North Carolina C Corporation Formation
Forming a North Carolina C Corporation is as simple as filing Articles of Incorporation
with the Secretary of State. There are no special filing requirements in order to
obtain the “C” status with the IRS; the “C” corporation tax classification is the
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Steps to Forming a North Carolina C Corporation
The information required to be provided in the
North Carolina Articles of Incorporation is:
- Your Corporate Name: This name must be available for use; Click and Inc can do a
preliminary business name search
- Registered Agent: This person must provide a street address where they can accept
service of process for the corporation.
- Shares: A C Corporation is a For-Profit Corporation and therefore must issue at
least one share of stock.
- Principal Office: You will either provide the C Corporation’s principal office or
state that it does not have one.
- Additional Provisions: If you would like to add any information to your Articles,
such as a specific business purpose, can do so here.
- Incorporator: The person who drafted these Articles should sign as Incorporator.
If any of the above information changes after registering your C Corporation with
the state, it’s important that you submit an
Article Amendment so the state is aware of the changes.
Click and Inc can file your
C Corporation in North Carolina quickly, easily, and affordably.
Further Responsibilities of a North Carolina C Corporation
North Carolina requires that an Initial List of Officers be submitted to the state
by the last day of the month following your month of incorporation; this list should
include your directors, officers, and registered agent. A new list of officers must
be filed annually to avoid being penalized.
Additional Information about a North Carolina C Corporation
Your North Carolina C Corporation:
- Can sell stock and raise capital
- May deduct the cost of benefits provided to employers (such as parking permits,
health insurance, and so on)
- Has a board of directors, which oversees the policies of the corporation
- Issues limited liability for owners
- Can be owned by non-US citizens or non-resident aliens
- Can own other business entities
- Can be owned by other business entities
- Is taxed separately from the owners’ income
Shareholders of a C Corporation cannot be held liable in a judgment against the
corporation for an amount greater than the amount of stock they hold. (This does
not include any personal liabilities, such as fraud, failure to pay taxes, and so
North Carolina Startup Quicklinks
For information on other types of businesses in North Carolina, please explore the