A Professional Corporation (PC) is organized for the sole and specific purpose of providing professional services by shareholders who are licensed or otherwise duly authorized to perform those services. The primary goal of professional organizations is to achieve for professionals a number of tax advantages available to corporate executives. Like a PLLC, the term "professional services," is defined in the act as any type of personal service that requires as a condition precedent to the rendering of the services such as a license, permit, certificate or other legal requirement. The definition applies to services that, by reason of law, cannot be performed by a corporation due to the professional’s license requirements.
-Persons that may form professional corporations include: accountants, attorneys, chiropractors, dentists, insurance agents, licensed insurance adjusters, licensed professional counselors, nurses, occupational therapists, optometrists, physical therapists, podiatrists, psychologists, registered public surveyors, respiratory care therapists, and veterinarians.