Delaware tends to be the overall preferred state for incorporation. However, I can't tell from just the details of your post if you are over-complicating thing

Delaware tends to be the overall preferred state for incorporation. However, I can't tell from just the details of your post if you are over-complicating things or not. A cache of domain names is really not anything too significant and I don't think you require too much formality there corporation-wise. Start an LLC, transfer all the domains to that and then file your annual business paperwork. Ultimately, your question is best answered by a business attorney. If you really have a need for this sort of setup, then the couple of hundred dollars in consulting fees (plus some personal time spent researching things and your own and then asking targeted questions here and elsewhere) should be a small investment to make. Having a good relationship with a business and tax consultant can be very valuable. Again, hard to tell from just your post here, but I don't think the "national" aspect of what you're looking for is anything so extreme that a decent local business attorney couldn't help you out.