LLC
S Corporation
C Corporation
Ownership
Has members, no Limit
Only 1 class of stock; limited to 100 shareholders
No Limitation
Personal Liability Protection
Yes
Yes
Yes
Income Tax
Taxed depending on the type selected (pass through shareholder if S Election)
Profit and Loss is passed through to Shareholder
Shareholders taxed on dividends; Corporation taxed as a separate Entity.
Start up Documents Needed
Articles of Organization,
Operating Agreement
Articles of Incorporation, Stock Certificates, Ledger, Bylaws and Resolutions
Articles of Incorporation, Stock Certificates, Ledger, Bylaws and Resolutions
Cost and Administration  
$145 + filing fee
Simple
$245 + filing fee
Updated corporate books and keeping minutes required
$245 + filing fee
Updated corporate books and keeping minutes required

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