A corporate seal is typically a metal device made to either emboss or imprint certain company information (usually the corporate name and date of incorporation) onto documents. A corporate seal is often required when opening bank accounts, issuing stock certificates, or conducting other corporate business. It is generally provided as part of the Corporate Kit. Corporation A separate and artificial legal entity created under and governed by the laws of the state of incorporation. For a description of the common tax classifications of corporations, see “C” corporation” and “S” corporation.