Washington DC!

 
   Corporate Name Endings
     * The name must contain the word "corporation," "company,"
       "incorporated," or "limited," or an abbreviation. The name shall
       not be same as or deceptively similar to name of domestic
       corporation or authorized foreign corporation, or to reserved
       name.
       
   Articles of Incorporation Requirements
     * Director Information
          * Minimum Number - One or more.
          * Residence Requirements. - No provision.
          * Age Requirements - None.
          * 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 shares or par value does not effect initial
            fees.
       
   Yearly Requirements
     * Annual Statements
          * Corporations must file reports with the Mayor by April 15 of
            the year after its incorporation and on or before April 15 of
            each second year thereafter. The biannual report fee is $200.
     * Income Tax Rate
          * The state tax rate is 9.5%. Effective for tax periods
            beginning after September 1994, a 2.5% corporation franchise
            (income) surtax is imposed in addition to the existing 2.5%
            surtax of normal tax (above). Minimum tax is $100.