Delaware C-Corp
Corporate entity incorporated in Delaware and taxed under Subchapter C of the US Internal Revenue Code. The default structure for venture-backed US technology companies and the standard parent for Israeli startups with US subsidiaries.
A Delaware C-Corporation (Delaware C-Corp) is a corporate entity incorporated under the General Corporation Law of the State of Delaware and elected to be taxed under Subchapter C of the U.S. Internal Revenue Code. The structure is the default legal architecture for U.S. venture-backed technology companies because Delaware corporate law offers the most developed body of corporate-governance precedent, the Chancery Court provides specialized adjudication, and the C-Corp form supports the multiple classes of preferred stock that venture capital financing requires.
For Israeli technology companies, the standard cross-border structure is a Delaware C-Corp parent holding an Israeli operating subsidiary. The structure positions the company for U.S. venture capital, U.S. public market listings (primarily Nasdaq), and U.S. strategic acquisition — the three exit paths that define the Israeli venture economy. Major examples include Wiz, Mobileye, SentinelOne, Lemonade, Fiverr, and the IPO Class of 2025-2027.
Full context: Israel Builds Companies to Sell: The Venture and Exit Architecture.