Company forms & group structures · Working
C corporation
Also called: C corp
ELI5
A United States corporation taxed separately from its shareholders under federal tax rules.
Used in conversation
“Compare c corporation with the same cohort and period before drawing a conclusion.”
Pitch context
You will see “C corporation” in board papers, contracts, policies, risk registers and compliance reports when the discussion reaches company forms & group structures.
Why it matters: In company forms & group structures, a loose definition can change rights, obligations, approval, disclosure or enforceability.
Caution
Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.
Sources & evidence · 3
Direct term-level sources and supporting source families.
- OECD — G20/OECD Principles of Corporate Governance 2023Direct source · institutional · checked 2026-08-16
- U.S. Securities and Exchange Commission — EDGAR and filing resourcesDirect source · primary · checked 2026-08-16
- National Institute of Standards and Technology — Computer Security Resource Center GlossarySupporting source family · primary · checked 2026-08-16