Opinion ID: 199885
Heading Depth: 2
Heading Rank: 2

Heading: The Incorporation Requirement

Text: 74 Incorporated entities are subject to different liability standards and types of regulation than unincorporated entities. As the defendants argue in their brief, the Legislature could ... have concluded that the differences in scope of liability might make it easier for corporations to obtain insurance against the risk of injury on premises. Given that the Secretary of State and the Attorney General regulate corporations, the legislature may also have concluded that an incorporated gun club or shooting facility is more likely to prevent the misuse of large capacity weapons than an unincorporated association. Many federal and state laws legitimately treat corporations differently than non-corporations. See, e.g., Town of Brookline v. Gorsuch, 667 F.2d 215, 221 n. 4 (1st Cir.1981) (focusing on the federal tax code); Semler v. Oregon State Bd. of Dental Exam'rs, 294 U.S. 608, 611, 55 S.Ct. 570, 79 L.Ed. 1086 (1935) (denying corporations the right to practice dentistry). The different treatment here easily meets the rational basis test. 75