California: Business Corporation Formation Filing Requirements

verified against the statute 2026-08-13 6 statute sources

The short answer

File General Stock Articles of Incorporation with the California Secretary of State. The articles state the name, prescribed lawful-purpose clause, initial agent and office addresses, and authorized shares; corporate existence begins on filing, and an initial Statement of Information is due within 90 days.

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This is the general rule in California. Ask about your specific facts and see which parts of current California law apply, with citations to the statutes.

Governing law and formation recordCalifornia General Corporation Law; file articles of incorporation with the Secretary of State (§§ 110(a), 200(a))
Incorporator and signatureOne or more eligible persons or entities; if no initial directors are named, they sign as incorporators; named initial directors instead sign and acknowledge (§ 200(a)-(b))
Name, purpose, and durationName plus prescribed lawful-purpose statement; ordinary stock name needs no designator; existence is perpetual unless law or articles provide otherwise (§§ 200(c), 201(b), 202(a)-(b))
Agent, office, and addressesInitial agent name and California street address; initial principal-office street address; different mailing address, if any (§ 202(c)-(e))
Shares, classes, and par valueOne class: total authorized shares; multiple classes/series: counts, designations, and rights/restrictions; no par-value statement required (§ 202(f)-(g))
Directors and other disclosuresInitial directors are optional in articles, but if named their names and addresses appear and each signs and acknowledges (§§ 200(b), 204(c))
Optional and restricted provisionsMay add specified duration, voting, transfer, director-liability, indemnification, management, and other lawful terms; statutory limits apply (§ 204)
Method, fee, attachments, and effectGeneral Stock articles are online only; $100 base fee; ordinary filing takes effect on filing and original articles cannot use § 110(c)'s delayed-effective-date route (§§ 110(a), (c), 200(c); SOS)
Initial report, publication, and follow-upInitial Statement of Information due within 90 days, online only, $25; no ordinary formation-publication step (§ 1502(a); SOS)
Organization, officers, and bylawsIf directors were not named, incorporators may adopt bylaws and elect directors/officers; bylaws fix board size, and the board generally chooses required officers (§§ 210-212, 312)

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Requirements one by one

The articles create the corporation on filing

Corporations Code § 200 permits one or more eligible persons or entities to form
the corporation by executing and filing articles. If the articles name initial
directors, each named director signs and acknowledges them. Otherwise, one or
more eligible persons sign and become the incorporators. Corporate existence
begins when the articles are filed and is perpetual unless law or the articles
provide otherwise.

Section 110 permits many later corporate instruments to specify an effective
date up to 90 days after filing, but expressly excludes original articles from
that delayed-effective-date rule. The agency currently lists General Stock
articles as an online-only filing with a $100 base fee.

Required public terms are concentrated in § 202

For an ordinary general-stock corporation, § 202 requires the corporate name,
the statute's prescribed general lawful-purpose statement, the initial agent's
name and California street address, the initial principal-office street address,
and a different mailing address if there is one.

A one-class corporation states its total authorized shares. A corporation with
multiple classes or a class divided into series must state the counts and
designations and must supply the rights, preferences, privileges, and
restrictions required by § 202(g). The statute does not require an ordinary
corporation to state par value.

Optional charter terms have real statutory boundaries

Section 204 permits, among other things, a fixed end date, heightened voting or
quorum requirements, transfer restrictions, initial-director names and
addresses, specified director-liability limits, indemnification provisions, and
other lawful management terms. These provisions are optional, and the section's
exceptions matter. For example, its director-liability language does not permit
eliminating liability for the listed misconduct, improper benefits, or other
excluded acts, and it does not eliminate liability for acts taken as an officer.

Organization continues after the public filing

If the articles did not name initial directors, § 210 lets the incorporators act
until directors are elected, including adopting bylaws and electing directors
and officers. Sections 211 and 212 place bylaw authority with the board or
outstanding shares, subject to the articles and the statutory rules, and require
the bylaws or articles to establish the board's size or permitted range.

Section 312 requires a chairperson or president or both, a secretary, and a
chief financial officer. Unless the articles or bylaws provide otherwise, the
board chooses the officers.

The first Statement of Information is a separate public filing

Section 1502 requires the first Statement of Information within 90 days after
the original articles. It publicly reports the directors, specified officers,
principal-office information, and agent information. The Secretary of State
currently lists the domestic-stock statement as online only with a $25 fee. It
then recurs annually, but later recurring compliance is outside this formation
survey.

What trips people up

The corporate-name designator is not a general-stock requirement in § 202(a).
The words “corporation,” “incorporated,” or “limited,” or an abbreviation, are
required there when the corporation is intended to use California's close-
corporation provisions. Every name still must satisfy § 201's misleading-name
and distinguishability rules.

Naming initial directors changes the execution route. It also makes their names
and addresses part of the articles. If no initial directors are named, the
signers become incorporators and handle the organization until directors are
elected.

Common questions

Must the articles list the first officers?

No. The required article contents in § 202 do not include officers. Officers are
chosen during organization, and their names and addresses appear in the initial
Statement of Information under § 1502.

Does California require par value in ordinary articles?

No. Section 202 requires authorized-share counts and, for multiple classes or
series, their designations and rights. It does not require a par-value field.

Is newspaper publication required after an ordinary general-stock filing?

No publication step appears in the formation provisions cited here or in the
Secretary of State's current General Stock filing workflow. The immediate
separate state filing is the Statement of Information due within 90 days.

Statutes and sources

  • Cal. Corp. Code §§ 110, 200-204, 210-212, 312, and 1502 — current official
    Legislative Counsel bulk text, accessed August 13, 2026.
  • California Secretary of State, Corporations — California (Domestic) — current
    General Stock articles and Domestic Stock Statement of Information method,
    deadline, and fees, accessed August 13, 2026.

Source links

Every statute quoted above, linked, with the date we checked it.

Cal. Corp. Code § 110 and § 200 · accessed 2026-08-13
Cal. Corp. Code § 201 and § 202 · accessed 2026-08-13
Cal. Corp. Code § 204 · accessed 2026-08-13
Cal. Corp. Code § 1502 · accessed 2026-08-13
This page is general legal information about the state formation filing and immediate statutory organization of an ordinary domestic for-profit corporation, not legal, tax, accounting, securities, licensing, capitalization, or entity-choice advice. Filing methods, fees, forms, attachments, public disclosures, publication, expedited service, and initial reports change more often than the underlying corporation act. Professional, nonprofit, benefit, regulated, public, foreign, and converted entities may use different documents or rules. Filing the formation record does not by itself issue shares, obtain an EIN or tax election, satisfy securities law, obtain a license, or register the corporation elsewhere. Verified against the cited official statute and filing materials on the date shown; confirm current instructions with the filing office and obtain licensed advice for a rejected filing, disputed effective date, specialized charter term, or capital structure.

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