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what type of company is fog creek?

Is it an S corp or LLC, or C corp? If C corp, is it based in Delaware or NYC? (or somewhere else)

Just trying to get some ideas on what will work for my company. Right now I do consulting as an LLC in Boston, but am wanting to move to NYC, taper off the consulting, and focus more on selling my product. Obviously I will be talking to my accountant but wanted to get some ideas first.


Saturday, September 13, 2003

Most states now have a searchable database of corporate filings.  (Usually in the state's Secretary of State office.)  Go to

and plug in "Fog Creek."  This just tells you that it's organized as a Delaware corporation that's doing business in New York.  Whether it's a S corp or a C corp depends on separate forms filed with the IRS, which AFAIK aren't publicly accessible. 

As a practical matter, there often isn't a huge functional difference between an LLC and a corporation.  The major benefit of an LLC is that it can be structured more informally, and the major benefit of a corporation is that its structure is a bit more familiar to people (like potential investors and shareholders.)  Both offer limited liability and different options for tax treatment, depending on the state laws. 

Of course, this is not legal advice.  As always, consult with your accountant, or better yet a lawyer who specializes in corporate law.  <g>

Robert Jacobson
Saturday, September 13, 2003

For a good discussion on the pros and cons of different corporate structures, see Tax Savvy for Small Business
by Daily.

It does a good job of discussing the financial aspects of the decision.  (I have no vested interest.)

Saturday, September 13, 2003

And remember that the rules are different for each state, of course.

Flamebait Sr.
Sunday, September 14, 2003

thanks for the information!

Sunday, September 14, 2003

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