Choosing a structure and filing the paperwork is the first thing every business does and the thing most people get wrong — usually by picking the entity someone mentioned at a networking event, or by filing something cheap online that does not match how the business actually operates.
We prepare and file business formation documents in California, from a simple DBA through to a full nonprofit with federal tax exemption.
What we set up
Sole Proprietorship / DBA Setup
Fictitious Business Name statement, county filing, and the newspaper publication California requires. Suits a single owner testing an idea or trading under a name other than their own. It creates no liability separation — worth understanding before you choose it rather than after.
LLC Formation
Articles of Organization, Statement of Information, EIN, and an operating agreement. The most common choice for small businesses that want liability separation without corporate formality. California LLCs carry an annual franchise tax obligation, and we make sure you know the number before you file, not in April.
Basic Corporation Formation
Articles of Incorporation, bylaws, initial board consents, stock issuance records, Statement of Information and EIN. The right structure if you intend to raise investment, issue shares, or operate with a board.
S-Corporation Election
Preparation of Form 2553 to elect S-corporation treatment, and the California election that goes with it. This is a tax election layered on an existing LLC or corporation, not an entity type. It has strict filing deadlines, and missing them generally costs you a year.
Whether the election benefits you depends on your numbers. We prepare the filing; we will tell you to run the arithmetic with a CPA before you commit to it.
Nonprofit Corporation Formation
California nonprofit Articles of Incorporation with the IRS purpose and dissolution language built in from the start, bylaws, conflict-of-interest policy, initial board records, EIN, and registration with the Attorney General’s Registry of Charitable Trusts.
501(c)(3) Federal Tax-Exemption Application
Form 1023 or Form 1023-EZ, including the narrative description of activities and the three-year budget — the two parts applications most often fail on. For organizations already incorporated. Full detail on the 501(c)(3) process →
Complete Nonprofit Formation & 501(c)(3) Package
Everything end to end: incorporation, governance documents, EIN, Attorney General registration, federal exemption, and California exemption via FTB Form 3500 or 3500A — sequenced so each filing is ready when the one before it clears. Plus a written calendar of your ongoing obligations so nothing lapses in year two.
Choosing between them
The honest position is that the right structure depends on liability exposure, how you want to be taxed, whether you will bring in owners or investors, and whether the purpose is charitable. Those are not questions with one right answer.
What we do is lay out what each structure means in practice — what it costs to start, what it costs annually, what it protects, and what it obliges you to keep doing. You make the decision. Where the choice turns on a significant tax question, we will say so and recommend you take it to a CPA before filing.
Where new entities run into trouble
- Formed, then abandoned. The entity is registered and the follow-on obligations are not — Statement of Information, franchise tax, registered agent — and it falls out of good standing.
- Nonprofit articles missing federal language. Filed correctly with the state, rejected federally, and amending afterwards costs a filing and weeks.
- No operating agreement or bylaws. Fine until two owners disagree, at which point there is nothing to point at.
- S-corp election missed. The deadline is unforgiving and the cost is a full tax year.
- Name not checked properly against state records before filing.
Formation is step one of selling to government
If any part of your plan involves government contracts or federal grants, the entity you form and the exact name and address you file are what every later registration must match. SAM.gov entity validation compares your submission against your formation record character for character, and a mismatch there is the single most common reason registrations stall.
Forming with that in mind costs nothing extra. Fixing it afterwards is the expensive version.
What we do, and what we do not
We prepare and file documents, and we explain how each structure works. That is document preparation, research and filing support.
We are not attorneys or CPAs, and we do not provide legal or tax advice. We will not tell you which entity to choose as a legal recommendation, draft bespoke provisions to resolve a dispute between owners, or represent you before a government agency. Where a matter needs a lawyer or an accountant, we say so early and work alongside whoever you engage.
Government filing fees are set by the state and the IRS, are paid by you directly, and are separate from our fee.
Common questions
LLC or corporation?
Broadly, an LLC is simpler to run and a corporation is better suited to raising investment and issuing stock. The tax treatment can be similar depending on elections made. Tell us how you plan to operate and we will explain what each would mean for you.
Can I convert later?
Usually yes, and it is more work than starting correctly. Conversions can also carry tax consequences, which is a question for a CPA.
How long does formation take?
State processing times vary and expedited options exist for an additional state fee. Federal tax exemption is much slower than incorporation — the two should not be planned as one timeline.
Do I need a registered agent?
California requires an agent for service of process with a physical California address. It can be an individual or a commercial service, and we will explain the trade-off.
I already formed my entity. Can you help?
Yes. Common requests are bringing a lapsed entity back into good standing, adding governance documents that were never prepared, filing an S-corp election, or correcting a formation record before a SAM.gov registration.
Where we work
We deliver nationwide, remotely. Federal registrations, federal and foundation grants, and proposal work are not tied to geography — most of our engagements never require anyone to be in the same room.
In California we work across Los Angeles County, Orange County, Riverside County, San Bernardino County and the wider Inland Empire, plus San Diego, Ventura and the Central Valley. State-specific programmes such as Cal eProcure and California SB certification are, by definition, California only — everything else travels.
Our office is in downtown San Bernardino. See all service areas.
Request a Quote
- Call (909) 454-7076 — the fastest route. Monday to Friday.
- Book a consultation — pick a time that suits you.
- Email us about Business Formation — opens a message already titled, so it reaches the right person.
If you only want to know whether you need this at all, ask. There is no charge for that conversation.
GERC is a woman-led advisory firm in downtown San Bernardino, registered in SAM.gov under CAGE code 11SD2, certified as a California Small Business (Micro) and for Public Works.
Related: nonprofit formation & 501(c)(3) · SAM.gov registration · government contracting support