North Dakota Startup
Registering a North Dakota startup but not sure how to begin? ClickandInc.com can
help! Let's look at a few of the main business types.
North Dakota Trade Name
A North Dakota
trade name is a type of unincorporated business entity owned by either an
individual or another business entity, such as a corporation or LLC.
Known as a DBA or assumed name in other states, a North Dakota trade name is one
of the simplest types of business to form and the simplest to discontinue. As it
is directly tied to its owner, it will cease to exist when the owner dies. In order
to continue operating the trade name in North Dakota, the filing must be renewed
every 5 years.
In addition to registering the trade name in North Dakota with the Secretary of
State's office in Bismarck, you must also obtain any licenses or permits that may
be required by your county or city for your industry.
North Dakota Corporation
In contrast to sole proprietorships and general partnerships, a
North Dakota Corporation is a legally separate entity from its individual
owners, and it provides limited liability to those owners against their personal
assets being seized to pay for debts or other financial obligations of the business.
Corporations in North Dakota can exist perpetually, provided they remain in compliance
and are not involuntarily dissolved by the state.
C Corporation
The default type of corporation is a
C corporation. This type of structure experiences "double taxation" by which
their corporate income is taxed once at the corporate level, then again at the individual
level as shareholder payments. It also has a high degree of flexibility when it
comes to the entities or individuals that can act as shareholders.
S Corporation
If a North Dakota corporation does not require so much ownership flexibility but
would like a lighter tax burden, it can elect to be treated as an
S corporation by the IRS. This enables the corporation to be treated as
a pass-through entity, meaning that corporate income is taxed only upon distribution
to the shareholders.
North Dakota Foreign Corporation
A corporation already registered in another state may do business in North Dakota
as well, but only if they first register as a
North Dakota Foreign Corporation. This registration is required prior to
transacting business or conducting business affairs in the state, and it is a prerequisite
to obtaining any other licenses or permits required for your business.
In order to register as a foreign corporation in North Dakota, two forms must be
submitted along with the registration fee: the Certificate of Authority Foreign
Corporation application, and a Certificate of Good Standing from the original state
of registration (to verify your domestic corporation's existence and standing).
Any applicable professional licenses or state, county, or city permits may also
be required.
If the legal name of the domestic corporation is already in use in North Dakota,
your foreign corporation registration may be required to include a Trade Name registration
for use in the state to distinguish it from the entity currently on file.
North Dakota LLC
A North Dakota LLC
provides much of the structural flexibility of a C corporation, but it can elect
to be taxed in one of a few different ways, depending on its number of owners, by
the IRS.
An LLC, or limited liability company, provides (obviously) limited liability to
its owners, like a corporation. One of the main differences is that while a corporation
is required to distribute profits to its shareholders in proportion to the amount
of shares they own (and, therefore, the amount of money they have contributed to
the business), an LLC can distribute profits in any proportion the members have
agreed on in the
LLC Operating Agreement.
North Dakota Nonprofit Corporation
A
North Dakota Nonprofit Corporation can be registered with the Secretary
of State's office, but in order to form a 501c3 nonprofit and accept tax-deductible
donations, the organization must go on to register as a 501c3 nonprofit corporation
with the IRS.
The 501c3 registration process cannot
be completed until the organization has officially registered in North Dakota, and
it can take up to 9 months for the IRS to accept your application, depending on
how prepared you are. Bear in mind that the minimum state requirements for the Articles
of Incorporation may not meet the IRS's requirements, so it's important to determine
your requirements so that your organization does not experience delays in its 501c3
acceptance.