Karl Auerbach reminded me in private mail (forwarded with permission)
On Tue, 21 Sep 2004, scott bradner wrote:
The Scenario C document says that there are 3 prerequisites required
before the option of a corporation can be "considered viable at all"
...
3/ assurance that a corporation would be tax exempt
...
re: 3/ Of course, there can be no assurance that a corporation will be
tax exempt unless 1/ it already is, or 2/ the IRS rules that it is...
Don't forget that corporations are essentially creatures of state law and
that the IRS characterization is layered on after the new entity has
jumped through all the hoops that the particular state requires.
(It's way too easy to focus on the IRS tax exemption and forget that a
corporation, in fact mnay common forms of legally cognizable entities in
the use, are creations of state law.)
--karl--
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