> I don't know Illinois law well, but there are good reasons why most corporations are Delaware (with a few in Nevada and a couple other states), including tax

> I don't know Illinois law well, but there are good reasons why most corporations are Delaware (with a few in Nevada and a couple other states), including tax and governance issues. CA works really hard to ensure that there are no tax advantages to incorporating elsewhere. If you do biz in CA, you pay CA taxes on that biz (and possibly some other biz - CA wants money). In fact, CA even has a minimum fee ($5-800 IIRC) for doing biz here even if you don't make money.