A corporation is legally a citizen of the state (or other jurisdiction) in which it is incorporated (except when circumstances direct the corporation be classified as a citizen of the state in which it has its head office, or the state in which it does the majority of its business).
ನಿಗಮವು ಕಾನೂನುಬದ್ಧವಾಗಿ ಯಾವ ರಾಜ್ಯದಲ್ಲಿ ಸಂಘಟಿತವಾಗಿದೆಯೊ ಆ ರಾಜ್ಯದ (ಅಥವಾ ಇತರ ನ್ಯಾಯಕ್ಷೇತ್ರದ)ನಾಗರಿಕ ಎನಿಸಿದೆ.