I wish the answer to this were more existential, and thus more interesting. Alas, it’s as simple as this: when you duly file Articles of Incorporation, also know as charter documents, with the state official authorized to recognize and process such filings. In California, it’s the Secretary of State. In Delaware, it’s the Division of Corporations. Same for LLCs, except it tends to be called Articles of Organization.
When does a corporation become a corporation? An LLC?
About the Author: David Herzog
Since 1993, I have represented hundreds of businesses and individuals in a variety of industries. Small business legal advising . . . that's my thing.