i'm a little disappointed to find that the minimum annual tax for a corporation in california is $850. i guess that's probably worth it, when you factor in the liability-protection benefits. but it's still a daunting commitment for a cheeseparer like myself. and of course, incorporating carries its own fees and other headaches, too.

(why the interest in incorporation? for my tutorial at the o'reilly open-source conference in july, i'd love to have a fully-functioning example of some of the things i'm going to talk about. which includes things like payment processing. and hey, making some money wouldn't be a bad thing.)