How to Convert Your Gaming LLC to C-Corp in Delaware (2026)

So, your Delaware gaming LLC is leveling up? Converting to a C-Corp might be the right move as you seek venture capital, plan an IPO, or restructure for significant growth. This guide outlines the process for converting your gaming LLC to a C-Corp in Delaware in 2026, covering key steps, tax implications, and niche-specific considerations. Let Lovie handle the heavy lifting, automating the conversion process with AI for a seamless transition.

When to Convert

Conversion Steps

  1. LLC Member Approval: All LLC members must formally approve the conversion to a C-Corp, documenting the decision in meeting minutes. Ensure compliance with your LLC operating agreement's voting requirements.
  2. Name Availability Check: Verify that your desired C-Corp name is available with the Delaware Division of Corporations. Conduct a thorough search to avoid conflicts.
  3. Draft Certificate of Incorporation: Prepare the Certificate of Incorporation, outlining the C-Corp's name, purpose, registered agent, authorized shares, and initial directors. This document governs your corporation's existence.
  4. File Certificate of Incorporation with Delaware: Submit the Certificate of Incorporation and pay the filing fee ($89 in 2026). Expedited filing options are available for faster processing.
  5. Obtain an EIN from the IRS: Apply for a new Employer Identification Number (EIN) from the IRS, as your LLC's EIN will no longer be valid after the conversion.
  6. Transfer Assets and Liabilities: Transfer all assets and liabilities from the LLC to the newly formed C-Corp. This includes bank accounts, contracts, intellectual property, and debts.
  7. Adopt Bylaws and Appoint Officers: Create corporate bylaws to govern the C-Corp's internal operations. Appoint officers (e.g., President, Secretary, Treasurer) to manage the company.

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