Pennsylvania!

 
   Corporate Name Endings
     * The name may be in any language but must be expressed in English
       letters or characters or Arabic or Roman numerals; shall contain
       word "corporation," "company," incorporated," or "limited" or an
       abbreviation.
       
   Articles of Incorporation Requirements
     * Director Information
          * Minimum Number - One or more.
          * Residence Requirements. - No provision.
          * Age Requirements - Must be 18 or older.
          * Directors are not required to be listed in the articles of
            incorporation.
     * Officer Information
          * The officers are not required to be listed in the articles of
            incorporation.
     * Stock Information
          * No extra filing fees based on number of share or amount of
            par value.
       
   Yearly Requirements
     * Annual Statements - based on the amount of stock.
          * Basis. Capital stock value is (1) the product of one-half
            times the sum of a corporation's average net income
            capitalized at 9.5% plus 75% of such corporation's net worth
            (2) minus $100,000 [72 P.S. S:7601]. Algebraically, capital
            stock value equals [(.5) * ((average net income/.095) * (.75
            * (net worth)) - $100,000)]. Net worth is the sum of the
            corporation's issued and outstanding capital stock, surplus,
            and undivided profits as of the close of the tax year.
            Minimum tax is $300.
     * Income Tax Rate
          * 9.9% of taxable income.
       
   For more information on taxes, visit www.revenue.state.pa.us