Cooley Protect – Patent Resource Center

Create and Protect

Cooley Protect is a free resource designed by Cooley’s patent counseling & prosecution team.

Introducing Cooley GO in Asia

Cooley GO in Asia offers the same free founder-focused legal resources and document generators that the US and UK ecosystems have come to trust.

Maximizing QSBS for Entrepreneurs

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Information on how to optimize QSBS for Entrepreneurs

Your Startup Received an Audit Notice – What’s Next?

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While no one likes receiving an audit notice in the mail, the process can be less daunting if you understand some of the basics.

S CORPORATION [S Corp]

Glossary Term

An “S election” is the process by which a company designates itself as an S Corporation. S Corporations generally do not pay federal income tax but pass the tax liability for their profits through to their stockholders.

Pass-Through Taxation

Glossary Term

Pass-through (or “flow thru”) taxation exists when owners of applicable types of business entities pay taxes on the business profits in their personal tax return forms.

Choosing the Correct Business Entity: The Basics

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This article briefly introduces each of the principal business forms, namely corporations, partnerships, LLCs and sole proprietorships.

Limited Liability Companies (LLC): The Basics

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Learn the basics about what LLCs are, how they differ from S corporations and partnerships, and when you might want to use one.

S Corporations: The Basics

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Learn the basics about how an "S Corporation" differs from the more common "C Corporation" before you decide to make the IRS election for S corp status.

Comparison of C Corp, S Corp and LLC Entity Types

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Discover the key similarities and differences between C corporation, S corporation and limited liability company (LLC) business entities.

Corporations: The Basics

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Learn the basics about what a corporation is before you decide what entity your business should take.