The terms "C Corporation" and "S Corporation" have to do with how you pay federal taxes. That's orthogonal to the duties of the Secretary. I honestly don't kn

The terms "C Corporation" and "S Corporation" have to do with how you pay federal taxes. That's orthogonal to the duties of the Secretary. I honestly don't know how often you have to keep minutes. If I had to take a guess at it, I would say that corporate bylaws commonly require that a stockholder's meeting be held once per year. Honestly I don't know but I don't recall ever reading that even a stockholder meeting was required by law. However - and again I am guessing - my expectation is that, were minutes required at all, failure to do so would be a civil rather than a criminal offense, and that the only ones with standing to sue would be the stockholders. Whether that's a problem depends on the nature of your specific corporation.