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Incorporation (business) Incorporation is the formation of a new corporation (a corporation being a legal entity that is effectively recognized as a person under the law). The corporation may be a business, a non-profit organization, sports club, or a government of a new city or town.
Selective incorporation is an important term in constitutional law, a part of the long debate over the powers of the federal government versus that of the individual states.4th Amendment. The concept of selective incorporation first arose with the passage of the 14th Amendment after the Civil War. This amendment laid down important new rights of citizens, including the rights to equal protection and due process.