List of legal entity types by country

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European Union
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  • more...
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A business entity is an entity that is formed and administered as per corporate law[Note 1] in order to engage in business activities, charitable work, or other activities allowable. Most often, business entities are formed to sell a product or a service. There are many types of business entities defined in the legal systems of various countries. These include corporations, cooperatives, partnerships, sole traders, limited liability companies and other specifically permitted and labelled types of entities. The specific rules vary by country and by state or province. Some of these types are listed below, by country.

For guidance, approximate equivalents in the company law of English-speaking countries are given in most cases, for example:

However, the regulations governing particular types of entities, even those described as roughly equivalent, differ from jurisdiction to jurisdiction. When creating or restructuring a business, the legal responsibilities will depend on the type of business entity chosen.[1]

European Union and European Economic Area

Austria

See also help.gv.at (Austrian government site, in German)

Belgium

Dutch, French or German names may be used.

Dutch French Approximate explanation
private stichting fondation privée Private foundation
stichting van openbaar nut fondation d'utilité publique Public foundation
economisch samenwerkingsverband (ESV) groupement d'intérêt économique (GIE) Economic interest grouping (joint venture)
stille handelsvennootschap société interne contractual joint venture (No JV company is created)
tijdelijke handelsvennootschap société momentanée equity joint venture (JV company is created)
vereniging zonder winstoogmerk (VZW) association sans but lucratif (ASBL) German: Vereinigung ohne Gewinnerzielungsabsicht (VoG)
Nonprofit association
vereniging in deelneming société en participation (SEP) Equity partnership
feitelijke vereniging société de fait De facto partnership, partnership by estoppel
eenmanszaak entreprise individuelle Sole trader (UK), sole proprietorship (US)
vennootschap onder firma (VOF) société en nom collectif (SNC) General partnership
gewone commanditaire vennootschap (Comm. V.) société en commandite simple (SCS) Limited partnership
commanditaire vennootschap op aandelen (Comm. VA) société en commandite par actions (SCA) Publicly traded partnership
besloten vennootschap met beperkte aansprakelijkheid (BVBA) société privée à responsabilité limitée (SPRL) Private limited liability company
besloten vennootschap (BV) société responsabilité limitée (SRL) Private limited company
eenpersoons besloten vennootschap met beperkte aansprakelijkheid (EBVBA) société privée à responsabilité limitée unipersonnelle (SPRLU) single member limited company
Naamloze vennootschap (NV) societé anonyme (SA) Public limited company (UK)
coöperatieve vennootschap met beperkte aansprakelijkheid (CVBA) société coopérative à responsabilité limitée (SCRL) Limited liability cooperative
coöperatieve vennootschap met onbeperkte aansprakelijkheid (CVOA) société coopérative à responsabilité illimitée (SCRI) Unlimited liability cooperative

Following changes to the Code of Companies and Associations, the term "Private limited liability company" (BVBA/SPRL) automatically became "Private limited company" (BV/SRL),[3][4] as a part of harmonising legal entity types within the European Union.

Bulgaria

Croatia

Types of legal person business entities:[5]

Types of natural person business entities:

Non-profit:

Cyprus

Ιδιωτική Εταιρεία - LTD

Δημόσια Εταιρεία - PLC

Συνεργατικά Πιστωτικά Ιδρύματα - COOP

Αυτοτελώς εργαζόμενος - SP

Σωματεία και Ιδρυμάτα - SF

Οντότητες που διέπονται από το δημόσιο δίκαιο - PUBLaw

Ταμεία Προνοίας/ Συντάξεως - PF

Άλλη νομική μορφή - OTH

Czechia

Denmark

Estonia

Finland

General economic entities

The abbreviations are usually in Finnish, but Swedish names may also be used either as is or in combination with Finnish, e.g. Oy Yritys Ab.

Non-profit entities
For-profit entities of public law
Economic entities for special purpose
Real estate law corporations

In the corporations of real estate law, the ownership or membership may be vested either in the real property or in a legal or natural person, depending on the corporation type. In many cases, the membership or ownership of such corporation is obligatory for a person or property that fulfils the legal requirements for membership or wishes to engage in certain activities.

France

Germany

Greece

At most times usually companies would translate any of these designations into the French translation société anonyme or S.A. in non-Greek languages.

Hungary

In Hungary, business entities are mainly regulated by the Companies Act of 2006,[32] the Companies Registration Act of 2006 and the new Civil Code of 2013.[33] All companies are required to indicate their type in their name.

Name Type Notes
e.v. (egyéni vállalkozó) sole trader must be a natural person
e.c. (egyéni cég) sole venture a company registered by and consisting of one sole trader
bt. (betéti társaság) limited partnership requires one general partner with unlimited liability and one or more members with limited liability
kkt. (közkereseti társaság) general partnership all members have unlimited liability
kft. (korlátolt felelősségű társaság) limited liability company company without stocks, the most common company type in Hungary[34]
kht. (közhasznú társaság) community interest company abolished in 2009, must operate as nonprofit company instead[35]
kv. (közös vállalat) joint venture abolished in 2006
rt. (részvénytársaság) joint-stock company replaced by Zrt. and Nyrt. in 2006
Nyrt. (nyilvánosan működő részvénytársaság) public limited company must be listed on a stock exchange
Zrt. (zártkörűen működő részvénytársaság) privately held company not listed on stock exchange, otherwise the same as Nyrt.
szöv. (szövetkezet) cooperative
egyesülés national version of European Economic Interest Grouping

Iceland

Name Approximate equivalent Notes
ehf. einkahlutafélag Ltd. (UK)
  • Minimum capital: IKr 500,000 (£2,750; €3,260; $4,250).
  • Minimum shareholders: 1.
einstaklingsfyrirtæki sole proprietorship
hf. hlutafélag plc (UK)
  • Minimum capital: IKr 4,000,000 (£22,000; €26,100; $34,000).
  • Minimum shareholders: 2.
ohf. opinbert hlutafélag government-owned corporation
saf. samlagsfélag limited partnership
sv. samvinnufélag cooperative
sf. sameignarfélag general partnership
sfs. sjálfseignarstofnun non-profit organization
  • Minimum capital: IKr 1,000,000 (£5,500; €6,520; $8,500).

Ireland

Situation in Ireland is similar to the United Kingdom below, though without the class Community Interest Company. There were two forms of Company Limited by Guarantee, but only the form without a share capital is now used. Irish names may also be used, such as cpt (cuideachta phoibli theoranta) for plc, and Teo (Teoranta) for Ltd.

Italy

Latvia

Liechtenstein

Lithuania

Luxembourg

Malta

The Netherlands

All non-governmental legal entities are registered on the companies register of the chamber of commerce.[37][38]

Norway

Poland

No universal definitions of company and business exist in the Polish law. The usage of the equivalent terms in the Polish legal system may often be confusing because each of them has several different definitions for various purposes.

Przedsiębiorca ('entrepreneur' or 'undertaking')—known as kupiec ('merchant') until 1964; jednostka gospodarcza ('economic unit') from 1964 to 1988; podmiot gospodarczy ('economic entity') from 1988 to 1997—is the closest equivalent of company understood as an entity. As of January 2021, there are at least thirteen different definitions of entrepreneur/undertaking, enshrined in the following acts:

Przedsiębiorstwo ('enterprise') is defined in the Civil Code as an organized complex of material and non-material components designated to perform economic activity. Therefore, it is equivalent to company understood as a set of assets organized to do business.

Działalność gospodarcza ('economic activity') is the closest equivalent of business. As of January 2021, there are at least six different definitions of economic activiy, enshrined in the following acts:

Entities registered as entrepreneurs in the Central Registration and Information on Business (Centralna Ewidencja i Informacja o Działalności Gospodarczej, CEIDG)

Entities registered in the National Court Register (Krajowy Rejestr Sądowy, KRS)

Entities registered as entrepreneurs in the Register of Entrepreneurs (Rejestr przedsiębiorców), excluding the pan-EU forms

Except for the spółki osobowe (partnerships), all are juridical persons.

[43]

Entities registered in the Register of Associations, Other Social and Professional Organizations, Foundations and Independent Public Healthcare Institutions (Rejestr stowarzyszeń, innych organizacji społecznych i zawodowych, fundacji oraz samodzielnych publicznych zakładów opieki zdrowotnej)

All the following types are juridical persons:

In addition, any juridical persons or other legal entities (including those originally or otherwise exempt from the registration in the KRS – see below) also have to register, if they apply for and obtain the status of an officially recognized charity (organizacja pożytku publicznego = public benefit organization), when eligible; however, as an exception, registration solely for that purpose neither confers juridical personality to entities lacking one, nor does it create obligation or right to register as an entrepreneur.[44]

Entities excluded from registration as entrepreneurs

Types of entities excluded from registration as entrepreneurs include the following.

Natural persons
Juridical persons and other collective legal entities, excluding the pan-EU forms

Certain types of juridical persons or other collective legal entities which have been established otherwise than by registration in the KRS, may in few situations be authorized by law to perform business activity (sometimes of a limited scope and/or scale, along with their main, often non-commercial or not-for-profit activity), despite remaining excluded and exempt from the obligation to register in the KRS, but are still obligated (except for the State Treasury as a whole) to obtain NIP and REGON numbers by registering in the relevant registers, and are usually still subject to the general taxation rules (including VAT); examples of such situations include:

Some of the abovementioned types of entities (e.g. hunting clubs, church entities), other than the state or self-governmental ones, may nevertheless be subject to registration in the KRS exclusively for the purpose of official recognition as a charity (public benefit organization – see above), if they are eligible for, apply for and obtain such.

Portugal

Romania

Societăți comerciale, abbreviated SC (Companies):

  1. Societăți de persoane (Unincorporated companies, also called Partnerships)
    • Societatea în nume colectiv, abbreviated SNC (General Partnership, abbreviated GP)
    • Societatea în comandită simplă, abbreviated SCS (Limited Partnership, abbreviated LP)
  2. Societăți de capitaluri (Incorporated companies, also called Corporations)
    • Societatea în comandită pe acțiuni, abbreviated SCA (Company Limited by Shares)
    • Societatea pe acțiuni, abbreviated SA (Joint-Stock Company)
  3. Societăți hibride (Hybrid companies)
    • Societate cu răspundere limitată, abbreviated SRL (Limited Liability Company)
    • Societatea cu răspundere limitată cu proprietar unic, abbreviated SRL cu proprietar unic
  1. S.A. (Societate pe Acţiuni): ≈ plc (UK)
  2. S.C.A. (societate în comandită pe acţiuni): limited partnership with shares
  3. S.C.S. (societate în comandită simplă): ≈ limited partnership
  4. S.N.C. (societate în nume colectiv): ≈ general partnership
  5. S.R.L. (societate cu răspundere limitată): ≈ Ltd. (UK)
  6. PFA (persoana fizica autorizata): ≈ self-employed (UK) Sole Proprietorship (US)
  7. O.N.G. (Organizație Non-Guvernamentală): ≈ Non-state pension fund (literally: Non-Governmental Organization) — strictly speaking, ONGs do not exist in Romanian law, they are legally called either associations or foundations.[46] Political parties, trade unions and religious denominations/churches/temples/synagogues/mosques aren't considered ONGs.[46] And "privately managed pension funds" (legal term) are another matter than ONGs.[47]

limited liability company "societate cu raspundere limitata" (SRL); joint stock company "societate pe actiuni" (SA);

Slovakia

Slovenia

Spain

Sweden

Albania

Foreign and domestic investors have a range of opportunities to organize their business in Albania. They can either establish and register a business organization or establish and register a branch or representative office.[52] The registration of foreign entities, since 1 September 2007, had been carried out at the National Registration Center, which aimed to implement the "one stop shop" system. Law No. 131/2015 dated 26 November 2015[53] made possible the creation of the National Business Center (QKB), whose purpose was to simplify the procedures of doing business in the country by enabling registration and licensing procedures in a single institution. As a result, the National Registration Center and the National Licensing Center were abolished.[54]

Argentina

Australia

Belarus

Name in Belarusian Name in Russian Type Note
Адкрытае акцыянернае таварыства, ААТ Открытое акционерное общество, ОАО ≈ plc (UK), open
Закрытае акцыянернае таварыства, ЗАТ Закрытое акционерное общество, ЗАО ≈ plc (UK), closed
Індывідуальны прадпрымальнік Индивидуальный предприниматель sole proprietorship does not possess legal personality
Прыватнае унітарнае прадпрыемства, ПУП Частное унитарное предприятие, ЧУП private unitary enterprise
Таварыства з абмежаванай адказнасцю, ТАА Общество с ограниченной ответственностью, ООО ≈ Ltd. (UK)

Bosnia and Herzegovina

Brazil

Brunei

There are three main types of business entity in Brunei, namely sole proprietorship, partnership and company.[61]

A private company contains the term "Sendirian Berhad", meaning "Private Limited" or "Sdn. Bhd." as part of its name; for a public company "Berhad" or "Bhd." is used.[62]

Cambodia

Canada

In Canada entities can be incorporated under either federal or provincial (or territorial) law.

The word or expression "Limited", Limitée, "Incorporated", Incorporée, "Corporation" or Société par actions de régime fédéral or the corresponding abbreviation "Ltd.", Ltée, "Inc.", "Corp." or S.A.R.F. forms part of the name of every entity incorporated under the Canada Business Corporations Act (R.S., 1985, c. C-44). ≈ Ltd. or Plc (UK)

As an exception, entities registered prior to 1985 may continue to be designated Société commerciale canadienne or by the abbreviation S.C.C.

Under the Canada Cooperatives Act (1998, c. 1), a co-operative must have the word "cooperative", "co-operative", "coop", "co-op", coopérative, "united" or "pool", or another grammatical form of any of those words, as part of its name.

Unlike in many other Western countries, Canadian businesses generally only have one form of incorporation available. Unlimited liability corporations can be formed in Alberta "AULC", British Columbia "BCULC"[63] and Nova Scotia "NSULC". The aforementioned unlimited liability corporations are generally not used as operating business structures, but are instead used to create favorable tax positions for either Americans investing in Canada or vice versa.[64] For U.S. tax purposes the ULC is classified as a disregarded entity.

Rather, Canadian businesses are generally formed under one of the following structures:

Chile

China

Companies include two types,

Other than companies, ordinary firms include other two types: (See also Partnership (China))

In the Chinese province of Taiwan:

Colombia

Costa Rica

Dominican Republic

Ecuador

Egypt

Ethiopia

Ghana

[70]

Guatemala

Name Approximate equivalent Notes
y Cía. S. C. (Sociedad Colectiva) General partnership
y Cía. S. en C. (Sociedad en Comandita Simple)
Cía. Ltda. (Sociedad de Responsabilidad Limitada) Limited Liability Company
S. A. (Sociedad Anónima) Limited company
Cía. S. C. A (Sociedad en Comandita por Acciones)

Haiti

Hong Kong

India

Indonesia

Most of the legal entity types are regulated in a modified version of the original version of the Dutch Burgerlijk Wetboek.

Iran

Israel

Japan

Business corporations are referred to as kaisha (会社) and are formed under the Companies Act of 2005. There are currently (2015) 4 types and each of them has legal personality:

Partnerships are referred to as kumiai (組合). Each of these 4 types has no legal personality though other corporations, which include "kumiai" in their name, have:

Jordan

Kazakhstan

Korea, South

Kosovo

[75]

Lebanon

  1. S.N.C.(Société en Nom Collectif): General partnership
  2. S.C.S.(Société en Commandite Simple): Partnership in commendam

Malaysia

Mexico

Business entities according to the "Ley General de Sociedades Mercantiles" (General Law of Business entities)

Note: Any of these entities can be incorporated as a "Capital Variable" entity, in which case has to add the "de C.V." sufix to its company name. Example: "S.A. de C.V.", "S. de R.L. de C.V."

Business entities according to the "Ley del Mercado de Valores" (Stock Market Law)

Monaco

Mongolia

Montenegro

one of above mentioned form (Preduzetnik; O.D.; K.D.; A.D.; D.O.O.), as such it is registered in the Central Register of Companies. This form is a little bit specific and was created for companies that are domiciled registered in other countries and have its part in Montenegro.

Morocco

Namibia

Nepal

New Zealand

Nicaragua

The Commercial Code establishes the following types of companies:

Nigeria

North Macedonia

Oman

Pakistan

There are three main forms of business:

(a) Sole Proprietorship (b) Partnership (c) Company

In a sole proprietorship, an individual on his/her own account carries out the business or profession. No formal procedure or formality is required for setting up a sole proprietary concern.

A partnership is a business relationship entered into by a formal agreement between two or more persons or corporations carrying on a business in common. The capital for a partnership is provided by the partners who are liable for the total debts of the firms and who share the profits and losses of the business concern according to the terms of the partnership agreement.

Partnerships (other than banking companies) are generally limited in size to twenty partners. The interest of a partner is transferable only with the prior consent of the other partner(s). However, a partner's right to a share of the partnership income may be received in trust for another person.

For taxation purposes, partnerships are classified into:

(i) Registered Firms (ii) Unregistered Firms

The income of the registered firm is subject to Super Tax before distribution to the partners. Also the individual income of the partners is subject to income tax at the usual rates.

For unregistered firms, income tax is levied on the firm's income and the partners are not liable to pay tax on the shares of profit received from the unregistered firm(s).

A company is a legal entity formed under the Companies Ordinance, 1984. It can have share capital or can be formed without share capital.

A company having share capital may be formed as:

(i) A company limited by shares. (ii) A company limited by guarantee. (iii) An unlimited company.

The liability of its members is limited to the extent of their shares in the paid-up capital of the company. These companies may further be classified as public limited and private limited companies.

(i) Restricts the right to transfer its shares; (ii) Limits the number of its members to fifty; and; (iii) Prohibits any invitation to the public to subscribe for shares or debentures of the company.

A private limited company is required to use the words "(Private) Limited" as the last words of its name.

Means a company having the liability of its members limited by memorandum to such amounts as the members may respectively undertake to contribute to the capital of the company in the event of its winding up. A company limited by guarantee is usually formed on a 'non profit basis'. Companies limited by guarantee use the words (Guarantee) Limited" as the last words of their n Unlimited Company

Means a company having unlimited liability of its members[78]

Peru

Philippines

All legal entities in the Philippines, including the recently approved one-person corporation (OPC), are registered with the Securities and Exchange Commission.

Russia

According to the Civil Code of Russian Federation the following corporate entities may be created:[84]: Part 1 

State companies

Joint-stock companies

Joint-stock companies:[84]: Part 1 

Partnerships

These are less common:

Saudi Arabia

Serbia

Singapore

Private Limited Company, Sole Proprietorship and Partnership are the predominant types of business found in Singapore.[85]

South Africa

Switzerland

AG (Aktiengesellschaft) SA (Société anonyme) SA (Società anonima) ≈ plc (UK) or Inc. (US). Min. share capital SFr 100,000. Bearer or registered shares, of a par value of min. SFr 0.01 each. Details of shareholders generally not publicly available (except for main shareholders and management shares of publicly listed companies).
GmbH (Gesellschaft mit beschränkter Haftung) Sàrl (Société à responsabilité limitée) Sagl (Società a garanzia limitata) ≈ Ltd. (UK), LLC (US). Min. capital SFr 20,000. Registered shares only, of a par value of min. SFr 100 each. Name, address and share of each owner (and any changes) publicly recorded in the Official Register of Commerce.[87]

Thailand

Turkey

According to Code of Obligations (fifth book of Civil Code) (Act No: 6098):

According to the Commercial Code (Act No: 6102):

Şahıs şirketleri ≈ Partnerships (Unlike the partnerships in Anglo-American law, they also have legal personality like companies)

Sermaye şirketleri ≈ Companies

According to the Capital Markets Act (Act No: 6362):

According to the Cooperatives Act (Act No: 1136):

Other entitites:

Tunisia

Ukraine

Company formation is regulated by the Ukrainian Civil Code[90] and Commercial Code,[91] Law On Business Associations,[92] Law On Joint Stock Companies,[93] Law On Limited Liability Companies and Additional Liability Companies.[94]

United Arab Emirates

In UAE Free Zones, a Free Zone Establishment (FZE) or Free Zone Company (FZC) is a limited liability company governed by the rules and regulations of the relevant zone in which it is established.[95]

United Kingdom

United States

In the United States, most businesses are incorporated under the law of a particular state. The federal government does not generally incorporate entities, with a few narrow exceptions.[citation needed]

Tax classifications

For federal tax purposes, the Internal Revenue Service has separate entity classification rules. Under the tax rules, an entity may be classified as a corporation, a partnership, a cooperative or a disregarded entity. A corporation is taxed as a C corporation unless it elects and meets the requirements to be taxed as a Subchapter S corporation. A disregarded entity has one owner (or a married couple as owner) that is not recognized for tax purposes as an entity separate from its owner. Types of disregarded entities include single-member LLCs; qualified sub-chapter S subsidiaries and qualified real estate investment trust subsidiaries. A disregarded entity's transparent tax status does not affect its status under state law. For example, for federal tax purposes, a sole-member LLC (SMLLC) is disregarded, so that all its assets and liabilities are treated as owned by its single member. But under state law, an SMLLC can contract in its own name and its owner is generally not personally liable for the debts and obligations of the entity.[98] To be recognized as a Cooperative for tax purposes Cooperatives must follow certain rules under Sub Chapter T of the Internal Revenue Code.[99]

Federally incorporated

Of the few types of companies that may exist under a federally issued charter, the bulk are banks, credit unions, and similar depository institutions. Such institutions are distinguished from state-chartered banks by including a key word in their formal names. For a bank, the key word is "national". A bank chartered by the Office of the Comptroller of the Currency (OCC) must have the word "national" in its name. A bank chartered by a state cannot have "national" in its name.

For a savings bank (formerly called a savings and loan association) or credit union, the key word is "federal", and the same rules apply; a federally chartered savings bank or credit union must have the word "federal" in its name, while a state chartered savings bank or credit union cannot have "federal" in its name.

Many federal governmental units are specially formed public corporations, while some private organizations have received a charter from Congress.

State, territory or commonwealth unincorporated

The following are the main business structures that can be created without licensure by the government:

Partnerships

3 main requirements for general partnership: 1. All general partners must share all profits and losses 2. Share controls (active management) 3. Intend to establish business relationship with one another

State, territory or commonwealth incorporated

Partnerships

Limited Liability Companies

Corporations

Other

Table of Required designations for corporations, by U.S. state, territory or commonwealth

Required designations for corporations, by U.S. state, territory or commonwealth:
State, territory or commonwealth Required in corporation name Authority
Alabama "corporation", or "incorporated", or an abbreviation of one of such words, or if a banking corporation the words "bank", "banking", or "bankers" § 10-2B-4.01(a)(1) Code of Alabama 1975
Alaska "corporation", "company", "incorporated", or "limited", or an abbreviation of one of these words; may not contain the word "city", "borough", or "village" or otherwise imply that the corporation is a municipality. § 10.06.105 (a) and (b), Alaska Corporations Code
Arizona "association", "bank", "company", "corporation", "limited" or "incorporated" or an abbreviation of one of these words or the equivalent in a foreign language. Corporation may not use "bank", "deposit", "credit union", "trust" or "trust company" unless it also has a license to operate one. May not use "limited liability company" or "limited company" or the abbreviations "L.L.C.", "L.C.", "LLC", or "LC" § 10-401 Arizona Revised Statutes
Arkansas "Corporation", "Company", or "Incorporated", "Limited" or shall contain an abbreviation of one of those words; but the name may not end with the word "Company" nor the abbreviation "Co." if the final word or abbreviation is immediately preceded by "and" or any symbol for "and" § 4-26-401 (1), Arkansas Code
California "corporation", "incorporated" or "limited" or an abbreviation of one of such words is required and for a statutory close corporations for corporate provisions to apply. May not contain "bank", "trust", "trustee" or "credit union" unless approved by the Commissioner of Financial Institutions. § 202(a), California Corporations Code
Colorado "corporation", "incorporated", "company", "limited", "corp.", "inc.", "co." or "ltd"; If the corporation is a professional corporation, it must contain the term or abbreviation "professional corporation", "p.c.", or "pc". § 7-90-601, Colorado Revised Statutes
Connecticut "corporation", "incorporated", "company", "Societa per Azioni" or "limited", or the abbreviation "corp.", "inc.", "co.", "S.p.A." or "ltd." § 33-655 General Statutes of Connecticut
Delaware "association", "company", "corporation", "club", "foundation", "fund", "incorporated", "institute", "society", "union", "syndicate", or "limited", (or abbreviations thereof, with or without punctuation), or words (or abbreviations thereof, with or without punctuation) of like import of foreign countries or jurisdictions (provided they are written in Roman characters or letters) Title 8, § 102, Delaware Code
District of Columbia "corporation", "company", "incorporated", or "limited", or shall contain an abbreviation of 1 of such words § 29–101.08 District of Columbia Official Code
Florida "corporation", "company", or "incorporated" or the abbreviation "Corp.", "Inc.", or "Co.", or the designation "Corp", "Inc", or "Co" § 607.0401 Florida Statutes
Georgia 'corporation,' 'incorporated,' 'company,' or 'limited,' or the abbreviation 'corp.,' 'inc.,' 'co.,' or 'ltd.,' or words or abbreviations of like import in another language; must not be longer than 80 characters O.C.G.A. § 14-2-401
Guam "corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another language; if the word "company" or its abbreviation is used, it shall not be immediately preceded by the word "and" or an abbreviation or symbol representing the word "and." Title 18, § 2110, Guam Code Annotated
Hawaii "corporation", "incorporated", or "limited", or the abbreviation "corp.", "inc.", or "ltd." § 414-51 Hawaii Revised Statutes
Idaho "corporation", "incorporated", "company", "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another language; provided however, that if the word "company" or its abbreviation is used it shall not be immediately preceded by the word "and" or by an abbreviation of or symbol representing the word "and" § 30-1-401 Idaho Statutes
Illinois "corporation", "company", "incorporated", or "limited", or an abbreviation of one of such words 805 ILCS 5/4.05 Illinois Compiled Statutes
Indiana "corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another language § 23-1-23-1 Indiana Code
Iowa "corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another language § 490.401 Iowa Acts
Kansas (except for banks) "association", "church", "college", "company", "corporation", "club", "foundation", "fund", "incorporated", "institute", "society", "union", "university", "syndicate" or "limited", or one of the abbreviations "co.", "corp.", "inc.", "ltd.", or words or abbreviations of like import in other languages if they are written in Roman characters or letters § 17-6002 Kansas Statutes
Kentucky "corporation", "incorporated" or the abbreviation "Inc.", or the word "company" or the abbreviation "Co."; but if the word "company" or the abbreviation "Co." is used, it may not be immediately preceded by the word "and" or the abbreviation "&." § 273.177 Kentucky Revised Statutes
Louisiana (except for railroad, telegraph and telephone corporations) "Corporation", "Incorporated" or "Limited", or the abbreviation of any of those words, or may contain instead the word "Company" or the abbreviation "Co." if the latter word or abbreviation is not immediately preceded by the word "and" or the symbol "&". No corporate name shall contain the phrase "doing business as" or the abbreviation "d/b/a". Only a bank or bank holding company is allowed to use any of "bank", "banker", "banking", "savings", "safe deposit", "trust", "trustee", "building and loan", "homestead", "credit union", "insurance", "casualty", "redevelopment corporation", or "electric cooperative". § 12:23 Louisiana Revised Statutes
Maine words or abbreviations of words that describe the nature of the entity, including "professional association", "corporation", "company", "incorporated", "chartered", "limited", "limited partnership", "limited liability company", "professional limited liability company", "limited liability partnership", "registered limited liability partnership", "service corporation" or "professional corporation"; beginning July 1, 2007, may also include "limited liability limited partnership" for business corporations: Title 13-C § 401 Maine Revised Statutes; for non-profit corporations: Title 13-B § 301-A Maine Revised Statutes
Maryland For Corporations: "Company", if it is not preceded by the word "and" or a symbol for the word "and"; "Corporation", "Incorporated" or "Limited" or abbreviations; for Limited liability companies: "limited liability company", "L.L.C.", "LLC", "L.C.", or "LC"; for Limited liability partnerships: "limited liability partnership", "L.L.P." or "LLP"; for Limited partnerships: "limited partnership", "L.P.", or "LP"; for Limited liability limited partnerships: "limited liability limited partnership", "L.L.L.P.", or "LLLP"; for Professional corporations: "chartered", "chtd.", "professional association", "P.A.", "professional corporation", or "P.C." Maryland Code – Corporations and Associations § 1–502
Massachusetts any name which, in the judgment of the secretary, indicates that it is a corporation General Laws Of Massachusetts – Chapter 155: Section 9
Michigan "corporation", "company", "incorporated", or "limited" or shall contain 1 of the following abbreviations, corp., co., inc., or ltd. Act 284 of 1972 Section 450.1211 Michigan Business Corporation Act
Minnesota nonprofit corporations are not required to use any of these words; for business corporations, they must use "corporation", "incorporated", or "limited", or shall contain an abbreviation of one or more of these words, or the word "company" or the abbreviation "Co." if that word or abbreviation is not immediately preceded by the word "and" or the character "&" Chapter 302A, Section 302A.115 Minnesota Statutes (for Business Corporations); Chapter 317A, Section 317A.115 Minnesota Statutes (for non-profit corporations)
Mississippi "corporation", "incorporated", "company" or "limited", or the abbreviation "corp.", "inc.", "co." or "ltd." or words or abbreviations of like import in another language § 79-4-4.01 Mississippi code
Missouri "corporation", "company", "incorporated", or "limited", or shall end with an abbreviation of one of said words

Chapter 351 Section 351.110 Missouri Revised Statutes

Montana "corporation", "incorporated", "company", or "limited"; the abbreviation "corp.", "inc.", "co.", or "ltd."; or words or abbreviations of similar meaning in another language 35-1-308 Montana Code Annotated
Nebraska corporation, incorporated, company, or limited, or the abbreviation corp., inc., co., or ltd., or words or abbreviations of like import in another language, except that a corporation organized to conduct a banking business under the Nebraska Banking Act may use a name which includes the word bank without using any such words or abbreviations Section 21-2028 State of Nebraska Statutes
Nevada No specific requirements stated except that a name appearing to be that of a natural person and containing a given name or initials must not be used as a corporate name except with an additional word or words such as "Incorporated", "Limited", "Inc.", "Ltd.", "Company", "Co.", "Corporation", "Corp.", or other word which identifies it as not being a natural person 78.035 Nevada Revised Statutes
New Hampshire Contain the word "corporation", "incorporated", or "limited" or the abbreviation "corp.", "inc.", or "ltd." New Hampshire Revised Statutes – Title XXVII; Section 293-A:4.01 for business corporations
New Jersey Shall contain the word "corporation", "company", "incorporated", or shall contain an abbreviation of one of those words, or shall include the abbreviation Ltd. New Jersey Statutes 14A:2-2
New Mexico contain the separate word "corporation", "company", "incorporated" or "limited" or shall contain a separate abbreviation of one of these words New Mexico Statutes Unannotated 53-11-7
New York Shall contain the word "corporation", "incorporated" or "limited", or an abbreviation of one of such words; there is also a long list of words a business corporation is not allowed to use without additional approval from other agencies including "board of trade", "state police", "urban development", "chamber of commerce", "state trooper", "urban relocation", "community renewal", "tenant relocation", "acceptance", "endowment", "loan", "annuity", "fidelity", "mortgage", "assurance", "finance", "savings" and many others New York State Consolidated Laws, Business Corporations Law § 301; Not-For-Profit Corporations Law, § 301
North Carolina A corporation must contain the word "corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd."; a limited liability company must contain the words "limited liability company" or the abbreviation "L.L.C." or "LLC", or the combination "ltd. liability co.", "limited liability co.", or "ltd. liability company"; a limited partnership that is not a limited liability limited partnership must contain the words "limited partnership", the abbreviation "L.P." or "LP", or the combination "ltd. partnership"; a limited liability limited partnership must contain the words "registered limited liability limited partnership" or "limited liability limited partnership" or the abbreviation "L.L.L.P.", "R.L.L.L.P.", "LLLP", or "RLLLP"; a registered limited liability partnership's name must contain the words "registered limited liability partnership" or "limited liability partnership" or the abbreviation "L.L.P.", "R.L.L.P.", "LLP" or "RLLP". North Carolina General Statutes § 55D‑20
North Dakota Must contain the word "company", "corporation", "incorporated", "limited", or an abbreviation of one or more of these words; may not contain the words "limited liability company", "limited partnership", "limited liability partnership", "limited liability limited partnership", or any abbreviation of these words. North Dakota Century Code 10–19.1–13
Ohio It shall end with or include the word or abbreviation "company", "co.", "corporation", "corp.", "incorporated", or "inc." Ohio Revised Code § 1701.05
Oklahoma The name of the corporation which shall contain one of the words "association", "company", "corporation", "club", "foundation", "fund", "incorporated", "institute", "society", "union", "syndicate", or "limited" or abbreviations thereof, with or without punctuation Oklahoma Statutes § 18-1006
Oregon For private corporations it shall contain one or more of the words "corporation", "incorporated", "company" or "limited" or an abbreviation of one or more of those words; shall not contain the word "cooperative". For non-profit corporations there is no specific requirement except the name cannot imply a purpose not dictated in its articles of incorporation and cannot contain the word "cooperative" or the phrase "limited partnership." Oregon Revised Statutes 60.094 for Private Corporations; ORS 65.094 for Non-Profit corporations
Pennsylvania Corporation, Corp., Company, Co., Incorporated, Inc., Limited, Ltd., Association., Fund., Syndicate or words or abbreviations of like import in languages other than English Pennsylvania Code, Chapter 19, § 23.3
Puerto Rico Corporation, Corp. or Inc., or words or abbreviations of like import in other languages, provided they are written in roman letters or characters Title 14, Subtitle 4, § 2602, Laws of Puerto Rico.
Rhode Island "corporation", "company", "incorporated", or "limited", or an abbreviation of one of these words Rhode Island General Laws § 7–1.2-401
South Carolina "corporation", "incorporated", "company", or "limited", the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another language South Carolina Code of Laws Section 33-4-101
South Dakota corporation, incorporated, company, or limited, or the abbreviation, corp., inc., co., or ltd., or terms or abbreviations of like import in another language South Dakota Codified Laws 47-1A-401
Tennessee "corporation", "incorporated", "company", or the abbreviation "corp.", "inc.", "co.", or words or abbreviations of like import in another language (provided they are written in Roman characters or letters); existing corporations which were formed using only "limited" or "ltd" are not required to change their name § 48-14-101 Tennessee Code
Texas "company", "corporation", "incorporated", or "limited", or an abbreviation of one of those words. Texas Business Organizations Code § 5.054
U.S. Virgin Islands name shall be such as to indicate that it is a corporation as distinguished from a natural person or partnership. Title Thirteen, § 2, Virgin Islands Code
Utah "corporation", "incorporated", "company"; the abbreviation: "corp.", "inc." or "co." or words or abbreviations of like import to the words or abbreviations listed in another language; without the written consent of the United States Olympic Committee, may not contain the words "Olympic", "Olympiad", or "Citius Altius Fortius"; without the written consent of the Division of Consumer Protection may not contain the words "university", "college" or "institute" § 16-10a-401 Utah Code
Vermont "corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another language; shall not have the word "cooperative" or any abbreviation thereof as part of its name unless the corporation is a worker cooperative corporation Title 11A, § 4.01 Vermont Statutes
Virginia "corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd." § 13.1–630. Code of Virginia
Washington "corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd."; must not include "Bank", "banking", "banker", "trust", "cooperative", or any combination of the words "industrial" and "loan", or any combination of any two or more of the words "building", "savings", "loan", "home", "association", and "society" § 23B.04.010 Revised Code of Washington
West Virginia "corporation", "incorporated", "company" or "limited", or the abbreviation "corp.", "inc.", "co." or "ltd.", or words or abbreviations of like import in another language § 31D-4-401 West Virginia Code
Wisconsin "corporation", "incorporated", "company" or "limited" or the abbreviation "corp.", "inc.", "co." or "ltd." or words or abbreviations of like import in another language § 180.0401 Wisconsin Statutes (for Stock corporations) and § 181.0401 Wisconsin Statutes (for non-stock corporations)
Wyoming Unclear; apparently any of "corporation", "company", "incorporated", and probably the usual abbreviations of "Corp." "Co." and "Inc." § 17-16-401 Wyoming Statutes

Uruguay

Uzbekistan

Venezuela

Vietnam

See also

Notes

  1. ^ The exception is a Reciprocal inter-insurance exchange see Unincorporated association.

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External links

  • v
  • t
  • e
Business organizations
Types
Corporate groups
  • Chaebol (South Korea)
  • Combine (Russia)
  • Concern (Germany)
  • Conglomerate (Anglosphere)
  • Keiretsu (Japan)
  • Xi (China)
  • Zaibatsu (Japan)
Business network
  • Bamboo network (Greater China and Southeast Asia)
  • Business alliance
  • Consortium
  • Joint venture
  • Patent pool
Oppositional groups
  • Trade union
  • Consumer organization
See also