S-Corp Information – Delaware
Address of state corporation department:
Delaware Department of State
Division of Corporations
401 Federal Street, Suite 4
Dover, DE 19901
State web address: http://www.delaware.gov/
State law reference: Delaware Code, Title 8, Chapter 1.
Title of filing: Certificate of Incorporation.
Filing Fees: $89.
Other fees: None.
Name reservation: Reservable for 120 days for $75 fee.
Name requirements: Association, Company, Corporation, Club, Foundation, Fund, Incorporated, Institute, Limited,
Society, Union, Syndicate, or abbreviation. (Section 102).
Incorporator requirements: One or more persons or entities (need not be residents). (Section 101).
Corporate purpose requirements: General “all purpose” clause (see instructions). (Section 101).
Director requirements: One or more (may be nonresidents). (Section 141).
Paid-in capital requirements: None.
Annual report requirement: Yes, to Department of State, with filing fee of $25. Annual franchise tax report
required, with minimum tax of $35. (Section 502).
Publication requirements: None.
Other provisions: If the powers of the incorporator or incorporators terminate when the Certificate of Incorporation
is filed, the Certificate must include the names and mailing addresses of the persons who will serve as directors
until the first annual meeting of stockholders or until their successors are elected and qualify. (Section 102).