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NC SOS

Limited Liability Company

  • Creation and Organizational Documents: Created by filing Articles of Organization in compliance with the North Carolina Limited Liability Company Act.
  • Management: Limited Liability Companies are managed by their managers.
  • Limited Liability Characteristics: The liability of members is limited to their capital contributions.
  • Tax Characteristics: A Limited Liability Company is NOT taxed on its income. Otherwise, Members are taxed on the income of the LLC unless they elect to be taxed as a corporation.
  • Termination: May dissolve upon the death or withdrawal of a member and under other circumstances as determined by the Articles of Organization or Written Agreement.
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