This is true for most businesses as well. I would also add that Delaware's SoS has taken a very service-oriented approach to incorporation within the state. For

This is true for most businesses as well. I would also add that Delaware's SoS has taken a very service-oriented approach to incorporation within the state. For example, you can generally form entities in Delaware as late as 9PM EST (imagine making a non-IRS federal filing past 5:00!). That's just how seriously Delaware takes it. Below it is suggested that Delaware is cheaper, in fact it can be much more expensive for this reason.