Officer changes are made by filing a corporation annual registration. The registration may be filed, and changes made, online at https://corp.sos.state.ga.us/business/annualreport. The fee for filing a registration and making changes is $30. Georgia law regarding limited liability companies requires only the listing of the registered agent; thus, officers for LLCs are not listed and there is no procedure to "change" them by filing with the Secretary of State.

In order to form a limited liability company, you will need: 1. A name for the limited liability company; 2. A place to act as the initial registered office; 3. Someone to be the initial manager; and 4. Someone to be the organizer

The Texas Non-Profit Corporation Act and the Texas Business Organizations Code require a nonprofit corporation to have at least three directors, one president, and one secretary. The same person cannot be both the president and secretary. Officers and directors must be natural persons.

S" and "C" in this instance refer to federal tax laws that are applicable to a particular corporation. The Secretary of State does not have information that shows whether a corporation is an "S" or a "C". Questions about the meaning of these designations and the differences in the two types of corporations should be addressed to the Internal Revenue Service, www.irs.ustreas.gov, or to an accountant or attorney.

S corporations are companies (typically with 75 or fewer shareholders) allowed by the Internal Revenue Service (IRS) to have the benefits of incorporation, but function as if they were partnerships. An eligible domestic corporation can avoid double taxation (once to the shareholders and again to the corporation) by electing to be treated as an S corporation. An S corporation generally is exempt from federal income tax.

C and S corporations are filed with the IRS. The state of Georgia does not keep a record of this information. For more information on C and S Corporations, please contact the IRS at 1-800-829-1040 or visit their website at www.irs.gov.

The address is changed by filing an annual registration. The registration may be filed, and changes made, online at https://corp.sos.state.ga.us/business/annualreport. The fee for filing a registration and making changes is $30.

The name of the registered agent and/or the registered office of a corporation is changed by filing an annual registration. An annual registration may be filed online at https://corp.sos.state.ga.us/business/annualreport. There is a $30 fee for filing the change.

The main negatives are the restrictions. There cannot be more than 65 shareholders; non-resident or non-US citizens may not be shareholders; and the tax year is somewhat inflexible (it usually must end on Dec. 31). Additionally, another corporation cannot own an "S" corporation.

S corporation is the election of a special tax designation which must be applied for and granted by the IRS to corporations that have already been formed. This election, in general allows for the income of the S corporation to be taxed to the shareholder of the corporation as opposed to the corporation per se. The primary advantage of an S corporation is the avoidance of double taxation.