The initial corporate filing that creates a company is most commonly referred to as the Articles of Incorporation, sometimes known as the Articles of Organization or Charter Documents. The actual name of the initial filing varies by state and more so by company type (entity type). There are numerous entity types including C-Corporations, S-Corporations, Limited Liability Companies, Limited Partnerships and many more. RASi strongly suggests you consult an attorney to determine which type of entity is most appropriate for your business activities (RASi does not provide legal advice).

Regardless of the entity type, a company can only be formed in one state referred to as the "domestic state" also known as the "state of incorporation." Upon the formation (or incorporation) of a company the domestic state will require statutory fees to be paid, possibly including entity taxes. The selection of your domestic state can be an important decision with various business registration and tax consequences. Again, RASi suggests consulting an attorney and/or accountant to determine which state is the most appropriate state to be your domestic state.