Widgets, Inc. is an example of an S-Corp. An example of a C-Corp would be Amazon. I think that companies don’t get to really choose whether they are S or C. I think they just are. Ideally, I think all companies would choose to be C-Corp but they just simply are not big enough. I do agree that S or C can be an advantage or disadvantage depending on how much work you want to do but at the end of the day, if you start a business, I think you would always want a C-Corp. C-Corps are larger and can have more than 100 shareholders as stated above but the business must pay corporate income taxes. S-Corps are smaller and cant have more than 100 shareholders but no corporate income taxes. Each has its advantages and disadvantages but a C-Corp would reflect that the business is more successful and what every business would ultimately choose.