Compare
Legal Forms
Artists have never had a legal structure designed for them. Here's how the A-Corp stacks up against existing options.
The Landscape
When artists decide to formalize their work, they typically choose from a handful of legal structures. Each has trade-offs — in complexity, cost, tax treatment, and the protections they provide.
None of them were designed for creative work. The A-Corp is.
Side by Side
| Feature | A-Corp | Sole Prop | Partnership | LLC | S-Corp | C-Corp | B-Corp |
|---|---|---|---|---|---|---|---|
| Artist Control Protected | 51% minimum | Full (solo only) | By agreement | By agreement | By shares | By shares | By shares |
| Artistic Mission Protection | Built in by law | No | No | No | No | No | Social mission |
| IP Reversion on Dissolution | Yes, by law | N/A (personal) | By agreement | By agreement | By agreement | Company owns | Company owns |
| Separation of Economic & Creative Rights | Yes, by law | No | No | Possible | Limited | Dual-class possible | Dual-class possible |
| Limited Liability | Yes | No | No | Yes | Yes | Yes | Yes |
| Group Benefits Access | Yes | No | Varies | If structured | Yes | Yes | Yes |
| Equity Sharing | Built in | No | By agreement | By agreement | Via shares | Via shares | Via shares |
| Pass-Through Taxation | Yes | Yes | Yes | Yes (default) | Yes | No (double taxed) | No (double taxed) |
| Setup Complexity | Simple | None | Minimal | Moderate | Complex | Complex | Complex + certification |
| Typical Legal Cost | ~$500 | $0 | $500-2K | $1-3K | $2-5K | $5-15K | $5-15K + cert |
| Enhanced Fiduciary Duties | To artists & mission | None | To partners | To members | To shareholders | To shareholders | To shareholders + mission |
Sole Proprietorship
- Artist Control
- Full (solo only)
- Mission Protection
- No
- IP Reversion
- N/A (personal)
- Rights Separation
- No
- Limited Liability
- No
- Group Benefits
- No
- Equity Sharing
- No
- Taxation
- Pass-through
- Setup
- None
- Typical Cost
- $0
- Fiduciary Duties
- None
Partnership
- Artist Control
- By agreement
- Mission Protection
- No
- IP Reversion
- By agreement
- Rights Separation
- No
- Limited Liability
- No
- Group Benefits
- Varies
- Equity Sharing
- By agreement
- Taxation
- Pass-through
- Setup
- Minimal
- Typical Cost
- $500-2K
- Fiduciary Duties
- To partners
LLC
- Artist Control
- By agreement
- Mission Protection
- No
- IP Reversion
- By agreement
- Rights Separation
- Possible
- Limited Liability
- Yes
- Group Benefits
- If structured
- Equity Sharing
- By agreement
- Taxation
- Pass-through
- Setup
- Moderate
- Typical Cost
- $1-3K
- Fiduciary Duties
- To members
S-Corp
- Artist Control
- By shares
- Mission Protection
- No
- IP Reversion
- By agreement
- Rights Separation
- Limited
- Limited Liability
- Yes
- Group Benefits
- Yes
- Equity Sharing
- Via shares
- Taxation
- Pass-through
- Setup
- Complex
- Typical Cost
- $2-5K
- Fiduciary Duties
- To shareholders
C-Corp
- Artist Control
- By shares
- Mission Protection
- No
- IP Reversion
- Company owns
- Rights Separation
- Dual-class possible
- Limited Liability
- Yes
- Group Benefits
- Yes
- Equity Sharing
- Via shares
- Taxation
- Double taxed
- Setup
- Complex
- Typical Cost
- $5-15K
- Fiduciary Duties
- To shareholders
B-Corp
- Artist Control
- By shares
- Mission Protection
- Social mission
- IP Reversion
- Company owns
- Rights Separation
- Dual-class possible
- Limited Liability
- Yes
- Group Benefits
- Yes
- Equity Sharing
- Via shares
- Taxation
- Double taxed
- Setup
- Complex + cert
- Typical Cost
- $5-15K + cert
- Fiduciary Duties
- To shareholders + mission
What Each Form Provides
Sole Proprietorship
The default for most freelancers and independent artists. No paperwork needed — if you earn money from your art, you're already one. You have full control, but zero liability protection. Your personal assets are on the line for any business debts or lawsuits, and there's no mechanism to share ownership, build equity, or access group benefits.
Best for: Solo artists just getting started who aren't yet ready to formalize.
General Partnership
When two or more people create art together and split the money, they're legally a partnership — whether they know it or not. Each partner is personally liable for the debts and actions of the other partners. Revenue splits and decision-making are governed by agreement (or by default rules if there's no written agreement). No IP protection, no mission protection, no liability shield.
Best for: Informal collaborations where partners trust each other and the stakes are low.
LLC (Limited Liability Company)
The most popular choice for artists who formalize. LLCs provide liability protection and pass-through taxation, which are real advantages. But they're blank slates — all the important stuff (who controls creative decisions, what happens to IP if the company dissolves, how to protect your artistic mission) has to be custom-drafted by a lawyer. That costs money and requires knowing exactly what to ask for. Most artists skip those protections entirely.
Best for: Artists who can afford a good lawyer and know exactly what they need. The A-Corp provides what most artists need from an LLC — without the custom legal work.
S-Corp
An S-Corp is a tax election, not technically a separate entity type — it's a corporation or LLC that elects S status with the IRS. The main benefit is reducing self-employment tax: you pay yourself a “reasonable salary” and take the rest as distributions. But S-Corps come with restrictions (100 shareholder limit, one class of stock, no foreign shareholders) and require payroll, corporate formalities, and regular filings. No built-in protections for creative work.
Best for: Higher-earning artists ($80K+) primarily seeking tax optimization. The A-Corp provides the same tax benefits with creative protections on top.
C-Corp
The standard corporate form — the one tech startups use. It's designed for raising investment capital, issuing stock, and eventually going public. C-Corps face double taxation (the company pays tax, then shareholders pay tax on dividends). The corporate structure centers shareholder value above all else, which is fundamentally at odds with how most artists want to operate. Expensive to set up and maintain.
Best for: Artists building large-scale businesses who plan to raise significant capital from outside investors. Overkill for most creative practices.
Benefit Corporation (B-Corp)
The closest precedent to what the A-Corp is trying to do. B-Corps are a legal form (available in 36 states) that requires companies to consider stakeholders beyond shareholders. The B-Corp proved it's possible to create new legal forms with new values. But B-Corps were designed for social enterprises, not creative work. They have no specific protections for IP, artistic mission, or artist control. The A-Corp builds on the B-Corp's innovation with a focus on creative people.
Best for: Mission-driven businesses focused on social impact. A great precedent, but not designed for the specific needs of artists.
The A-Corp
The Artist Corporation combines the best of existing forms — liability protection, pass-through taxation, equity sharing — with protections that no other form provides by default: a legally protected artistic mission, 51% artist voting control, IP reversion rights, and separation of economic and creative rights. All built into the form itself, no expensive lawyers required.
The A-Corp is the LLC for artists. Everything you need, purpose-built and accessible.
The Bottom Line
Every existing legal form forces artists to make trade-offs that don't serve them. Sole proprietorships leave you exposed. Partnerships are fragile. LLCs require expensive customization. Corporations center shareholders over creators.
The A-Corp eliminates those trade-offs. It's what you'd get if you hired a $15,000 lawyer to set up a custom LLC with every creative protection imaginable — except it's built into the legal form itself, available to anyone for a few hundred dollars.
See It in Action
Input your creative practice and see what it would look like as an A-Corp.