Amerika Syariakt Jenis badan perniagaan

Di Amerika Syarikat, negeri-negeri individu menggabungkan kebanyakan perniagaan. Hanya sesetengah khas ditubuhkan oleh kerajaan persekutuan.

Bagi tujuan cukai persekutuan, Perkhidmatan Hasil Dalam Negeri mempunyai berasingan [cukai korporat [di Amerika Syarikat # Entiti klasifikasi | entiti klasifikasi]] peraturan. Di bawah peraturan cukai, entiti boleh diklasifikasikan sebagai perbadanan, yang Perkongsian, yang Koperasi atau entiti diabaikan. Syarikat boleh menjadi sama ada perbadanan Subchapter S atau [perbadanan C []]. Entiti diabaikan mempunyai satu pemilik (atau pasangan suami isteri sebagai pemilik) yang tidak diiktiraf untuk tujuan cukai sebagai satu entiti berasingan daripada pemiliknya. Jenis-jenis entiti diabaikan termasuk ahli tunggal LLC s; anak-anak syarikat berkelayakan bab S dan berkelayakan amanah pelaburan hartanah anak syarikat. Status cukai telus Entiti kira ini tidak menjejaskan status di bawah undang-undang negeri. Sebagai contoh, bagi tujuan cukai persekutuan, LLC tunggal-ahli (SMLLC) tidak diambil kira, supaya semua aset dan liabilitinya dianggap sebagai dimiliki oleh ahli tunggal. Tetapi di bawah undang-undang negeri, yang SMLLC boleh kontrak atas namanya sendiri dan pemiliknya biasanya tidak bertanggungan bagi hutang dan obligasi entiti.[42] Untuk diiktiraf sebagai Koperasi bagi tujuan cukai Koperasi mesti mengikut peraturan tertentu di bawah Sub Bab T daripada Kod Hasil Dalam Negeri.[43]

Federally incorporated

Perkataan utama bagi bank adalah "negara". Sebuah bank disewa oleh Pejabat Pengawal Mata Wang (OCC) mesti mempunyai perkataan "kebangsaan" namanya. Sebuah bank disewa oleh kerajaan tidak boleh mempunyai "negara" namanya.Untuk sebuah bank simpanan (sebelum ini dikenali sebagai simpanan dan persatuan pinjaman) atau kredit kesatuan, kata kunci adalah "persekutuan," dan peraturan yang sama terpakai; satu persekutuan bertauliah bank simpanan atau kredit kesatuan mesti mempunyai perkataan "Persekutuan" dalam nama, manakala sebuah bank simpanan negeri yang disewa atau kesatuan kredit tidak boleh mempunyai "persekutuan" namanya.

Banyak unit kerajaan persekutuan dibentuk khas perbadanan awam, sementara beberapa organisasi swasta telah menerima sewa khas dari Kongres.

State, Territory or Commonwealth incorporated

The following are the main business designations and types:

  • Sole proprietorship: a business consisting of a single owner (which may itself be a business entity), not in a separately recognized business form.

Perkongsian

  • General Partnership: is a partnership in which all the partners are jointly and separately liable for the debts of the partnership. In most U.S. states, it can be created by agreement without requiring a public filing. The partners may themselves be legal entities or individuals.
  • LP Limited Partnership: a partnership where at least one partner (the general partner, which may itself be an entity or an individual) has unlimited liability for the LP's debts) and one or more partners (the limited partners) have limited liability (which means that they are not responsible for the LP's debts beyond the amount they agreed to invest). Limited partners generally do not participate in the management of the entity or its business.
  • LLP Limited Liability Partnership: a partnership where a partner's liability for the debts of the partnership is limited except in the case of liability for acts of professional negligence or malpractice. In some states, LLPs may only be formed for purposes of practicing a licensed profession, typically attorneys, accountants and architects. This is often the only form of limited partnership allowed for law firms (as opposed to general partnerships).
  • LLLP Limited Liability Limited Partnership: a combination of LP and LLP, available in some states.

Limited Liability Companies

  • LLC, LC, Ltd. Co. Limited Liability Company (Syarikat Liabiliti Terhad): satu bentuk perniagaan yang pemiliknya menikmati liabiliti terhad, tetapi yang bukan merupakan perbadanan. Singkatan yang dibenarkan berbeza-beza mengikut negeri. Perhatikan bahawa di beberapa negeri Ltd. dengan sendirinya tidak singkatan sah untuk LLC, kerana di beberapa negeri (contoh: Texas), ia mungkin menandakan perbadanan sebaliknya. Lihat juga Siri LLC. Untuk keperluan pajak persekutuan, secara umum, yang LLC dengan dua atau lebih ahli dianggap sebagai suatu perkongsian, dan LLC dengan seorang ahli dianggap sebagai pemilik tunggal.
  • PLLC Professional Limited Liability Company: beberapa negeri tidak membenarkan profesional tertentu untuk membentuk LLC yang akan menghadkan liabiliti akibat daripada perkhidmatan profesional menyediakan seperti doktor, rawatan perubatan; peguam, nasihat undang-undang; dan akauntan, perakaunan; arkitek, perkhidmatan seni bina; apabila syarikat itu ditubuhkan menawarkan khidmat profesional. Sebaliknya negeri-negeri membenarkan PLLC atau menurut adat LLC, had liabiliti hanya terpakai kepada bahagian perniagaan, seperti pemiutang syarikat itu, yang bertentangan dengan sisi perkhidmatan pelanggan / pelanggan, tahap penjagaan perubatan, perkhidmatan undang-undang, atau perakaunan yang diberikan kepada pelanggan. Ini bertujuan untuk mengekalkan standard etika yang tinggi yang profesional ini telah komited untuk dengan menjadi berlesen dalam profesion mereka dan menghalang mereka daripada menjadi imun (atau sekurang-kurangnya mengehadkan imuniti mereka) kepada penyelewengan guaman.

Corporations

  • Corp., Inc. Corporation, Incorporated: used to denote corporations (public or otherwise). These are the only terms universally accepted by all 51 corporation chartering jurisdictions in the United States. However, in some states other suffixes may be used to identify a corporation, such as Ltd., Co./Company, or the Italian term S.p.A. (in Connecticut; see under Italy). Some states that allow the use of "Company" prohibit the use of "and Company", "and Co.", "& Company" or "& Co.". In most states sole proprietorships and partnerships may register a fictitious "doing business as" name with the word "Company" in it. For a full list of allowed designations by state, see the table below.
  • Professional corporation abbreviated as PC or P.C. are those corporate entities for which many corporation statutes make special provision, regulating the use of the corporate form by licensed professionals such as attorneys, architects, accountants, and doctors.
  • Doing Business As: denotes a business name used by a person or entity that is different from the person's or entity's true name. DBAs are not separate entities and do not shield the person or entity who uses the DBA as a business name from liability for debts or lawsuits. Filing requiments vary and are not permitted for some types of businesses or professional practices.

See also Delaware corporation, Nevada corporation, Massachusetts business trust.Required designations for corporations, by U.S. state, territory or commonwealth:

State, Territory or CommonwealthRequired in Corporation nameAuthority
Alabama"corporation," or "incorporated," or an abbreviation of one of such words, or if a banking corporation the words "bank," "banking," or "bankers"§ 10-2B-4.01(a)(1) Code of Alabama 1975
Alaska"corporation", "company", "incorporated", or "limited", or an abbreviation of one of these words; may not contain the word "city", "borough", or "village" or otherwise imply that the corporation is a municipality.§10.06.105 (a) and (b), Alaska Corporations Code
Arizona"association", "bank", "company", "corporation", "limited" or "incorporated" or an abbreviation of one of these words or the equivalent in a foreign language. Corporation may not use "bank", "deposit", "credit union", "trust" or "trust company" unless it also has a license to operate one. May not use "limited liability company" or "limited company" or the abbreviations "L.L.C.", "L.C.", "LLC" or "LC"§10-401 Arizona Revised Statutes
Arkansas"Corporation", "Company", or "Incorporated", or shall contain an abbreviation of one of those words; but the name may not end with the word "Company" nor the abbreviation "Co." if the final word or abbreviation is immediately preceded by "and" or any symbol for "and"§4-26-401 (1), Arkansas Code
California"corporation", "incorporated" or "limited" or an abbreviation of one of such words is required and for a statutory close corporations for corporate provisions to apply. May not contain "bank," " trust," "trustee" or "credit union" unless approved by the Commissioner of Financial Institutions.§202(a), California Corporations Code
Colorado"corporation", "incorporated", "company", "limited", "corp.", inc.", "co." or "ltd"; If the corporation is a professional corporation, it must contain the term or abbreviation "professional corporation", "p.c.", or "pc".§7-90-601, Colorado Revised Statutes
Connecticut"corporation", "incorporated", "company", "Societa per Azioni" or "limited", or the abbreviation "corp.", "inc.", "co.", "S.p.A." or "ltd."§33-655 General Statutes of Connecticut
Delaware"association," "company," "corporation," "club," "foundation," "fund," "incorporated," "institute," "society," "union," "syndicate," or "limited," (or abbreviations thereof, with or without punctuation), or words (or abbreviations thereof, with or without punctuation) of like import of foreign countries or jurisdictions (provided they are written in Roman characters or letters)Title 8, §102, Delaware Code
District of Columbia"corporation," "company," "incorporated," or "limited," or shall contain an abbreviation of 1 of such words§ 29-101.08 District of Columbia Official Code
Florida"corporation," "company," or "incorporated" or the abbreviation "Corp.," "Inc.," or "Co.," or the designation "Corp," "Inc," or "Co,"§607.0401 Florida Statutes
Georgia'corporation,' 'incorporated,' 'company,' or 'limited,' or the abbreviation 'corp.,' 'inc.,' 'co.,' or 'ltd.,' or words or abbreviations of like import in another language; must not be longer than 80 charactersO.C.G.A. § 14-2-401
Guam"corporation," "incorporated," "company," or "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd.," or words or abbreviations of like import in another language; if the word "company" or its abbreviation is used, it shall not be immediately preceded by the word "and" or an abbreviation or symbol representing the word "and."Title 18, § 2110, Guam Code Annotated
Hawaii"corporation", "incorporated", or "limited", or the abbreviation "corp.", "inc.", or "ltd."§414-51 Hawaii Revised Statutes
Idaho"corporation," "incorporated," "company," "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd.," or words or abbreviations of like import in another language; provided however, that if the word "company" or its abbreviation is used it shall not be immediately preceded by the word "and" or by an abbreviation of or symbol representing the word "and"§30-1-401 Idaho Statutes
Illinois"corporation", "company", "incorporated", or "limited", or an abbreviation of one of such words805 ILCS 5/4.05 Illinois Compiled Statutes
Indiana"corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another language§ 23-1-23-1 Indiana Code
Iowa"corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another language.§490.401 Iowa Acts
Kansas(except for banks) "association," "church," "college," "company," "corporation," "club," "foundation," "fund," "incorporated," "institute," "society," "union," "university," "syndicate" or "limited," or one of the abbreviations "co.," "corp.," "inc.," "ltd.," or words or abbreviations of like import in other languages if they are written in Roman characters or letters§17-6002 Kansas Statutes
Kentucky"corporation", "incorporated" or the abbreviation "Inc.," or the word "company" or the abbreviation "Co."; but if the word "company" or the abbreviation "Co." is used, it may not be immediately preceded by the word "and" or the abbreviation "&."§273.177 Kentucky Revised Statutes
Louisiana(except for railroad, telegraph and telephone corporations) "Corporation", "Incorporated" or "Limited", or the abbreviation of any of those words, or may contain instead the word "Company" or the abbreviation "Co." if the latter word or abbreviation is not immediately preceded by the word "and" or the symbol "&". No corporate name shall contain the phrase "doing business as" or the abbreviation "d/b/a". Only a bank or bank holding company is allowed to use any of "bank", "banker", "banking", "savings", "safe deposit", "trust", "trustee", "building and loan", "homestead", "credit union", "insurance", "casualty", "redevelopment corporation", or "electric cooperative".§12:23 Louisiana Revised Statutes
Mainewords or abbreviations of words that describe the nature of the entity, including "professional association," "corporation," "company," "incorporated," "chartered," "limited," "limited partnership," "limited liability company," "professional limited liability company," "limited liability partnership," "registered limited liability partnership," "service corporation" or "professional corporation"; beginning July 1, 2007, may also include "limited liability limited partnership"for business corporations: Title 13-C § 401 Maine Revised Statutes; for non-profit corporations: Title 13-B § 301-A Maine Revised Statutes;
MarylandFor Corporations: "Company", if it is not preceded by the word "and" or a symbol for the word "and"; "Corporation", "Incorporated" or "Limited" or abbreviations; for Limited liability companies: "limited liability company", "L.L.C.", "LLC", "L.C.", or "LC"; for Limited liability partnerships: "limited liability partnership", "L.L.P." or "LLP"; for Limited partnerships: "limited partnership", "L.P.", or "LP"; for Limited liability limited partnerships: "limited liability limited partnership", "L.L.L.P.", or "LLLP"; for Professional corporations: "chartered", "chtd.", "professional association", "P.A.", "professional corporation", or "P.C."Maryland Code CORPORATIONS AND ASSOCIATIONS § 1-502
Massachusetts"any name which, in the judgment of the secretary, indicates that it is a corporation"GENERAL LAWS OF MASSACHUSETTS Chapter 155: Section 9
Michigan"corporation", "company", "incorporated", or "limited" or shall contain 1 of the following abbreviations, corp., co., inc., or ltd.Act 284 of 1972 Section 450.1211 MICHIGAN BUSINESS CORPORATION ACT
Minnesotanonprofit corporations are not required to use any of these words; for business corporations, they must use "corporation," "incorporated," or "limited," or shall contain an abbreviation of one or more of these words, or the word "company" or the abbreviation "Co." if that word or abbreviation is not immediately preceded by the word "and" or the character "&"Chapter 302A, Section 302A.115 Minnesota Statutes (for Business Corporations); Chapter 317A, Section 317A.115 Minnesota Statutes (for non-profit corporations)
Mississippi"corporation," "incorporated," "company" or "limited," or the abbreviation "corp.," "inc.," "co." or "ltd." or words or abbreviations of like import in another language§ 79-4-4.01 Mississippi code
Missouri"corporation", "company", "incorporated", or "limited", or shall end with an abbreviation of one of said words

Chapter 351 Section 351.110 Missouri Revised Statutes

Montana"corporation", "incorporated", "company", or "limited"; the abbreviation "corp.", "inc.", "co.", or "ltd."; or words or abbreviations of similar meaning in another language35-1-308 Montana Code Annotated
Nebraskacorporation, incorporated, company, or limited, or the abbreviation corp., inc., co., or ltd., or words or abbreviations of like import in another language, except that a corporation organized to conduct a banking business under the Nebraska Banking Act may use a name which includes the word bank without using any such words or abbreviationsSection 21-2028 State of Nebraska Statutes
NevadaNo specific requirements stated except that a name appearing to be that of a natural person and containing a given name or initials must not be used as a corporate name except with an additional word or words such as "Incorporated," "Limited," "Inc.," "Ltd.," "Company," "Co.," "Corporation," "Corp.," or other word which identifies it as not being a natural person78.035 Nevada Revised Statutes
New HampshireContain the word "corporation," "incorporated," or "limited" or the abbreviation "corp." ""inc.", or "ltd."New Hampshire Revised Statutes TITLE XXVII; Section 293-A:4.01 for business corporations
New JerseyShall contain the word "corporation," "company," "incorporated," or shall contain an abbreviation of one of those words, or shall include the abbreviation Ltd.New Jersey Statutes 14A:2-2
New Mexicocontain the separate word "corporation," "company," "incorporated" or "limited" or shall contain a separate abbreviation of one of these wordsNew Mexico Statutes Unannotated 53-11-7
New YorkShall contain the word "corporation", "incorporated" or "limited", or an abbreviation of one of such words; there is also a long list of words a business corporation is not allowed to use without additional approval from other agencies including "board of trade", "state police", "urban development", "chamber of commerce", "state trooper", "urban relocation", "community renewal", "tenant relocation", "acceptance", "endowment", "loan", "annuity", "fidelity", "mortgage", "assurance", "finance", "savings" and many othersNew York State Consolidated Laws, Business Corporations Law §301; Not-For-Profit Corporations Law, §301
North Carolinaa corporation must contain the word "corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd."; a limited liability company must contain the words "limited liability company" or the abbreviation "L.L.C." or "LLC", or the combination "ltd. liability co.", "limited liability co.", or "ltd. liability company"; a limited partnership that is not a limited liability limited partnership must contain the words "limited partnership", the abbreviation "L.P." or "LP", or the combination "ltd. partnership"; a limited liability limited partnership must contain the words "registered limited liability limited partnership" or "limited liability limited partnership" or the abbreviation "L.L.L.P.", "R.L.L.L.P.", "LLLP", or "RLLLP"; a registered limited liability partnership's name must contain the words "registered limited liability partnership" or "limited liability partnership" or the abbreviation "L.L.P.", "R.L.L.P.", "LLP" or "RLLP".North Carolina General Statutes § 55D‑20
North Dakotamust contain the word "company", "corporation", "incorporated", "limited", or an abbreviation of one or more of these words; may not contain the words "limited liability company", "limited partnership", "limited liability partnership", "limited liability limited partnership", or any abbreviation of these words.North Dakota century Code 10-19.1-13
OhioIt shall end with or include the word or abbreviation "company," "co.," "corporation," "corp.," "incorporated," or "inc."Ohio Revised Code §1701.05
OklahomaThe name of the corporation which shall contain one of the words "association", "company", "corporation", "club", "foundation", "fund", "incorporated", "institute", "society", "union", "syndicate", or "limited" or abbreviations thereof, with or without punctuationOklahoma Statutes §18-1006
OregonFor private corporations it shall contain one or more of the words "corporation," "incorporated," "company" or "limited" or an abbreviation of one or more of those words; shall not contain the word "cooperative." For non-profit corporations there is no specific requirement except the name cannot imply a purpose not dictated in its articles of incorporation and cannot contain the word "cooperative" or the phrase "limited partnership."Oregon Revised Statutes 60.094 for Private Corporations; ORS 65.094 for Non-Profit corporations
PennsylvaniaCorporation, Corp., Company, Co., Incorporated, Inc., Limited, Ltd., Association., Fund., Syndicate or words or abbreviations of like import in languages other than English.Pennsylvania Code, Chapter 19, §23.3
Puerto RicoCorporation, Corp. or Inc., or words or abbreviations of like import in other languages, provided they are written in roman letters or characters.Title 14, Subtitle 4, §2602, Laws of Puerto Rico.
Rhode Island"corporation," "company," "incorporated," or "limited," or an abbreviation of one of these wordsRhode Island General Laws § 7-1.2-401
South Carolina"corporation", "incorporated", "company", or "limited", the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another languageSouth Carolina Code of Laws Section 33-4-101
South Dakotacorporation, incorporated, company, or limited, or the abbreviation, corp., inc., co., or ltd., or terms or abbreviations of like import in another languageSouth Dakota Codified Laws 47-1A-401
Tennessee"corporation," "incorporated," "company," or the abbreviation "corp.," "inc.," "co.," or words or abbreviations of like import in another language (provided they are written in Roman characters or letters); existing corporations which were formed using only "limited" or "ltd" are not required to change their name§ 48-14-101 Tennessee Code
Texas"company," "corporation," "incorporated," or "limited," or an abbreviation of one of those words.Texas Business Organizations Code § 5.054
U.S. Virgin Islandsname shall be such as to indicate that it is a corporation as distinguished from a natural person or partnership.Title Thirteen, § 2, Virgin Islands Code
Utah"corporation", "incorporated", "company"; the abbreviation: "corp.", "inc." or "co." or words or abbreviations of like import to the words or abbreviations listed in another language; without the written consent of the United States Olympic Committee, may not contain the words "Olympic", "Olympiad", or "Citius Altius Fortius"; without the written consent of the Division of Consumer Protection may not contain the words "university", "college" or "institute"§ 16-10a-401 Utah Code
Vermont"corporation," "incorporated," "company," or "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd.," or words or abbreviations of like import in another language; shall not have the word "cooperative" or any abbreviation thereof as part of its name unless the corporation is a worker cooperative corporation;Title 11A, § 4.01 Vermont Statutes
Virginia"corporation," "incorporated," "company," or "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd."§ 13.1-630. Code of Virginia
Washington"corporation," "incorporated," "company," or "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd."; must not include "Bank," "banking," "banker," "trust," "cooperative," or any combination of the words "industrial" and "loan," or any combination of any two or more of the words "building," "savings," "loan," "home," "association," and "society,"§ 23B.04.010 Revised Code of Washington
West Virginia"corporation", "incorporated", "company" or "limited", or the abbreviation "corp.", "inc.", "co." or "ltd.", or words or abbreviations of like import in another language§31D-4-401 West Virginia Code
Wisconsin"corporation", "incorporated", "company" or "limited" or the abbreviation "corp.", "inc.", "co." or "ltd." or words or abbreviations of like import in another language§180.0401 Wisconsin Statutes (for Stock corporations) and §181.0401 Wisconsin Statutes (for non-stock corporations)
WyomingUnclear; apparently any of "corporation," "company," "incorporated," and probably the usual abbreviations of "Corp." "Co." and "Inc."§ 17-16-401. Wyoming Statutes

Rujukan

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