A business corporation is generally organized for profit and is formed under a state’s corporation act or business corporation act. Incorporation distinguishes the finances of the business owners from those of the business they own. Owners of a corporation are not personally liable for the debts of the business. The corporation has an independent legal existence which is unaffected by death, as well as by changes in ownership or management. Incorporation requires compliance with individual states’ corporations codes and payments of annual corporate taxes. Lawyers may be of great assistance with the many intricacies involved in the incorporation process. An established relationship with a corporate attorney can be a valuable resource throughout the life of a business. For more information on incorporating, contact a qualified attorney.

参考译文：
商业公司通常是按照州的公司法或商业公司法成立并围绕利润运转的。公司在财务上与个体经济存在差异，公司的投资者个人不对公司债务承担责任，公司拥有独立的法人资格，并不受死亡、所有者、管理者改变的影响。公司与各个州的公司法典密切相关并且每年要支付税款。律师在许多复杂的公司运作程序中能起到很大的作用，在整个做生意的过程中与从事公司法业务的律师建立联系可获得有价值的资源。想了解更多的信息请与资深律师联系。

incorporate
[transitive] to include something as part of a group, system, plan etc.
1) to obtain an official charter or articles of incorporation from the state for an organization, which may be a profit-making business, a professional business such as a law office or medical office or a non-profit entity which operates for charitable, social, religious, civic or other public service purposes. The process includes having one or more incorporators (most states require a minimum of three for profit-making companies) choose a name not currently used by (nor confusingly similar to) any corporation, prepare articles, determine who will be responsible for accepting service of process, decide on the stock structure, adopt a set of bylaws, file the articles with the Secretary of State of the state of incorporation, and hold a first meeting of incorporators to launch the enterprise. Other steps follow such as electing a board of directors, selecting officers, issuing stock according to state laws and, if there is going to be a stock offering to the public, following the regulations of the Securities and Exchange Commission and/or the State Corporations Commissioner. If the corporation is non-profit, it will have to apply for non-profit status with the home state, and may, if desired, also apply to the Internal Revenue Service for federal non-profit recognition, both of which require detailed explanations of the intended operation of the organization.
2) to include into a unit.