This is a very basic question and from the legal aspects of starting a new start up. In essence about 99% of the company registered in NASDAQ are Delaware companies. so our all VC back ed companies. The reason is that all advisers including lawyers, accountants, Investors etc. all used to work with a Delaware entity. any entity created in US in a different state requires a different set of counsels so obviously if you’re looking to raise money you should set your corporation in Delaware. Usually if you start your own small business, it makes more sense to do it in your own state because if you if you have a Delaware company, you still have to register it in your own state.