S-Corp Information – District of Columbia

Address of state corporation department:
Department of Consumer and Regulatory Affairs
Business and Professional Licensing Administration
Corporations Division
941 North Capitol Street, NE
Washington DC 20002
Telephone: (202) 442-4400
State web address: http://dccouncil.washington.dc.us/
State law reference: District of Columbia Code, Title 29, Chapter 1.
Title of filing: Articles of Incorporation.
Filing Fees: $150.
Other fees: Initial license fee upon filing, minimum $35 for authorizing up to $100,000 of authorized stock.
Name reservation: Reservable for 60 days for $35 fee. (Section 29-101.09).
Name requirements: Corporation, Incorporated, Company, Limited, or abbreviation. (Section 29-101.08).
Incorporator requirements: One or more persons, 18 years or older. (Section 29-101.46).
Corporate purpose requirements: A specific primary purpose must be stated. (Section 29-101.47).
Director requirements: One or more. (Section 29-101.47).
Paid-in capital requirements: Articles must state minimum of $1,000. (Section 29-101.47).
Annual report requirement: Yes, to Department of Consumer and Regulatory Affairs. The report is due by April
15 the year after incorporation, and by April 15 every two years thereafter. (Section 29-101.98).
Publication requirements: None.
Other provisions: Corporation’s name must not indicate that corporation is organized under an Act of Congress.
(Section 29-101.08). Provisions limiting or denying shareholders’ preemptive rights should be stated in the Articles
of Incorporation, and if there are no such provisions, the Articles of Incorporation should so specify.