Massachusetts!

 
   Corporate Name Endings
     * The corporation may assume any name which indicates it is
       incorporated. The name may not be same as name or trade name of
       Massachusetts corporation or foreign corporation, firm,
       association, or person carrying on business in Massachusetts or
       which is under reservation; nor so similar as to be mistaken for
       that other name, unless with written consent of existing
       corporation, firm, association or person.
       
   Articles of Incorporation Requirements
     * Director Information
          * Minimum Number - Three or more. If only one or two
            shareholders, the number of directors can be less than three
            but not less than the number of shareholders.
          * Residence Requirements. - No provision.
          * Age Requirements - None.
          * Directors are required to be listed in the articles of
            incorporation.
     * Officer Information
          * The officers are required to be listed in the articles of
            incorporation.
     * Stock Information
          * An increase in the shares may cause an increase in the
            initial filing fee.
       
   Yearly Requirements
     * Annual Statements
          * Must be filed on or before 15th day of 3rd month after close
            of fiscal year. Foreign corporations must file an initial
            certificate or report with the State Secretary within 10 days
            after commencing business in Massachusetts and an annual
            certificate of condition on or before the 15th day of the 3rd
            month following the close of their fiscal years. The filing
            fee of amount to be determined annually by the Commissioner
            of Administration.
     * Income Tax Rate
          * Excise tax is composed of two parts: (1) $7 per $1,000 on
            specified and allocated tangible property if a tangible
            property corporation, or (b) net worth if an intangible
            property corporation: plus (2) 8.33% of net income
            attributable to Massachusetts.
       
   For more information on taxes, visit www.state.ma.us/tax.htm