State-By-State Requirements For Professional Entities In All 50 States

When starting out, one of the first questions many therapists ask is what the proper legal set up is for their practice.  Every therapist in every state has the option of either being an unincorporated entity (such as a DBA – doing business as) or an incorporated entity ie PC. PLLC.  Here is a state by state list as compiled by the NW Registered Agent Company.

ALASKA

• Professional(s) may incorporate as professional corporation; need a certificate from regulatory board first
• A professional corporation’s name must include the last name of at least one shareholder unless the licensing board allows otherwise. The corporate name must have the ending “Corporation,” “Incorporated,” or “Limited,” or by the abbreviation “Corp.,” “Inc.,” or “Ltd.,” or by the words, “a professional corporation,” or by the abbreviation “P.C.”
• Alaska doesn’t currently have any statutes that allow for the creation of PLLCs.

ALABAMA

• Professional corporations may be organized by professional(s)
• A professional corporation’s name must contain the words “professional corporation” or the abbreviation “P.C.” The name may not contain any word or phrase that indicates or implies that the corporation is organized for any purpose other than what’s stated in the articles of incorporation.
• No PLLCs in Alabama, but an LLC may perform professional services as long as the member or employee rendering the service is licensed.

ARKANSAS

• Professional(s) may form professional corporations
• The corporate name must contain either the names of one or more of the shareholders, the names of one or more deceased former shareholders, or deceased members of a predecessor organization, or any combination of those names. The corporation’s name must end with the word “Chartered”, or “Limited”, or the abbreviation “Ltd.”, or the words “Professional Association”, or the abbreviation “P.A.”
• State statute provides for medical or dental LLCs. These entities must have a certificate of registration from the state medical board.
• The name of an LLC which performs a professional service must have the words “Professional Limited Liability Company,” “Professional Limited Company,” or the abbreviations “P.L.L.C.,” “P.L.C.,” “PLLC,” or “PLC” and may not contain the name of the person who is not a member except that of a deceased member. The word “Limited” may be abbreviated as “Ltd.” and the word “Company” may be abbreviated as “Co.”) “Professional service” means any type of professional service which may be legally performed only pursuant to a license or other legally mandated personal authorization. For example: the personal service rendered by certified public accountants, architects, engineers, dentists, doctors and attorneys at law
• Arkansas professionals don’t have to form a professional corporation or LLC, often they simply form an LLP.

ARIZONA

• Professional(s) may incorporate a professional corporation to render professional services.
• The name of an Arizona professional corporation must:
  1. Contain the words “professional corporation”, “professional association”, “service corporation”, “limited” or “chartered” or the abbreviation “P.C.”, “P.A.”, “S.C.”, “Ltd.”, “Chtd.”, “PC”, “PA”, “SC”, “LTD” or “CHTD”.
  2. Not contain language stating or implying that it is incorporated for a purpose other than the purpose in its articles of incorporation.
  3. Conform to the rules of the professional licensing authority.
• Professional(s) may form a PLLC to provide a professional service.
• A PLLC name may consist of the full or last name of one or more of its members or, if not prohibited by law or the profession concerned, the LLC may adopt a fictitious name. The PLLC name shall contain the words “professional limited liability company” or the abbreviations “P.L.L.C.”, “P.L.C.”, “PLLC” or “PLC”, in uppercase or lowercase letters.
• Licensed professionals may provide professional services in any other business form or entity, including a standard corporation or LLC, unless the professional licensing board expressly prohibits it.

CALIFORNIA

• You can form a professional corporation, but professional LLCs are not allowed. LLCs may not provide professional services. Professional services include any type of services that require a license, certification, or registration.
• A professional corporation may have any name that complies with the rules of the professional licensing rules. Appropriate corporate name endings include “Professional Corporation” or “PC”

COLORADO

• A professional service entity (professional corporation PC, professional LLC, or professional LLP) may be organized for the sole purpose of providing professional services to the public. Only the following professionals may form a practice as a professional service entity:
  • Certified Public Accountants
  • Architects
  • Chiropractors
  • Dentists
  • Engineers
  • Land Surveyors
  • Lawyers
  • Optometrists
  • Physical Therapists
  • Physicians and Surgeons
  • Podiatrists
  • Professional Counselors
  • Veterinarians
• A professional corporation may use the term “professional corporation” or the abbreviations “pc” or “p.c.” A professional LLC may use the term “professional company” or the abbreviations “pllc” or “p.l.l.c.” Additional restrictions may apply to your profession according to its applicable rules and statutes.

CONNECTICUT

• A professional corporation is organized for the sole and specific purpose of rendering professional service. Professional corporations have only licensed individuals as its shareholders.
• The name of a professional corporation must contain the words “professional corporation” or the abbreviation “P.C.” The name must also contain a word or words descriptive of the professional service to be rendered by the corporation or the last name of one or more of the present, prospective or former shareholders. As an alternative, the name can be that of a person who was associated with, or whose name was in the name of a predecessor entity.
• Professional(s) may form an LLC to provide professional services if the member(s) are licensed to render the professional service.
• LLC names must include the words “Limited Liability Company” or the abbreviations “L.L.C.” or “LLC”. The word “Limited” may be abbreviated as “Ltd.” and the word “Company” may be abbreviated as “Co.”

DELAWARE

• Licensed individual(s) may organize and become the shareholder(s) of a professional corporation to provide professional services.
• The name of a professional corporation must contain either a word or words descriptive of the professional service to be rendered by the corporation or shall contain the last names of 1 or more of its present, prospective or former shareholders or of persons who were associated with a predecessor person, partnership, corporation or other organization or whose name or names appeared in the name of such predecessor organization. The corporate name ending must contain the words “chartered” or “professional association” or abbreviation “P.A.” A professional corporation name may not include the words “company,” “corporation” or “incorporated” or any other word, words, abbreviations, affix or prefix indicating that it is a corporation.
• Delaware does not have professional LLCs.

DISTRICT OF COLUMBIA

• A professional corporation may be organized to provide professional services including those services provided by certified public accountants, attorneys, architects, practitioners of the healing arts, dentists, optometrists, podiatrists, and professional engineers.
• The name of a professional corporation must include the phrase “professional corporation” or the abbreviation “P.C.”, or the word “chartered”, or the abbreviation “Chtd”. The name may not contain the word “company”, “incorporated”, “corporation”, or “limited”, or an abbreviation of those words.
• LLCs may provide professional services.
• If any professional services, such those performed by certified public accountants, attorneys, architects, practitioners of the healing arts, dentists, optometrists, podiatrists, or professional engineers are part of your business, your company name must end with “Professional Limited Liability Company,” “PLLC,” or “P.L.L.C.” “Limited” may be abbreviated as “Ltd.” And “company” may be abbreviated as “Co.”

FLORIDA

• You may choose a Professional Corporation or a Professional Limited Liability Company to provide professional services.
• No special naming restrictions are required in Florida.

GEORGIA

• Professional corporation a person or a group of persons licensed to practice a profession in this state may elect to practice as a professional corporation.
• The word “associated,” the phrase “professional association,” the phrase “professional corporation,” or an abbreviation of any of them may be used.
• Statutes do not provide for professional LLCs.

HAWAII

• Licensed individual(s) may form professional corporations.
• May be any name permitted by law expressly applicable to the profession in which the corporation is engaged or by a rule of the licensing authority of the profession.
• Hawaii does not provide for PLLCs.

IDAHO

• Licensed individual(s) may organize and become a shareholder(s) or shareholders of a professional corporation for the purpose of rendering a specific professional service or allied professional services.
• The corporate name must end with “chartered,” “professional association” or “professional corporation,” or the abbreviation “P.A.,” “P.C.” or “CHTD”
• Idaho allows you to form a PLLC for providing professional services, but only the professions listed here: architecture, chiropractic, dentistry, engineering, landscape architecture, law, medicine, nursing, occupational therapy, optometry, physical therapy, podiatry, professional geology, psychology, certified or licensed public accountancy, social work, surveying and veterinary medicine.
• The name of the professional limited liability company must contain the words Professional Limited Liability Company, Professional Limited Company or the abbreviation P.L.L.C., or PLLC.

ILLINOIS

• Professional Service Corporations are organized solely for the purpose of rendering professional service or related professional services. All shareholders, directors, officers, agents and employees, except ancillary personnel and/or the secretary of the corporation, must be licensed.
• The corporate name must end with the word “chartered” or Limited” or the abbreviation “Ltd.” or with the words “Professional Corporation” or “Prof. Corp.” or “P.C.”.
• A standard LLC may be formed to provide professional services, such as the practice of medicine or dentistry, if all the members are licensed.

INDIANA

• One or more accounting professionals, attorneys, architectural or engineering professionals, health care professionals, veterinarians, or real estate professionals may form a professional corporation to render their services.
• The name must include the ending “professional corporation,” “professional services corporation,” or an abbreviation. The name may not contain a word that implies a purpose that is not authorized under the statute. The name may not contain a word or phrase that indicates it is organized for a purpose other than that listed in its articles of incorporation.
• Only a corporation whose shareholders are physicians may use the word “medical” in the name.
• Statutes do not provide specifically for professional LLCs, but an Indiana LLC may provide professional services.

IOWA

• A professional corporation may practice a profession through its licensed shareholders, directors, officers, employees, and agents.
• The name of a professional corporation must contain the words “professional corporation” or the abbreviation “P.C.” and shall be a name which could lawfully be used by a licensed individual or a partnership in the practice of the profession. Each board regulates acceptable names.
• A professional LLC may practice a profession through licensed members, managers, employees, or agents.
• The name of a PLLC shall contain the words “Professional Limited Company” or the abbreviation “P.L.C”.

KANSAS

• A professional corporation may be organized for the purpose of rendering a professional service and ancillary services. There are a few exceptions for a single PC providing two or more types of professional service. Professional services include accountants, architects, attorneys chiropractors, dentist, engineers, optometrists, osteopathic physician or surgeon, veterinarian, podiatrist, pharmacist, land surveyor, psychologist, clinical social worker, physical therapist, landscape architect, nurse real estate broker or salesperson, clinical professional counselor, geologist, psychotherapist, clinical marriage and family therapist, physician assistant, occupational therapist, audiologist, and speech pathologist.
• The corporate name of a professional corporation may must not be contrary to law or the ethics of the profession involved. The corporate name must end with the word “chartered” or “professional association” or the abbreviation “P.A.”.
• A Kansas LLC may have and exercise all powers which may be exercised by a Kansas professional association or professional corporation under the professional corporation law of Kansas, including employment of professionals to practice a profession.

KENTUCKY

• Licensed professionals including accountants, attorneys, architects, chiropractors, physicians, surgeons, osteopaths, veterinarians, and optometrists may form a professional service corporation.
• The name of a professional service corporation must contain the words “professional service corporation” or the abbreviation “P.S.C.”
• A professional LLC is one organized under the statute for the purpose of providing professional services. PLLCs are governed by the same laws as LLCs except that the PLLC is subject to regulation by licensing boards.
• The professional limited liability company name must contain the words “professional limited liability company,” “professional limited company,” “PLC,” or “PLLC.”

LOUISIANA

• There are separate statutes regarding professional corporations for social work, medicine or podiatry, dentistry, law, nursing, chiropractic, architectural, optometry, psychological, veterinary, occupational therapy. Each professional entity may choose the ending “a professional corporation” or may use an ending such as “a professional occupational therapy corporation” or “a law corporation” and may contain “limited” or “ltd.”
• One or more qualified persons may form a corporation under Chapter 1 of this Title for the purpose of practicing law. Such corporations shall be subject to all of the provisions of Chapter 1, as the same may from time to time be amended, except to the extent that such provisions are inconsistent with the provisions of this Chapter.
• No professional LLC statute, but there is the possibility of professionals forming an LLC in accordance with their profession’s governing board.

MAINE

• Licensed individual(s) may incorporate a professional corporation by delivering to the Secretary of State for filing articles of incorporation that state that the corporation is a professional corporation and the corporation’s purpose is to render the specified professional service.
• Mandatory coverage – individuals providing certain services (Accountants, advanced practice registered nurses, attorneys, chiropractors, dentists, optometrists, osteopathic physicians, physicians and surgeons, physician assistants, podiatrists, registered nurses and veterinarians) and desiring to form a corporation must form a professional corporation.
• Optional coverage – a person providing certain services (Any person not listed above who is required by state law to have a license as a precondition to engaging in that person’s profession) and desiring to form a corporation may form a professional corporation.
• The corporate name contain the words “chartered,” “professional corporation,” “professional association” or “service corporation” or the abbreviation “P.C.,” “P.A.” or “S.C.” The corporate name may not contain language stating or implying that it is incorporated for a purpose other than that authorized by law and stated in the articles of incorporation. The corporate name must conform with the rules of the licensing authority having jurisdiction over the professional service provided.
• Professional LLCs are subject to the Maine Professional Service Corporation act so the same rules apply. Naming does not apply, and LLC statute only requires that some form of “limited liability company” is included, is not specific though “professional association” and Limited Liability Company, P.A” are given as examples.

MARYLAND

• You can form a professional corporation under solely for the purpose of rendering professional services within a single profession. A corporation that is eligible to be a professional corporation may not organize under any other corporate form in Maryland, unless the professional is an architect, engineer, real estate broker or sales person or a veterinarian.
• The corporate name of a professional corporation must include the word “chartered”, the abbreviation “chtd.”, the words “professional association”, the abbreviation “P.A.”, the words “professional corporation”, or the abbreviation “P.C.”
• Professionals are not allowed to form PLLCs but some may form LLCs.

MASSACHUSETTS

• Professionals may form a professional corporation or a professional LLC
• The corporate name of every professional corporation shall end with the word “Professional Corporation”, “Corporation” or “Incorporated” or the abbreviation “P.C.”, “Corp.” or “Inc.” or any other word or words which in the judgment of the state secretary indicates that the professional corporation is incorporated. Regulating boards may have additional requirements as to the names of professional corporations.

MICHIGAN

• A professional service corporation may be formed by one or more licensed persons to render professional services.
• The name of a professional corporation must contain the words “professional corporation” or the abbreviation “P.C.” with or without periods or other punctuation.
• A professional limited liability company is made up of licensed persons who have been legally authorized to provide a professional service. Member(s) of the PLLC must be licensed to offer the service(s) provided. Some professions (dentists, osteopathic physicians, physicians, surgeons, doctors of divinity or other clergy and attorneys at law) must form as a professional service limited Liability Company.
• The name shall contain the words “Professional Limited Liability Company” or the abbreviation “P.L.L.C.”, “P.L.C.”, “PLLC” or “PLC”.

MINNESOTA

• In order to practice a profession as an entity other than sole proprietorship or general partnership, professionals must comply with the Minnesota Professional Firms Act and the rules of their respective licensing boards.
• Professional corporations, professional LLCs and professional LLPs all fall under the professional firms act.
• Licensed members of the following professions may elect to be professional firms: medicine and surgery, chiropractic, registered nursing, optometry, psychology, social work, marriage and family therapy, dentistry and dental hygiene, pharmacy, podiatric medicine, veterinary medicine, physician’s assistants, architecture, engineering, surveying, landscape architecture, geoscience, certified interior design, accountancy, and law.
• The name of a professional firm must not imply the superiority of that firm. The name of a professional firm must end:
  1. in the case of a corporation, with any one of the following phrases, words, or abbreviations: “Professional Corporation”; “Professional Service Corporation”; “Service Corporation”; “Professional Association”; “Chartered”; “Limited”; “P.C.”; “P.S.C.”; “S.C.”; “P.A.”; or “Ltd.”;
  2. in the case of a limited liability company, with any one of the following phrases or abbreviations: “Professional Limited Liability Company”; “Limited Liability Company”; “P.L.L.C.”; “P.L.C.”; or “L.L.C.”; or
  3. in the case of a limited liability partnership, with any one of the following phrases or abbreviations: “Professional Limited Liability Partnership”; “Limited Liability Partnership”; “P.L.L.P.”; or “L.L.P.”
• The abbreviation may omit periods.

MISSISSIPPI

• Professional may form a professional corporation in order to render professional services.
• The corporate name must contain the words “professional corporation” or “professional association” or the abbreviations “P.C.,” “PC,” “P.A.” or “PA” The corporate name may not contain language stating or implying that it is incorporated for a purpose other than that authorized by law and its articles of incorporation. The corporate name must also conform with any rules of the licensing authority having jurisdiction over a professional service described in the corporation’s articles of incorporation.
• Professionals may form a professional limited liability company in order to render professional services.
• The name of a professional limited liability company must contain the words “professional limited liability company” or the abbreviations “P.L.L.C.” or “PLLC.” The name may not contain language stating or implying that it is formed for a purpose other than that authorized by law and its certificate of formation. The PLLC’s name must conform with the rules of the licensing authority having jurisdiction over the professional service described in the limited liability company’s certificate of formation.

MISSOURI

• Licensed individual(s) may incorporate a professional corporation to practice a professional service or services.
• The corporate name must contain the words “Professional Corporation” or the abbreviation “P.C.” The corporate name may not contain any word or phrase that indicates or implies that it is organized for any purpose other than the purposes contained in its articles of incorporation.
• There are no professional LLCs, but professionals may form a standard LLC.

MONTANA

• Professional corporations may be organized only for the purpose of rendering professional services and ancillary services within a profession.
• The corporate name must contain the words “professional corporation” or the abbreviation “P.C.” and may not contain any other words to indicate the type of business that it is other than “professional corporation” or “P.C.” The corporate name may not contain any word or phrase that indicates or implies that the corporation is organized for any purpose other than the purposes contained in its articles of incorporation.
• You may form a professional LLC to provide professional services.
• The name must include “professional limited liability company” “professional l.l.c.” “professional limited company” or an abbreviation.
• You may form a professional limited partnership to provide professional services.
• The name must include “professional limited liability partnership” or the abbreviation “p.l.l.p.” or “pllp”.

NEBRASKA

• Licensed individual(s) may organize and become a shareholder(s) in a professional corporation. Professional corporation means a corporation which is organized under the act for the specific purpose of rendering professional service and which has as its shareholders only individuals who themselves are licensed or otherwise authorized within this state to render the same professional service as the corporation. Professional services are limited to services rendered by an attorney at law, a certified public accountant, a public accountant, a dentist, an osteopathic physician, a physician and surgeon, a real estate broker, an associate real estate broker, a real estate salesperson, or a veterinarian. Professions pertaining to the diagnosis, care, and treatment of humans are be considered to be of the same profession.
• The corporate name must contain the word professional corporation, or P.C. Other corporate endings are prohibited.
• A Nebraska limited liability company may render a professional service.
• The name of a limited liability company must contain the words limited liability company or limited company or the abbreviation L.L.C., LLC, L.C., or LC. Limited may be abbreviated as Ltd., and company may be abbreviated as Co.

NEVADA

• Individual(s) may organize a professional corporation or LLC. Each individual organizing the professional entity must be authorized to perform the professional service for which the professional entity is organized.
• The corporate name of a professional corporation must contain the words “Professional Corporation” or the abbreviation “Prof. Corp.,” “P.C.” or “PC,” or the word “Chartered” or the abbreviation “Chtd.,” or “Limited” or the abbreviation “Ltd.” The corporate name must contain the last name of one or more of its current or former stockholders.
• The name of a professional limited-liability company must contain the words “Professional Limited-Liability Company” or the abbreviations “Prof. L.L.C.,” “Prof. LLC,” “P.L.L.C.,” “PLLC,” or the word “Chartered” or the abbreviation “Chtd.,” or “Limited” or the abbreviation “Ltd.” The name of a professional limited-liability company must contain the last name of one or more of its current or former members.

NEW HAMPSHIRE

• Professional corporations may be organized only for the purpose of rendering professional services, including necessary related services, within a single profession or multiple professions (if permitted by applicable professional licensing laws)
• “Professional service” means any service which may lawfully be rendered only by certified public accountants, public accountants, architects, attorneys, podiatrists, chiropractors, dentists, pharmacists, professional engineers, land surveyors, registered professional nurses, optometrists, physicians and surgeons, physician assistants, psychologists, veterinarians, and all other professionals licensed, registered, certified, or otherwise authorized and permitted to practice independently and which may not lawfully be rendered by a corporation organized under the law of this state applicable to business corporation
• The corporate name must end with “professional corporation,” “professional association,” “Prof. Corp.” “Prof. Ass’n,” ” P.C.”, or “P.A.” or similar abbreviations of these words. The corporate name may not contain any word or phrase which indicates or implies that the corporation is organized for any purpose other than the purposes contained in its articles of incorporation.
• Professional limited liability companies may be organized only for the purpose of rendering professional services, including necessary related services, within a single profession, or multiple professions if the applicable professional rules allow it. A professional limited liability company may not engage in any profession or business other than the profession or professions and businesses permitted by its certificate of formation, except that a professional limited liability company may invest its funds in real estate, mortgages, stocks, bonds or any other type of investment.
• “Professional service” means any service which may lawfully be rendered only by certified public accountants, public accountants, architects, attorneys, podiatrists, chiropractors, dentists, pharmacists, professional engineers, land surveyors, registered professional nurses, optometrists, physicians and surgeons, psychologists, veterinarians, and all other professionals licensed, registered, certified, or otherwise authorized and permitted to practice independently.
• The PLLC’s name must end with one of the following words or abbreviations: “professional limited liability company” or ” P.L.L.C.” or similar abbreviation. The name may not contain any word or phrase which indicates or implies that the PLLC is organized for any purpose other than the purposes contained in its certificate of formation or application for registration. The name must comply with any applicable professional licensing rules.

NEW JERSEY

• Licensed individual(s) form a professional corporation and become shareholders for the purpose of rendering a professional service or closely allied professional services.
• A professional service is any type of personal service to the public which requires a license or other legal authorization. Examples of services include those rendered by certified public accountants, architects, optometrists, ophthalmic dispensers and technicians, professional engineers, land surveyors, land planners, chiropractors, physical therapists, registered professional nurses, dentists, osteopaths, physicians and surgeons, doctors of medicine, doctors of dentistry, podiatrists, veterinarians, and attorneys-at-law.
• The corporate name must contain the full or last names of one or more of the shareholders or a name descriptive of the type of professional service in which the corporation will be engaged. The name must also contain the words “chartered,” “professional association” or “a professional corporation,” or the abbreviation “P.A.,” “P.C.,” “PA,” or “PC”. The corporate name may only include the name of a deceased person if, at the time of their death, that person’s name was part of the corporate name or that person’s name was part of the name of an existing partnership and at least 2/3 of the partners became shareholders in the professional corporation.
• There is no PLLC in New Jersey but professionals may form an LLC.

NEW MEXICO

• Licensed individuals may incorporate and become shareholders of a professional corporation to provide professional services. A professional service is any type of personal service to the public which requires a license or other legal authorization. This includes the services rendered by certified public accountants, registered public accountants, chiropractors, optometrists, dentists, osteopaths, podiatrists, architects, veterinarians, doctors of medicine, doctors of dentistry, physicians and surgeons, attorneys at law and life insurance agents.
• The corporate name must contain the words “limited” “chartered” “professional association” or “professional corporation” or an abbreviation.
• There are no professional LLCs, but standard LLCs may have any lawful purpose.

NEW YORK

• One or more professionals may form a professional service corporation for the purpose of rendering the professional service or services they are licensed to practice.
• The name of a professional service corporation may contain the name of a deceased person only if the person’s name was part of the corporate name at the time of such person’s death or the person’s name was part of the name of a partnership and at least two-thirds of the partnership’s partners become shareholders of the corporation. The corporate name shall end with the words “Professional Corporation” or the abbreviation “P.C.”
• One or more professionals may form a professional service LLC to render professional services.
• The name of a professional service limited liability company may contain the name of a deceased person only if the person’s name was part of the name of such limited liability company at the time of the person’s death or the person’s name was part of the name of a partnership or professional service corporation and at least two-thirds of the partnership’s partners or corporation’s shareholders, become members of the limited liability company.
• A professional service limited liability company name must end with the words “Professional Limited Liability Company” or “Limited Liability Company” or the abbreviation “P.L.L.C.”, “PLLC”, “L.L.C.” or “LLC”.

NORTH CAROLINA

• License individual(s) may form a professional corporation and become shareholder(s) to provide their service(s).
• The corporate name may be limited by the licensing acts of the respective professions. Professional corporations may use the words “Professional Association, P.A.,” “Professional Corporation,” or “P.C.” in lieu of the statutory corporate designations.
• A limited liability company may engage in rendering professional services only to the extent that it would be able to render those services were it a corporation. Basically the professional corporation statutes are applied to LLCs.
• The name of a limited liability company that is to render a professional service must contain the word “Professional” or the abbreviation “P.L.L.C.” or “PLLC.”

NORTH DAKOTA

• You may form a professional corporation to provide a professional service.
• The name must include the word “chartered” or “limited” or “professional corporation” “professional association” and may not include words such as bank, banker, trust, etc.
• A professional limited liability company is made up of licensed professionals authorized to provide a professional service.
• The name must include the terms “limited liability company” “professional limited liability company” or the abbreviation LLC, L.L.C., PLLC, P.L.L.C., PLC, or P.L.C.
• A standard corporation or LLC may also be formed for the purpose of providing professional services.

OHIO

• Certain types of licensed professionals may form a professional association (corporation) to offer a professional service. Only certain licensed professions, including dentists, architects, attorneys and professional engineers, may form this type of corporation.
• The corporate name must include the word company, co., corporation, corp., incorporated, or inc.
• In carrying out the purposes stated in its articles of organization or operating agreement and subject to limitations prescribed by law or in its articles of organization or its operating agreement, a limited liability company may render a professional service.
• The LLC name must include the words, “limited liability company,” without abbreviation or shall include one of the following abbreviations: “LLC,” “L.L.C.,” “limited,” “ltd.,” or “ltd”

OKLAHOMA

• A corporation, LLC, or limited partnership may be a professional entity and provide professional services.
• Corporate names must contain one of the words “association”, “company”, “corporation”, “club”, “foundation”, “fund”, “incorporated”, “institute”, “society”, “union”, “syndicate” or “limited” or one of the abbreviations “co.”, “corp.”, “inc.”, or “ltd.”, with or without punctuation. Such words or abbreviations must be modified by the word “PROFESSIONAL” or some abbreviation of the combination, including, without limitation: “P.C.” or “PC”
• LLC names must contain either the words “limited liability company” or “limited company” or the abbreviations “LLC”, “LC”, “L.L.C.”, or “L.C.”, with or without punctuation. The word “limited” may be abbreviated as “LTD.” and the word “Company” may be abbreviated as “CO.” Such words or abbreviations must be modified by the word “PROFESSIONAL” or some abbreviation of the combination, including, without limitation: “P.L.L.C.” or “PLLC”

OREGON

• A corporation may elect to be a professional corporation for the purpose of rendering professional service or services, including ancillary services ancillary within a single profession.
• The corporate name must comply with the rules of the regulatory board or boards or standards of professional conduct of the profession. The corporate name must contain the words “professional corporation” or the abbreviations “P.C.” or “Prof. Corp.”
• A liability company or its members may render professional services.
• A limited liability partnership is an association of two or more people doing business. In Oregon, LLPs are restricted to partnerships that offer professional services including: accountants, architects, attorneys, chiropractors, dentists, landscape architects, naturopaths, nurse practitioners, psychologists, physicians, podiatrists, radiologic technologists, real estate appraisers and others providing personal services that require a license.

PENNSYLVANIA

• You can form a professional corporation to provide professional services.
• The corporate name must include “professional corporation” or “P.C.”
• Restricted Professional Limited Liability Companies may be organized to render restricted professional service(s). If you provide a restricted professional service, you must state it in your articles of organization. Restricted professional services include chiropractic, dentistry, law, medicine & surgery, optometry, osteopathic medicine and surgery, podiatric medicine, public accounting, psychology, veterinary medicine.
• PLLC names just have to include “Limited Liability Company” or an abbreviation.

RHODE ISLAND

• You can form a professional corporation if every officer, director, and shareholder of the corporation is authorized to practice the profession and is employed by the corporation in that practice. No individual may be an officer, shareholder, director, or employee of any other corporation engaged in the practice of the same profession without the prior written approval of the applicable regulatory agency or agencies.
• The corporate name shall end with the words “professional corporation” or “corporation” or “incorporated” or “limited” or the abbreviations “p.c.” or “pc” or “corp.” or “inc.” or “ltd.” Professional regulatory agencies may impose additional requirements as to the names of corporations organized to render professional services.
• A limited liability company may render professional services subject to applicable laws regulations.
• The LLC’s name must end with either the words “limited liability company” or the upper or lower case letters “l.l.c.” with or without punctuation.

SOUTH CAROLINA

• A corporation may elect professional corporation status for the rendering of professional services, including services ancillary to them.
• The corporate name must include “professional corporation”, “professional association”, “service corporation”, or “chartered”, or the abbreviation “P.C.”, “PC”, “P.A.”, or “PA”.
• There are no professional LLC’s but professionals may form an LLC to practice their profession.

SOUTH DAKOTA

• Medical professionals may form a professional corporation, an LLC, or an LLP. Lawyers and accountants may form a professional corporation or an LLC.
• The corporate name must end with the words, Professional Corporation, or the abbreviation, P.C., or the word, Limited, or the abbreviation, Ltd.
• The name of any limited liability company must end with the words, Professional Limited Liability Company, or the abbreviation, P.L.L.C., or the words, Limited Liability Company, or the abbreviation, L.L.C.
• The name of any limited liability partnership must end with the words, Professional Limited Liability Partnership, or the abbreviation, P.L.L.P., or the words, Limited Liability Partnership, or the abbreviation, L.L.P.

TENNESSEE

• Professional may form a professional corporation or professional LLC.
• Corporate name must contain the words “professional corporation,” “professional association,” or “service corporation” or the abbreviation “P.C.,” “P.A.,” or “S.C.”
• A professional limited liability company name must contain the words “professional limited company,” “professional limited liability company,” “professional LLC” or “limited liability professional company,” or the abbreviation “P.L.C.,” “P.L.L.C.,” “L.L.P.C.,” “PLC,” “PLLC” or “LLPC”.

TEXAS

• If you want to organize your entity as a corporation or LLC and you will be performing professional services, then you may be required to form as a professional entity. Partnerships are not subject to the same restrictions on performing professional services. You can form a professional corporation, professional association, or professional LLC. Professional corporations and LLCs may be owned by a professional individual or professional organization. A professional association must be owned by a professional individual.
• Professional associations can only be formed by (1) doctors of medicine, (2) doctors of osteopathy, (3) podiatrists, (4) mental health professionals (such as psychologists, family therapists, and licensed professional counselors),(5) optometrists, (6) therapeutic optometrists, (7) chiropractors, (8) dentists, or (9) veterinarians for the purpose of rendering their professional service. In the name, professional associations must include “associated”, “associates”, “association”, “professional association”, or an abbreviated form of these choices.
• Professional corporations are formed for the purpose of providing a professional service that standard corporations are forbidden from providing. A professional service is a service that requires a license.
• The name of a professional corporation must contain the word “corporation,” “company,” “incorporated,”“limited,” “professional corporation” or an abbreviation of one of these terms
• The name of a professional LLC must include “professional limited liability company” or an abbreviation.

UTAH

• Professional corporations may only be organized to provide professional services
• The corporate name must include the terms “Professional Corporation” or “P.C.” the name may not contain the words “incorporated” or “inc.”
• Professional LLCs may be organized to provide professional services.
• The professional LLC’s name must include the words “professional limited liability company” “P.L.L.C.”, or “PLLC”

VERMONT

• Professional corporations allow certain professionals to provide services as a corporation, and:
  1. must contain the words “professional corporation,” “professional association,” “limited,” or “service corporation” or the abbreviation “P.C.” , “P.A.”, “LTD.”, or “S.C.”;
  2. may not contain language stating or implying that it is incorporated for a purpose other than that authorized by law of this title and its articles of incorporation; and
  3. must conform with any rule promulgated by the licensing authority having jurisdiction over a professional service described in the corporation’s articles of incorporation
• Professionals may also form a Professional Limited Liability Company.
• The name must include the word “professional” or the abbreviation “PLC” or “P.L.C.”

VIRGINIA

• Certain professionals may form a Professional Corporation. These are limited to the services rendered by pharmacists, optometrists, practitioners of the healing arts, nursepractitioners, practitioners of the behavioral science professions, veterinarians, surgeons, dentists, architects, professionalengineers, land surveyors, certified interior designers, certified landscape architects, public accountants, certified publicaccountants, attorneys-at-law, insurance consultants, audiologists or speech pathologists and clinical nurse specialists
• The corporate name must contain the word “corporation,” “incorporated,” “company” or “limited”; or the abbreviation “corp.,” “inc.,” “co.” or “ltd.”; or the initials “P.C.,” or “PC”; or the phrase “professional corporation” or “a professional corporation” at the end.
• Professionals may also form a PLLC.
• Professional LLC’s must use initials “P.L.C.,” “PLC,” “P.L.L.C.” or “PLLC” in company name

WASHINGTON

• A licensed individual or group of individuals authorized to render the same professional services may organize and become a shareholder or shareholders of a professional corporation for the purpose of rendering professional service. One or more of the licensed individuals shall be the incorporators of the professional corporation.
• Professional corporation names must comply with the rules and laws that apply to their profession. The corporate name must contain either the words “professional service” or “professional corporation” or the abbreviation “P.S.” or “P.C.” The corporate name may also contain either the words “corporation,” “incorporated,” “company,” or “limited,” or the abbreviation “corp.,” “inc.,” “co.,” or “ltd.” The corporate name of a corporation organized to render dental services must also contain the full names or surnames of all shareholders and no other word than “chartered” or the words “professional services” or the abbreviation “P.S.” or “P.C.”
• A licensed individual or group of individuals may organize and become a member or members of a professional limited liability company for the purposes of rendering professional service.
• The name of a professional limited liability company must contain either the words “Professional Limited Liability Company,” or the words “Professional Limited Liability” and the abbreviation “Co.,” or the abbreviation “P.L.L.C.” or “PLLC.” The name of a professional limited liability company organized to render dental services must also contain the full names or surnames of all members and no other word than “chartered” or the words “professional services” or the abbreviation “P.L.L.C.” or “PLLC.”

WEST VIRGINIA

• West Virginia does not have professional corporations.
• A professional limited liability company may be organized for the purpose of rendering a professional service. Those services are limited to those rendered by the following professionals: Attorneys-at-law, physicians and podiatrists, dentists, optometrists, accountants, veterinarians, architects, engineers, osteopathic physicians and surgeons, chiropractors, psychologists, social workers, acupuncturists and land surveyors.
• The name of a professional limited liability company shall contain the words “professional limited liability company” or the abbreviation “P.L.L.C.”, “PLLC”, “Professional L.L.C.”, or “Professional LLC”

WISCONSIN

• You may form a service corporation to provide professional services requiring a license.
• The corporate name of a service corporation shall end with the word “chartered” or “limited,” or the words “service corporation,” or the abbreviation “ltd.” Or “S.C.”
• Wisconsin does not have professional LLC’s.

WYOMING

• Licensed professionals can form a professional corporation
• The corporate name of every professional corporation must end with the words “A Professional Corporation” or the capital initials “P.C.”.
• Wyoming does not have professional LLC’s but does not prohibit professionals from forming a standard LLC. As long as the applicable professional rules of the licensing authority do not prohibit it, a professional may form an LLC to practice their profession.
• The LLC name must include the words “limited liability company,” or its abbreviations “LLC” or “L.L.C.,” “limited company,” or its abbreviations “LC” or “L.C.,” “Ltd. liability company,” “Ltd. liability co.” or “limited liability co.”