This article or section deals primarily with the United States and does not represent a worldwide view of the subject. Please improve this article or discuss the issue on the talk page. This article does not cite any references or sources. (December 2007) Please help improve this article by adding citations to reliable sources. Unverifiable material may be challenged and removed. Companies law Basic forms: Sole proprietorship Partnership (General · Limited · LLP) Corporation (LLC · S · C) Cooperative United States: Business trust LLLP · Series LLC Delaware corporation Nevada corporation European Economic Area, including European Union: SE · SCE United Kingdom / Commonwealth / Ireland: Limited company (By shares · By guarantee) (Public · Proprietary) Community interest company Civil law countries: AB · AG · ANS · A/S · AS K.K. · N.V. · OY · S.A. · GmbH Doctrines Corporate governance Limited liability · Ultra vires Business judgment rule Internal affairs doctrine De facto corporation and corporation by estoppel Piercing the corporate veil Rochdale Principles Related areas of law Contract · Civil procedure Incorporation (abbreviated Inc. in U.S. and Canadian business names) is the forming of a new corporation (a corporation being a legal entity that is effectively recognised as a person, albeit a fictitious one, under the law). The corporation may be a business, a non-profit organization, sports club or even a government of a new city or town. This article focuses on the process of incorporation; see also corporation.