; profits and losses pass through to owners. Default for LLCs, S-Corps, and partnerships.
Learn more →R
2 termsRegistered Agent
A person or company designated to receive legal documents on behalf of an entity. Must have a physical address in the state of registration.
Learn more →Reinstatement
State filing to restore an administratively dissolved entity to active status. Available in most states within a window (typically 1-5 years) after dissolution.
Learn more →S
4 termsS-Corporation
A federal tax election (Form 2553) allowing a corporation or LLC to be taxed as a pass-through entity while retaining corporate liability protection.
Learn more →Sole Proprietorship
Default business structure for one owner who has not formed an entity. No legal separation from the owner; unlimited personal liability.
Learn more →Service of Process
Legal documents (subpoenas, lawsuits) delivered to a registered agent on behalf of an entity.
Learn more →Series LLC
A specialized LLC structure available in DE, IL, NV, TX, OK, TN, UT, and a few others. Allows multiple series under one master entity.
Learn more →T
1 termTrademark
A federally or state-registered mark protecting a brand, logo, or name. Federal trademark registration is through the USPTO.
Learn more →W
1 termWyoming
A popular state for LLC formation due to no state income tax, low fees, and strong asset-protection statutes.
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