A Corporation (or C-Corp) is formed at the state level by filing Articles of Incorporation with the Secretary of State within the state of incorporation. There are also specific ongoing regulations and filing requirements that corporations are required to satisfy. 

Over the years, the C-Corp structure has been a very successful and useful innovation that has allowed a group of individuals to collectively pool their resources and capital to pursue a common purpose, with their risk limited solely to the amount of stock owned. 

It is important to note that unlike the LLC and the S-Corp whose owners can benefit from pass-through taxation, the C-Corp structure is required to file corporate tax returns.

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