CERTIFICATE OF INCORPORATION

PREAMBLE

This Certificate of Incorporation ("Certificate") for [Company Name], Inc. effective [Date] establishes a Delaware C-Corporation pursuant to the DGCL. Legal Framework: Delaware General Corporation Law (DGCL) §101-110, US Internal Revenue Code 26 USC §1361 (S-Corp Election), IRC §302 (Redemptions), Securities Act 15 USC §77a (IPO Framework).

1.1 Corporate Name (CRITICAL): Per DGCL §102:
• Corporation Name: [Company Name], Inc.
• Name Availability: Reserved (checked with Delaware Division of Corporations)
• Business Type: [Software / Biotech / Real Estate / Other]
1.2 Delaware Jurisdiction (BEST PRACTICE): Delaware chosen for per DGCL benefits:
☑ Established Corporate Law (200+ years precedent)
☑ Investor-friendly Courts (Court of Chancery specialized)
☑ Tax Advantages (no sales tax for services)
☑ Privacy (nominee agents permitted per §102)
1.3 Registered Agent & Principal Office: Per DGCL §102:
• Registered Agent: [Agent Name / Registered Agent Service]
• Registered Office: [Delaware Address]
• County: [Delaware County] (typically New Castle)
• Principal Place of Business: [Actual Office Address (can be outside DE)]

2.1 Corporate Purpose (STANDARD): Per DGCL §102(a)(3):
☐ General Purpose: "To engage in any lawful act or activity for which corporations may be organized under DGCL"
☐ Specific Purpose: [e.g., "Development, licensing, and sale of AI software solutions"]
2.2 Powers (BROAD DISCRETION): Per DGCL §121 (Powers):
☑ Create debt securities (bonds, notes per §121(b))
☑ Repurchase stock (treasury stock per §131)
☑ Establish subsidiaries
☑ Enter contracts outside corporate charter

3.1 Authorized Shares (CRITICAL FOR FUNDING): Per DGCL §102(a)(4):
• Common Stock: [10,000,000] shares, par value $[0.0001] per share
• Preferred Stock: [1,000,000] shares, par value $[0.0001] per share
3.2 Preferred Stock Terms (FOR VENTURE FUNDING): Per DGCL §102(a)(4):
• Board Authorized to Set Terms (Series A, B, C rights/preferences)
• Voting Rights: [1 vote per share / Multi-vote]
• Dividend Rights: [Non-cumulative / Cumulative]
• Liquidation Preference: [1x / 2x / Participating]
• Anti-Dilution: [Weighted-average / Full ratchet]
3.3 Treasury Stock Provision: Per DGCL §131:
☑ Corporation authorized to repurchase/hold stock (treasury stock)

4.1 Incorporator (AT FORMATION): Per DGCL §102(a)(1):
• Incorporator Name: [Name]
• Address: [Address]
• Role: Merely signs Certificate; signs away authority immediately per DGCL §107
4.2 Board of Directors (POST-FORMATION): Per DGCL §141:
• Number of Directors: [1 / 3 / 5 / Board size]
• Initial Directors: [Names] (elected by incorporator at first organizational meeting)
• Term: Until successors elected & qualified (per §141(b))
4.3 Officers (STANDARD): Per DGCL §142:
• President: [Name]
• Secretary: [Name] (maintains corporate records per §142(b))
• Treasurer: [Name] (manages finances)

5.1 Bylaws Adoption: Per DGCL §109 (Bylaws):
• Bylaws adopted by Board of Directors (or shareholders per §109(a))
• Bylaws may specify: meeting procedures, voting, quorum, committees, etc.
• Bylaws do NOT conflict with Certificate (charter is superior per §109(b))
5.2 Directors' Fiduciary Duties (STATUTORY DUTIES): Per DGCL §141(a):
☑ Duty of Care: Informed, good-faith decision-making per §141(e) Business Judgment Rule
☑ Duty of Loyalty: No conflicts of interest (disclosure required per §144)
☑ Duty of Disclosure: Material facts to shareholders
5.3 Shareholder Voting (PER SHARE): Per DGCL §212:
• Common Stock: 1 vote per share (unless otherwise stated)
• Preferred Stock: Voting per preferred series terms

6.1 Amendment of Certificate: Per DGCL §242 (Amendment):
• Amendment approved by Board + Shareholders (majority per §242(b))
• Amendment filed with Delaware Division of Corporations
• Certificate amended becomes effective upon filing per §242(c)
6.2 Dissolution (IF NEEDED): Per DGCL §275 (Dissolution):
• Voluntary dissolution: Shareholders vote (majority per §275(b))
• Certificate of Dissolution filed per §275(c)
• Liquidation proceeds: Shareholders pro-rata per §282 (Creditors first)
6.3 Perpetual Existence: Per DGCL §102:
☑ Certificate may NOT expire (perpetual duration unless amended)

7.1 C-Corporation Taxation (DEFAULT): Per IRC §1361:
☑ Entity taxed at corporate level (21% federal tax rate per §11(a) TCJA 2017)
☑ Dividends taxed at shareholder level (qualified dividend rate ~20% per §1(h))
☑ Allows S-Corp election (opt-in) for pass-through taxation per §1362(a)
7.2 Optional S-Corp Election: If eligible per IRC §1362:
• Only US shareholders (citizens/residents per §1361(b)(1))
• Max 100 shareholders per §1361(b)(1)(A)
• One class of stock only per §1361(b)(1)(D)
• Election filed (Form 2553) within 60 days of formation per §1362(b)

8.1 Certificate Filing (OFFICIAL REQUIREMENT): Per DGCL §103:
• Filed with: Delaware Division of Corporations (Wilmington, DE)
• Filing Fee: $[75-250] (based on authorized stock)
• Effective Date: Upon filing per §103(c)
• Certificate Issued: State issues official Certificate of Incorporation
8.2 Legal Effect (CORPORATION CREATED): Per DGCL §106:
☑ Entity becomes separate legal person (distinct from shareholders)
☑ Limited Liability: Shareholders NOT liable for corporate debts per §102 (unless pierced)
☑ Perpetual Duration: Exists until dissolved per §102
☑ Right to Contract: Enter agreements, sue/be sued per §121