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  2. S corporation - Wikipedia

    en.wikipedia.org/wiki/S_corporation

    An S corporation (or S Corp), for United States federal income tax, is a closely held corporation (or, in some cases, a limited liability company (LLC) or a partnership) that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code. [1] In general, S corporations do not pay any income taxes.

  3. Constitutional documents - Wikipedia

    en.wikipedia.org/wiki/Constitutional_documents

    By convention, most common law jurisdictions divide the constitutional documents of companies into two separate documents: [1]. the Memorandum of Association (in some countries referred to as the Articles of Incorporation) is the primary document, and will generally regulate the company's activities with the outside world, such as the company's objects and powers.

  4. By-law - Wikipedia

    en.wikipedia.org/wiki/By-law

    [10] [12] Organizations may use a book such as Robert's Rules of Order Newly Revised for guidelines on the content of their by-laws. [13] This book has a sample set of by-laws of the type that a small, independent society might adopt. [14] The wording of the by-laws has to be precise. Otherwise, the meaning may be open to interpretation.

  5. Articles of association - Wikipedia

    en.wikipedia.org/wiki/Articles_of_association

    The articles of incorporation outline the governance of a corporation along with the corporate bylaws and the corporate statutes in the state where articles of incorporation are filed. To amend a corporate charter, the amendment must usually be approved by the company's board of directors and voted on by the company's shareholders. [16]: 10

  6. List of legal entity types by country - Wikipedia

    en.wikipedia.org/wiki/List_of_legal_entity_types...

    S.A (Société Anonyme): ≈ Public Limited Company (P.L.C) (UK), Corporation (US/Can) S.A.S (Société Anonyme Simplifiée): ≈ Unlisted public company (Au), Close Corporation (CC) (S. Africa), Private Corporation (Can); often used for subsidiaries; minimum of one director and two members/shareholders; no limit on share capital; liability can ...

  7. United States corporate law - Wikipedia

    en.wikipedia.org/wiki/United_States_corporate_law

    A combination of a state's corporation law, case law developed by the courts, and a corporation's own articles of incorporation and bylaws determine how power is shared. In general, the rules of a corporation's constitution can be written in whatever way its incorporators choose, or however it is subsequently amended, so long as they comply ...

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