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

Converting your podcasting LLC to a C-Corp in Delaware can unlock significant advantages as your business grows. Delaware is a popular choice for C-Corps due to its business-friendly laws and the Court of Chancery. This guide covers when and how to convert your podcasting LLC to a C-Corp in Delaware, ensuring a smooth transition for 2026. Let Lovie handle the complexities with AI-powered precision, from filing the paperwork to managing compliance.

When to Convert

Conversion Steps

  1. Plan the Conversion: Determine the effective date of the conversion, the authorized shares, and the initial directors. Consult with legal and tax professionals to optimize the process for your podcasting business.
  2. Adopt a Plan of Conversion: The LLC members must formally approve a plan of conversion, outlining the terms and conditions of the conversion to a C-Corp. Document this with a written resolution.
  3. File Certificate of Conversion: File a Certificate of Conversion with the Delaware Secretary of State. This document officially changes your business structure from an LLC to a C-Corp. The filing fee is $89 as of 2024, but check for 2026 updates.
  4. File Certificate of Incorporation: Simultaneously file a Certificate of Incorporation to create the new C-Corp entity. This outlines the company's name, purpose, registered agent, and authorized shares. The filing fee is $89 as of 2024, but check for 2026 updates.
  5. Obtain an EIN: Apply for a new Employer Identification Number (EIN) from the IRS for your C-Corp. This is required for tax purposes and to open a bank account.
  6. Transfer Assets and Liabilities: Transfer all assets and liabilities from the LLC to the newly formed C-Corp. This includes bank accounts, contracts (including podcast sponsorships), and intellectual property.
  7. Update Licenses and Permits: Update all relevant business licenses and permits to reflect the new C-Corp entity name and structure. This is crucial for maintaining compliance and avoiding disruptions to your podcasting operations.

Start your formation with Lovie — $20/month, everything included.