Google Inc. is delaying its IPO by a week because of logistical problems related to institutional investors registering to bid on the shares.
A corporation is delaying its IPO by a week due to logistical problems.
My statement that a corporation is delaying its IPO by a week due to logistical problems is technically correct, as Google is a corporation. However, I did not specify that it is Google that delayed its IPO by a week.