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C Corporation Definition

“C” corporation – n : the most common legal form of organization for a company. Virtually all
established companies of any meaningful size, as well virtually all startups that seek outside investment capital (venture capital), take this form (as opposed to other legal forms such as an “S” corporation, LLC or LP). Though the income of “C” corporations is subject to double taxation (federal and state governments tax a corporation’s earnings as well as dividends distributed by the corporations to shareholders ), many venture-fundable companies chose this structure because it is advantageous from a long-term capital gains perspective for tax purposes.

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Adapted from "The CompanyCrafters Entrepreneur's Dictionary"
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