§00Structure · Glossary
Delaware C-Corp
A corporation formed under Delaware General Corporation Law, taxed at the corporate level.
In full
The Delaware C-Corporation is the dominant structure for venture-backed and publicly-traded U.S. companies. It pairs cleanly with capital formation, multi-class equity, the tax break that can apply when founders sell qualifying shares later, and treaty residency claims. Foreign founders raising institutional capital typically convert to Delaware C-Corp at or before Series A.
Governed by: Delaware General Corporation Law.
This definition is general information about how the term is used in U.S. cross-border tax. It is not advice, and how it applies depends on your own facts and on the treaty, if any, in force with your country.