Three main divisions of corporations, which are typically seen, are: S corporations, C corporations, and professional corporations. Creating a legal corporation begins with filing a written statement called "articles of incorporation" with your state governments division of corporations. Depending on the rules of the state in which you file, you may have to pay a fee that ranges between $100 to $800. Additionally, you must also create corporate bylaws for your new corporation. Many new owners look to small business lawyers for guidance.