A corporation is considered a citizen:

A) of the state in which it has its principal office, for the purpose of determining diversity of citizenship.
B) of the state of its incorporation, for the purpose of determining diversity of citizenship.
C) in both of these situations.
D) in neither of these situations.

Diversity of Citizenship

A legal requirement for federal jurisdiction, where parties involved in a lawsuit are citizens of different states or countries.

Principal Office

The main location or headquarters of a corporation where official business is conducted; often listed in legal documents.

State of Incorporation

The specific state in the United States where a corporation is registered to conduct business under its laws.