S-Corp Information – Nebraska

By | February 13, 2008

Address of state corporation department:
Nebraska Secretary of State
Corporation Division
Box 94608
Lincoln NE 68509
Telephone: (402) 471-4079
State web address: http://www.unicam.state.ne.us/web/public/home
State law reference: Revised Statutes of Nebraska, Chapter 21, Sections 2001+.
Title of filing: Articles of Incorporation.
Filing Fees: Variable fee based on amount of stock. Minimum fee of $60 is charged where value of capital stock
is $10,000 or less. (Section 21-2005).
Other fees: Recording, $5 per page; copying, $1 per page; certificate, $10. (Section 21-2005).
Name reservation: Reservable for 120 days for $30 fee. (Section 21-2029).
Name requirements: Corporation, Incorporated, Company, Limited, or abbreviation. (Section 21-2028).
Incorporator requirements: One or more persons or entities. (Sections 21-2017, 21-2014).
Corporate purpose requirements: General “all purpose” clause (see instructions). (Section 21-2024)
Director requirements: One or more (may be nonresidents). (Sections 21-2079, 21-2080). But the shareholders
can agree that there will be no board of directors and the corporation will be managed by shareholders instead.
(Section 21-2069).
Paid-in capital requirements: None.
Annual report requirement: Yes, biennial report to the Secretary of State. (Section 21-301). Filing fee $25, plus
$5 per page recording fee.
Publication requirements: Notice of incorporation must be published for three consecutive weeks. (Section 21-
20,189).
Other provisions: The Articles of Incorporation must include any provision limiting or eliminating the requirement
to hold an annual meeting of the shareholders if the corporation is registered or intends to register as an
investment company under the federal Investment Company Act of 1940. The provision shall not be effective if
such corporation does not become or ceases to be so registered. (Section 21-2018).