Complete guide to forming LLCs, corporations, nonprofits, cooperatives, and professional entities in Alaska – with Last Frontier regulations and compliance requirements
💼
LLC Formation Fee
$250
🏢
Corporation Formation
$250
📋
Biennial Report (Domestic)
$100
🌲
The Last Frontier
America's North
→
Alaska Entity Types – Overview
🏔️ Welcome to Alaska Business Formation
Alaska offers a comprehensive menu of business entity types for entrepreneurs, investors, professionals, and cooperatives. Whether you're launching a startup, managing remote operations, establishing a professional practice, or forming a rural utility co-op, Alaska provides modern business statutes with flexible governance frameworks.
Alaska Business Entity Menu
The Alaska Division of Corporations, Business and Professional Licensing recognizes the following business entity types:
Limited Liability Companies
Domestic LLC
Professional LLC (PLLC)
Foreign LLC (registered)
Single-member & multi-member
Corporations
Business Corporation
Professional Corporation (PC)
Nonprofit Corporation
Religious Corporation
Public Benefit Corporation
Partnerships
General Partnership
Limited Partnership (LP)
Limited Liability Partnership (LLP)
Cooperatives
Cooperative Corporation
Electric & Telephone Co-ops
Worker/Consumer Co-ops
Sole Proprietorships
Business Name Registration
No formal filing required
Full personal liability
Key Alaska Business Framework
✅ Alaska Statutory Framework:
Title 10 – Corporations and Associations: Governs all corporate entities, LLCs, and cooperatives
Title 32 – Partnerships: Covers general partnerships, LLPs, and limited partnerships
AS 10.55 – Cross-entity transactions: Unified framework for conversions, mergers, domestications, and interest exchanges
Modern statutes: Alaska has adopted revised uniform acts for LLCs, corporations, and partnerships
Online filing: Corporations Section offers online filing for most entity types
Alaska vs Other Jurisdictions
Factor
Alaska
Delaware
Wyoming
LLC Formation Fee
$250
$90
$100
LLC Annual/Biennial Report
$100 every 2 years
$300/year
$60/year
Corp Formation Fee
$250
$89
$100
Corp Biennial Report
$100 every 2 years
$50/year + franchise tax
$60/year
Online Filing
✅ Yes
✅ Yes
✅ Yes
When to Choose Alaska Formation
✅ Choose Alaska When:
Operating a business physically located in Alaska
Biennial reporting (every 2 years) preferred over annual
Real estate investments in Alaska
Natural resource, energy, or utility operations
Professional practice in Alaska (law, medicine, etc.)
Lower formation fees are priority (Delaware/Wyoming cheaper initially)
⚠️ Foreign Qualification Requirement:
If your business is formed in another state but conducts business in Alaska, you must register as a foreign entity (foreign LLC or foreign corporation). This typically costs $250 and requires biennial reports ($200 every 2 years for foreign entities).
"Doing business" in Alaska generally includes:
Having a physical office or location in Alaska
Employing workers in Alaska
Regular, ongoing sales or services to Alaska customers (beyond isolated transactions)
Owning or leasing real property in Alaska for business purposes
Quick Comparison: Alaska Entity Types
This table provides a high-level comparison of Alaska's business structures. Scroll horizontally on mobile devices.
Factor
Sole Prop
General Partnership
LP
LLP
LLC
Corporation
Nonprofit
PC/PLLC
Co-op
Liability Shield
❌ None
❌ Joint & several
⚠️ GPs: none; LPs: limited
✅ Yes (except own acts)
✅ Yes
✅ Yes
✅ Yes
✅ Yes (except own malpractice)
✅ Yes
Tax Default
Schedule C
Pass-through (K-1)
Pass-through (K-1)
Pass-through (K-1)
Pass-through (or elect C-corp)
C-corp (or elect S-corp)
Tax-exempt (if 501(c) qualified)
C-corp, S-corp, or pass-through
Pass-through patronage
Formation Fee
$0
$0 (if unregistered)
$150
$150
$250
$250
$50
$250
$250
Biennial Report
❌ No
❌ No
✅ $100
✅ $100
✅ $100
✅ $100
✅ $25
✅ $100
✅ $100
Owner Restrictions
1 person only
2+ persons
1+ GP, 1+ LP
2+ partners
1+ members
1+ shareholders
N/A (members/directors)
Licensed professionals only
Members (patronage-based)
Best Use Cases
Solo freelancers, minimal risk
Small partnerships, low formality
Real estate, passive investors
Law/accounting firms
Most small/mid businesses
VC-backed startups, going public
Charities, foundations
Lawyers, doctors, CPAs, etc.
Rural utilities, worker co-ops
Alaska Limited Liability Companies (LLCs)
📘 Alaska LLC Law: AS 10.50 – Alaska Revised Limited Liability Company Act
Alaska has adopted a modern LLC statute with broad freedom of contract in operating agreements, allowing flexible management structures, distribution waterfalls, and custom governance provisions.
Formation: Articles of Organization
Alaska LLCs are formed by filing Articles of Organization with the Alaska Division of Corporations, Business and Professional Licensing.
Required Content for Alaska Articles of Organization
Requirement
Details
LLC Name
Must include "Limited Liability Company," "LLC," or "L.L.C." and be distinguishable on state records
Principal Office Address
Physical address (can be in or outside Alaska)
Registered Agent
Name and physical Alaska street address (no PO boxes)
Management Structure
Member-managed or manager-managed (default: member-managed)
Organizer
Name and address of person forming the LLC
Effective Date
Upon filing or specify future date
Filing Fees & Processing
Filing Method
Fee
Processing Time
Online (Form 08-484)
$250
1-3 business days
Mail (Form 08-484)
$250
5-10 business days
Operating Agreement
📋 Operating Agreement (Strongly Recommended):
While Alaska does not require you to file an operating agreement, having a written operating agreement is strongly recommended. The operating agreement governs internal operations and member relationships.
Key provisions to address:
Member capital contributions and ownership percentages
Profit and loss allocation (can differ from ownership percentages)
Management structure (member-managed vs manager-managed)
✅ Required (file online soon after formation; no fee)
Biennial Report
✅ Yes – Every 2 years
Domestic LLC Fee
$100 (every 2 years)
Foreign LLC Fee
$200 (every 2 years)
Filing Method
Online via Alaska Corporations portal
Tax Treatment
LLC Type
Default Federal Tax
Can Elect
Single-member LLC
Disregarded entity (Schedule C)
C-corp or S-corp
Multi-member LLC
Partnership (Form 1065, K-1s)
C-corp or S-corp
⚠️ No Alaska State Income Tax:
Alaska does not have a state income tax for individuals or most businesses. However, Alaska does impose other taxes and fees:
Business license: Required for most businesses operating in Alaska
Corporate income tax: Applies to certain industries (oil & gas, banking, insurance)
Property tax: Local municipalities may impose property taxes
Professional Limited Liability Companies (PLLCs)
Alaska allows licensed professionals to form Professional LLCs (PLLCs) for the practice of their profession, following the same general LLC framework with additional licensing requirements.
Who May Form a PLLC
Licensed attorneys
Physicians and surgeons
Dentists
Architects
Engineers
Accountants (CPAs)
Other licensed professionals (check with licensing board)
PLLC Requirements
Members: All members must be licensed in the same profession (or related professions if board allows)
Managers: If manager-managed, managers must be licensed professionals
Name: May need to include profession or "PLLC" / "Professional LLC" (check licensing board rules)
Liability: No shield for own malpractice; PLLC protects from other members' malpractice and general business debts
✅ When to Choose LLC/PLLC
Want liability protection with pass-through tax
Flexible management and profit allocation
Operating a small/mid-sized business or real estate holdings
Professional practice (if PLLC authorized for your profession)
Not raising venture capital or planning IPO
Prefer biennial reporting (every 2 years) vs annual
❌ When to Avoid LLC/PLLC
Raising venture capital (VCs prefer C-corps)
Going public (must be corporation)
Want to issue stock options/equity grants to employees
Your profession requires PC (not PLLC) per licensing board
Alaska Business Corporations
📘 Alaska Corporate Law: AS 10.06 – Alaska Corporations Code
Flexible general business corporation statute supporting both closely held and widely held corporations, with detailed provisions on governance, shares, and fiduciary duties.
For-Profit Corporations
Formation: Articles of Incorporation
Corporations are formed by filing Articles of Incorporation with Alaska Division of Corporations.
Required Content for Articles of Incorporation
Corporate name (must include "Corporation," "Incorporated," "Company," "Limited," or abbreviation: Corp., Inc., Co., Ltd.)
Number of authorized shares (and classes/series if more than one)
Registered agent name and Alaska street address
Principal office address
Incorporator(s) name and address
Director information (if initial directors named)
Filing Fee
Articles of Incorporation (Form 08-400): $250
Processing: Online filings typically processed within 1-3 business days
Initial Report & Biennial Reports
Requirement
Details
Initial Report
✅ Required (file online soon after formation; no fee)
Biennial Report
✅ Yes – Every 2 years
Domestic Corp Fee
$100 (every 2 years)
Foreign Corp Fee
$200 (every 2 years)
Corporate Governance
Shareholders: Elect directors, approve major transactions
Board of Directors: Manage business and affairs; delegate to officers
Officers: CEO, CFO, Secretary, etc.; appointed by board
Bylaws: Required (not filed; kept in corporate records)
Meetings: Annual shareholder meetings recommended (required for publicly traded corps)
Tax Treatment
Tax Election
How It Works
C-Corporation (default)
Entity-level federal tax on corporate income; dividends taxed to shareholders (double taxation). Alaska has no general state income tax for most corporations.
S-Corporation (election)
Pass-through tax; income flows to shareholders on K-1; must meet IRS eligibility (≤100 shareholders, all U.S. individuals/estates/trusts, one class of stock)
Public Benefit Corporations (PBCs)
📘 Alaska PBC Law: AS 10.60 – Public Benefit Corporations
A Public Benefit Corporation is not a separate entity type. Instead, it's an overlay status that a business corporation or professional corporation can elect in its articles of incorporation.
How Alaska PBCs Work
Election: Business corporation or professional corporation elects PBC status in articles of incorporation
Public benefit: Must identify one or more general public benefits the corporation will pursue
Director duties: Directors are permitted (and sometimes required) to consider broader stakeholder interests beyond shareholder value
Annual benefit report: PBCs must prepare annual benefit reports describing public benefit efforts
When to Choose PBC Status
Social enterprise balancing profit and social/environmental mission
Want legal protection for directors to consider broader stakeholder interests
Transparency with investors about dual mission (profit + public benefit)
Not eligible for 501(c)(3) but want mission-driven structure
✅ When to Choose Corporation
Raising venture capital or planning IPO
Want stock options/equity incentive plans
Multiple classes of stock needed (preferred, common)
S-corp election for self-employment tax savings
Established corporate governance structure desired
✅ When to Choose PBC
Social enterprise with dual profit + public benefit mission
Want legal protection for mission-driven decisions
Investors aligned with public benefit goals
Transparency and accountability for social/environmental impact
Alaska Cooperative Corporations
📘 Alaska Cooperative Law:
AS 10.15 – Cooperative Corporations: General cooperatives (worker, consumer, agricultural, etc.)
AS 10.25 – Electric and Telephone Cooperatives: Specialized utility cooperatives
General Cooperative Corporations (AS 10.15)
What is a Cooperative?
A cooperative corporation is a member-owned business entity organized for the mutual benefit of its members. Cooperatives typically follow these principles:
Member ownership: Members own and control the cooperative
Democratic control: One-member-one-vote is typical (but check bylaws)
Patronage distributions: Profits distributed based on member use/patronage, not capital investment
Limited return on equity: Capital investors receive limited returns; most surplus goes to members
Formation
Requirement
Details
Filing
Articles of Incorporation – Cooperative Corporation (Form 08-462)
Fee
$250
Biennial Report
$100 (every 2 years)
Types of Cooperatives Under AS 10.15
Worker Cooperatives
Owned and controlled by employees who share profits and decision-making
Consumer Cooperatives
Owned by customers who purchase goods/services from the co-op (grocery, housing, credit unions)
Producer Cooperatives
Owned by producers who market products through the co-op (agricultural, fishing)
Electric & Telephone Cooperatives (AS 10.25)
Alaska Rural Utility Cooperatives
🏔️ Alaska's Unique Co-op Landscape:
Because of Alaska's remote geography and dispersed population, electric and telephone cooperatives play a vital role in providing utilities to rural and isolated communities.
Key Features
Purpose: Provide electric power or telephone/telecommunications service on a nonprofit, cooperative basis
Regulation: Subject to Alaska Public Service Commission (PSC) oversight in addition to cooperative law
Federal programs: Often work with USDA Rural Utilities Service (RUS) for financing and grants
Member-owned: Customers are members and vote on board elections
Formation
File Articles of Incorporation under AS 10.25
Comply with PSC and federal regulatory requirements
Typically requires specialized legal counsel due to complex regulatory framework
✅ When to Form a Cooperative:
Member-owned business model (workers, consumers, or producers)
Democratic control and patronage-based distributions desired
Agricultural, fishing, or rural economic development
Electric or telephone utility serving rural/remote communities
Want to leverage cooperative tax treatment and federal co-op financing programs
Professional Entities
📘 Alaska Professional Corporation Law: AS 10.45 – Professional Corporations
Professional Corporations (PCs)
Alaska authorizes Professional Corporations for licensed professionals who want corporate structure with professional practice limitations.
Who May Form a Professional Corporation
Attorneys
Physicians and surgeons
Dentists
Chiropractors
Veterinarians
Certified Public Accountants (CPAs)
Architects
Professional engineers
Other licensed professionals (consult licensing board)
Formation & Ownership Restrictions
Requirement
Details
Purpose
PC must be organized solely for practice of licensed profession
Shareholders
Only licensed professionals in same field (or entities composed of them)
Directors/Officers
Must be licensed professionals
Name
Must comply with licensing board rules (typically "P.C." or "Professional Corporation")
Filing
Articles of Incorporation – Professional Corporation (Form 08-424)
Filing fee
$250
Biennial report
$100 (every 2 years)
Liability
🚨 No Malpractice Shield:
A professional corporation does not shield individual professionals from personal liability for their own malpractice or negligence. The PC limits liability for:
Other professionals' malpractice
General business debts
Each professional remains personally liable for their own professional acts.
PC vs PLLC Comparison
Factor
Professional Corporation (PC)
Professional LLC (PLLC)
Structure
Corporation
LLC
Statute
AS 10.45
AS 10.50 (LLC Act + professional licensing rules)
Tax default
C-corp (can elect S-corp)
Pass-through (can elect C-corp/S-corp)
Formality
High (board, bylaws, minutes)
Medium (operating agreement)
Formation fee
$250
$250
Biennial fee
$100
$100
Liability shield
Yes (except own malpractice)
Yes (except own malpractice)
Best for
Traditional firms; S-corp tax planning
Modern firms; pass-through simplicity
⚠️ Check with Your Licensing Board:
Some professions may prefer or require PC over PLLC (or vice versa). Always check with your Alaska licensing board before forming a professional entity:
Alaska Bar Association (for attorneys)
Alaska State Medical Board (for physicians)
Alaska Board of Public Accountancy (for CPAs)
Etc.
Partnerships
📘 Alaska Partnership Law: Title 32 – Partnerships
AS 32.06 – Revised Uniform Partnership Act (RUPA): General partnerships and LLP elections
AS 32.11 – Revised Uniform Limited Partnership Act: Limited partnerships
General Partnership
Formation
No formal filing required: Partnership arises automatically when two or more persons carry on a business for profit as co-owners
Optional trade name registration: If doing business under name other than partners' names, file a business name under AS 10.35
Liability
🚨 Joint & Several Liability:
Each partner is jointly and severally liable for all partnership debts and obligations. One partner's actions can bind the entire partnership and expose all partners to personal liability.
Tax Treatment
Pass-through taxation: Partnership files Form 1065 and issues K-1s to partners
Partners report their share of income/loss on individual returns
Limited Partnership (LP)
Structure
General partners: Manage partnership; unlimited personal liability
Limited partners: Contribute capital; limited liability (capped at investment); no management control
Formation
Requirement
Details
Filing
Certificate of Limited Partnership (Form 08-508)
Fee
$150
Biennial Report
$100 (every 2 years)
Use Cases
Real estate investment partnerships
Private equity and venture capital fund structures
Family limited partnerships (FLPs) for estate planning
Oil & gas or natural resource investment structures
Limited Liability Partnership (LLP)
Formation
Requirement
Details
Filing
Statement of Qualification – LLP (Form 08-524)
Fee
$150
Name requirement
Must include "LLP," "L.L.P.," or "Limited Liability Partnership"
Biennial Report
$100 (every 2 years)
Liability Protection
LLP partners are NOT personally liable for partnership obligations arising from errors, omissions, negligence, or misconduct of another partner or employee. Each partner remains liable for their own acts.
Best Use Cases
Law firms: Lawyers want protection from other partners' malpractice
Accounting firms: CPAs shielded from co-partner negligence
Architecture/engineering firms: Professional liability isolation
Consulting firms: Professional services with multiple partners
✅ Partnership Entity Selection:
General Partnership: Minimal formality, but full personal liability – not recommended unless very small/low-risk
Limited Partnership: Passive investors (LPs) + active managers (GPs); common for real estate and funds
LLP: Professional service firms that want partnership tax treatment with liability protection
Consider LLC instead: For most small businesses, an LLC offers better liability protection and flexibility than GP or LP
Choose Religious Corporation if: You are forming a church or religious society and want simplified governance (sole official structure)
Choose Nonprofit Corporation if: You want broader governance flexibility (board + members) or are a religious organization doing significant non-worship activities (e.g., religious school, social services)
Churches: Automatically qualify for 501(c)(3) status without filing Form 1023 (but should still obtain EIN and may want determination letter)
Formation Process & Fee Summary
Alaska Filing Fees Summary
Service
Fee
Notes
LLC Articles of Organization
$250
Form 08-484 (online or mail)
Corporation Articles of Incorporation
$250
Form 08-400 (for-profit corporation)
Nonprofit Articles of Incorporation
$50
Form 08-438 (reduced fee for nonprofits)
Religious Corporation Articles
$50
Form 08-539
Professional Corporation
$250
Form 08-424
Cooperative Corporation
$250
Form 08-462
Limited Partnership Certificate
$150
Form 08-508
LLP Statement of Qualification
$150
Form 08-524
Foreign LLC/Corp Registration
$250
Register to do business in Alaska
Name Reservation
$25
120 days
Certificate of Good Standing
$25
Per certificate
Biennial Report Fees (Every 2 Years)
Entity Type
Domestic Entity
Foreign Entity
LLC
$100
$200
Corporation (for-profit)
$100
$200
Professional Corporation
$100
$200
Cooperative Corporation
$100
$200
Nonprofit Corporation
$25
$50
Religious Corporation
$25
$50
Limited Partnership
$100
$200
LLP
$100
$200
Step-by-Step Formation: LLC Example
Alaska LLC Formation Checklist
Choose LLC name (must include LLC/L.L.C. and be distinguishable)
Check name availability on Alaska Corporations Section website
Optional: Reserve name ($25 for 120 days)
Appoint registered agent (Alaska resident or entity with AK address)
Draft operating agreement (strongly recommended; not filed)
File Articles of Organization online or by mail (Form 08-484; $250)
File Initial Report (online; no fee; required soon after formation)
Obtain EIN from IRS (free, apply online at irs.gov)
Open business bank account
Obtain Alaska business license (required for most businesses operating in Alaska)
Register for Alaska taxes if applicable (corporate income tax for certain industries)
Obtain local licenses/permits as required
Cross-Entity Transactions (AS 10.55)
🔄 Alaska Entity Conversion & Merger Framework:
Alaska provides a unified statutory framework under AS 10.55 for cross-entity transactions, allowing entities to:
Merge: Combine multiple entities (including different entity types)
Domesticate: Move an out-of-state entity to Alaska or vice versa
Interest Exchange: Acquire all interests in another entity
The Alaska Corporations Section provides unified forms for these transactions that apply to all entity types under AS 10.55.
Available Cross-Entity Transaction Forms
Statement of Conversion – Convert from one entity type to another
Statement of Merger – Merge two or more entities
Statement of Domestication – Domesticate into or out of Alaska
Statement of Interest Exchange – Acquire all interests in another entity
Ongoing Compliance
Biennial Compliance Requirements
📅 Biennial Reporting (Every 2 Years):
Most Alaska entities must file a Biennial Report every two years. This is different from many states that require annual reports.
Entity Type
Initial Report Required?
Biennial Report Required?
Domestic Fee
Foreign Fee
LLC (domestic)
✅ Yes (no fee)
✅ Yes (every 2 years)
$100
$200
Corporation (for-profit)
✅ Yes (no fee)
✅ Yes (every 2 years)
$100
$200
Professional Corporation
✅ Yes (no fee)
✅ Yes (every 2 years)
$100
$200
Cooperative Corporation
✅ Yes (no fee)
✅ Yes (every 2 years)
$100
$200
Nonprofit Corporation
✅ Yes (no fee)
✅ Yes (every 2 years)
$25
$50
Religious Corporation
✅ Yes (no fee)
✅ Yes (every 2 years)
$25
$50
Limited Partnership
N/A
✅ Yes (every 2 years)
$100
$200
LLP
N/A
✅ Yes (every 2 years)
$100
$200
General Partnership
❌ No
❌ No
N/A
N/A
Other Ongoing Requirements
All Alaska Entities Must:
Maintain registered agent and registered office in Alaska
File biennial reports (if required)
Keep internal records (operating agreements, bylaws, etc.)
Obtain and maintain Alaska business license
Comply with Alaska tax filings (if applicable; Alaska has no general state income tax)
Maintain separate bank accounts
Update filings if name, RA, or address changes
Corporations Specifically Must:
Hold annual shareholder meetings (or document consent resolutions)
Hold board meetings (quarterly or as needed)
Maintain corporate records book
Issue stock certificates
Document resolutions for major decisions
Nonprofits: file IRS Form 990 (if 501(c)(3) and gross receipts > threshold)
Alaska Business License
⚠️ Separate from Entity Formation:
In addition to forming your entity with the Alaska Division of Corporations, most businesses operating in Alaska must obtain an Alaska Business License from the Alaska Department of Commerce, Community, and Economic Development.
Who needs it: Nearly all businesses operating in Alaska (some exemptions apply)
Cost: Varies by business type and local municipality
Renewal: Biennial (every 2 years)
Apply: Online via the Alaska Business License portal
Alaska Tax Considerations
✅ Alaska Tax Advantages:
No state income tax: Alaska does not tax individual or most corporate income
No sales tax: No statewide sales tax (but local municipalities may impose local sales taxes)
Corporate income tax (limited): Applies only to certain industries:
Oil & gas production and pipeline companies
Banks and financial institutions
Insurance companies
Utilities in certain cases
Property tax: Local municipalities impose property taxes
My Services – Alaska Entity Formation
I handle Alaska entity formations as an attorney-led service. You work directly with me—an experienced business attorney—through the entire process.
What's included: State filing fees and a registered agent (state requirement) fee for one year. A company (LLC or Corporation) formed in one of the standard-fee states (DE, CA, WY, SC) at the base price. Formation in premium-fee states (TX, MA, NV, NY, IL, TN, AK) is available with an additional fee to cover higher state costs.
Service Packages
Starter
$500
Best for: Single-owner businesses or simple partnerships using standard templates with basic information inserted.
Delivery Time
14 days
Number of Revisions
0
Includes:
EIN (Tax ID Number)
Basic Bylaws/Operating Agreement
Standard
$750
Perfect for: Most businesses requiring customized founding documents with professional guidance on entity type, state selection, and taxation.
Delivery Time
5 days
Number of Revisions
2
Includes:
EIN (Tax ID Number)
Customized Bylaws/Operating Agreement
30min Consultation
Advanced
$850
Ideal for: Complex business structures requiring sophisticated legal frameworks, multiple owners, investors, or specialized provisions.