C corp

Standard business entity

A C corp (or C corporation) is a standard business corporation taxed separately from its owners under Subchapter C of the U.S. tax code.

Unlike S corps or LLCs, C corps face double taxation—the company pays corporate tax on profits, then shareholders pay again on dividends.

Most large public companies are C corps: They structured as a C corp to attract venture capital.

Related

dividends · retained earnings · board · bylaws · stock · taxes · entity · filing · liability · business · equity · charter · investors · double taxation · articles · registered agent · officers · fiduciary duty

Opposites
tax treatment

C corpS corp

Tax election for small businesses

partnership · sole proprietorship · LLC · limited partnership · general partnership

organizational formality

C corpsole proprietorship

Unincorporated individual-owned business

gig work · side hustle · general partnership · DBA

ownership structure

C corpS corp

Tax election for small businesses

family business · sole proprietorship · cooperative · nonprofit corporation

Family

corp, corporation, corporations, corporate, corporately, corporatism, corporatist, incorporate, incorporated

Familiarity
Top 500,000
Profile
Mostly American · Timeless · Abstract · Rated G