South Dakota!

 
   Corporate Name Endings
     * The name may not be the same as or descriptively similar to name
       of any domestic or qualified foreign corporation or to any
       reserved or registered name or the name of any limited partnership
       unless consent is obtained. The name must contain the word
       "corporation," "company," "incorporated," "limited" or an
       abbreviation thereof. The name must not imply that it is organized
       for any purpose other than that stated in articles of
       incorporation. The name may not be same as, or deceptively similar
       to, a name in use by other domestic corporation or authorized
       foreign corporation in South Dakota.
       
   Articles of Incorporation Requirements
     * Director Information
          * Minimum Number - One or more.
          * Residence Requirements. - No provision.
          * Age Requirements - 18 or older.
          * Directors are 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
          * An increase in the shares may cause an increase in the
            initial filing fee.
       
   Yearly Requirements
     * Annual Statements
          * To Secretary of State by the 1st day of the 2d month
            following the anniversary month of the corporation each year.
            Fee for filing report is $25.
     * Income Tax Rate
          * None
       
   For more information on taxes, visit www.state.sd.us/revenue/revenue.html