Frequently Asked Questions

The purpose of this Code is to permit the formation of various corporate entities and require registration of foreign corporations; and to regulate such entities so as to promote economic growth and further the exercise of tribal sovereignty in the governance of its territory and citizens.

Key Term: Incorporating an LLC or Corporation

Yes, the NNCC application requires a filing, please review the filing fee schedule linked below:

Navajo Nation Corporation Code Filing Fee Schedule.

No, Sole Proprietors cannot be registered with the NNCC as it not classified as a corporate organization, such as an s-corporation, c-corporation, or LLC.

Since the entity's articles of organization were formed in a different state, the company will register as a Foreign LLC or Foreign Corporation.

Application of a Foreign LLC. See direct link below to access form.

Application for Registration of a Foreign Limited Liability Company

Complete and submit the Certificate of Authority application. See the direct link below to access the form:

Application for Certificate of Authority

1. Registered Non-Profit: A registered non-profit organization is a type of entity that operates for purposes other than generating profit. Non-profits typically serve a charitable, educational, religious, or social cause. They are exempt from paying income taxes on their revenue and may receive tax-deductible donations from individuals and organizations.

2. For-Profit: A for-profit organization is a business entity that operates with the primary goal of generating profit for its owners or shareholders. These entities can be structured in various forms, such as sole proprietorships, partnerships, or corporations. For-profit organizations are subject to taxation on their profits.

3. LLC (Limited Liability Company): An LLC is a business structure that combines the limited liability protection of a corporation with the flexibility and tax advantages of a partnership or sole proprietorship. Owners of an LLC are called members, and they are not personally liable for the debts and obligations of the company. LLCs can choose how they are taxed, either as a disregarded entity, partnership, S corporation, or C corporation.

4. Closed Corporations: Closed corporations, also known as closely held corporations or private corporations, are companies owned by a small group of shareholders, often family members or a few investors. Unlike publicly traded corporations, shares of closed corporations are not publicly traded on stock exchanges. Decision-making and ownership are typically closely held within the group of shareholders.

5. Incorporated Agricultural Cooperatives: Incorporated agricultural cooperatives are businesses owned and operated by farmers or agricultural producers for their mutual benefit. These cooperatives pool resources and jointly market products or purchase supplies and services at lower costs. They are structured as corporations and operate under specific laws and regulations governing cooperatives.

6. S-Corporations: An S-corporation is a type of corporation that elects to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes. This means that S-corporations generally avoid double taxation on corporate income. They are limited to a certain number of shareholders and must meet specific eligibility requirements set by the Internal Revenue Service (IRS).

7. C-Corporations: A C-Corporation is a type of business entity that is legally distinct from its owners (shareholders) and is taxed separately from its shareholders. It offers limited liability protection to its owners, allowing them to shield their personal assets from the corporation's debts and liabilities. C-Corporations have perpetual existence, can have an unlimited number of shareholders, and are managed by a board of directors elected by the shareholders. However, they are subject to double taxation, where the corporation's profits are taxed at the corporate level, and dividends distributed to shareholders are taxed again at the individual level.

You can submit your documents with the required filing fees paid by cashier's check or money order by post mail or in person. 

By Mail:

Business Regulatory Department
c/o Navajo Nation Division of Economic Development
PO BOX 664
Window Rock, AZ
86515

In Person:

Business Regulatory Department
Karigan Professional Office Complex, Room 210
100 Taylor Road
St Michaels, AZ
86511

The primary difference lies in the location of incorporation and operation. Domestic corporations operate within the country of their incorporation, while foreign corporations operate outside their country of incorporation, conducting business in other jurisdictions.

1. Navajo Nation Domestic Corporation:

   • A Navajo Nation domestic corporation is one that is incorporated in the Navajo Nation where it conducts its business operations.
   • It is subject to the laws and regulations of the Navajo Nation.
   • It pays taxes and follows corporate governance rules as per the laws of the Navajo Nation.

2. Foreign Corporation operating on the Navajo Nation:

   • A foreign corporation is one that is incorporated in a different state than the Navajo Nation (e.g. Arizona, New Mexico, Utah, Colorado).
   • Business operations are conducted in the Navajo Nation away from the state where it is legally registered.
   • Foreign corporations need to register with Business Regulatory Department (BRD) and Tax Commission to do business on or with the Navajo Nation and are subject to specific regulations and taxes in the Navajo Nation.
   • For instance, a business is registered with the state of Arizona but operates offices in the Navajo Nation and/or does business with the Navajo Nation. 

Yes. If your business is registered as an LLC, non-profit, corporation, or agricultural coop it must be registered with the Secretary of State in the state that you plan to do business in.