To form a corporation, articles of incorporation must be filed with the secretary of state's office in the state in which the corporation is being organized. If the secretary of state's office accepts the articles of incorporation, it will send a certificate of incorporation. Many states require that a copy of the certificate of incorporation be recorded in the local recorder's office where the corporation resides. A corporation does not have to be organized in the state in which it is going to do business. It can be organized in any state.
Many corporations organize in states like Delaware to take advantage of favorable corporate laws.
Both organization and foreign registration entail the payment of initial and annual fees which can add up to substantial amounts of money over time. Smart A corporation's name must be unique. If the name is already in use by another corporation, the incorporation documents will be rejected. Save time and effort by determining whether the proposed corporate name is available before filing the incorporation documents. In fact, you should register the name as soon as you know what it will be.