Compare DAO entity laws

Structural facts from each law, side by side and sorted by enactment date. Every value links to the fact-sheet row and statutory text it comes from. This page does not rank or recommend jurisdictions.

Feature matrix: one row per law, one column per feature
Law	Name must include	Management	For profit or nonprofit	Smart-contract identifier	Inactivity dissolution	Member and disclosure thresholds	Liability (statutory text)	Tax (statutory text)	Government formation fee	Government annual fee
VT BBLLC	Silent	Blockchain governance permitted	Silent	Silent	Silent	Decentralization disclosure required	General VT LLC Act governs	Silent	$155 LLC filing fee	$45 LLC annual report fee
WY DAO Supplement	DAO, LAO or DAO LLC	Member-set, may be algorithmic	Either	Required	1 year	1 member minimum	General WY LLC Act applies	Silent	$100 LLC filing fee	$60 min. LLC annual tax
TN DO Supplement	DO, DAO, DO LLC. or DAO LLC.	Members or smart contract	Any lawful purpose, profit or not	Public smart-contract identifier	Dissolved after 1 year without action	At least 1 member	General TN LLC Act applies	Silent	Not in the Act	Not in the Act
RMI DAO Act 2022	Must include "DAO LLC"	Member- or algorithm-managed	Any lawful purpose	Required	Silent	Disclosure at 25% governance rights	General RMI LLC Act applies	Gross-revenue tax if for-profit	Not in the Act	Not in the Act
UT DAO Act	Must contain L.L.D., LLD, L.D. or LD	Decentralized governance required	Any lawful purpose	Permissionless chain + public address	Silent	1 member; decentralized governance	On-chain contribution, with exceptions	Partnership unless corp election	$300 filing fee	Not in the Act
WY DUNA	Silent	No administrator required	Nonprofit, profit-making allowed	Silent	Silent	100 members minimum	No contract liability merely as member	Silent	Not in the Act	Not in the Act
NH DAO Act	Must end "DAO"/"D.A.O."	Administrator set by by-laws	Any lawful activity	Permissionless chain deployment	Silent	20% token or voting concentration	Limited, with exceptions	Other state laws apply, incl. tax	$100 registration fee	Set by Secretary of State
AL DUNA	Silent	No administrator required	Nonprofit, profit-making allowed	Silent	Silent	100 members minimum	No contract liability merely as member	Silent	Not in the Act	Not in the Act

Name must include

Vermont Blockchain-Based Limited Liability Company	The subchapter does not require a specific name suffix such as DAO or LAO.
Wyoming Decentralized Autonomous Organization Supplement	The registered name must include "DAO", "LAO" or "DAO LLC".
Tennessee Decentralized Organization Supplement	The registered name must include wording or an abbreviation denoting decentralized organization status, specifically "DO", "DAO", "DO LLC.", or "DAO LLC.".
Decentralized Autonomous Organization Act 2022	The registered name of a DAO LLC must denote its status as a decentralized autonomous organization, specifically the designation "DAO LLC".
Utah Decentralized Autonomous Organization Act	The name of a limited liability decentralized autonomous organization must contain the words "limited liability decentralized autonomous organization" or "limited decentralized autonomous organization," or the abbreviation L.L.D., LLD, L.D., or LD.
Wyoming Decentralized Unincorporated Nonprofit Association Act	The Act does not require a specific name suffix such as DAO or LAO.
New Hampshire Decentralized Autonomous Organization Act	The name of each New Hampshire DAO must end with the words "decentralized autonomous organization" or the abbreviation "D.A.O.," "DAO," or a similar abbreviation.
Alabama Decentralized Unincorporated Nonprofit Association Law	The Law does not require a specific name suffix such as DAO or LAO.

Management

Vermont Blockchain-Based Limited Liability Company	A BBLLC may provide for its governance, in whole or in part, through blockchain technology.
Wyoming Decentralized Autonomous Organization Supplement	A statement in the articles of organization must establish how the organization is managed by its members, including to what extent management is conducted algorithmically.
Tennessee Decentralized Organization Supplement	Unless the articles of organization or operating agreement provide otherwise, management is vested in the members of a member-managed organization or in the smart contract of a smart contract-managed organization.
Decentralized Autonomous Organization Act 2022	Management is vested in the organization's members if member managed, or in the smart contract if algorithmically managed, unless the certificate of formation or LLC agreement provides otherwise.
Utah Decentralized Autonomous Organization Act	As a condition of formation, the organization's governance system must be decentralized.
Wyoming Decentralized Unincorporated Nonprofit Association Act	The Act does not require the association to have an administrator.
New Hampshire Decentralized Autonomous Organization Act	An administrator is a person, irrespective of title, appointed in the manner specified in the by-laws to make discretionary decisions, individually or collectively with other administrators, on behalf of the organization with regard to specific, predefined operations.
Alabama Decentralized Unincorporated Nonprofit Association Law	The Law does not require the association to have an administrator.

For profit or nonprofit

Vermont Blockchain-Based Limited Liability Company	The subchapter does not separately address whether a BBLLC may be for profit or nonprofit.
Wyoming Decentralized Autonomous Organization Supplement	May form and operate for any lawful purpose, for profit or not.
Tennessee Decentralized Organization Supplement	A decentralized organization may form and operate for a lawful purpose, regardless of whether for profit.
Decentralized Autonomous Organization Act 2022	A DAO LLC shall form and operate for any lawful purpose, whether or not for profit, and its certificate of formation and LLC agreement must state that its purpose is to engage in any lawful act or activity for which DAO LLCs may be organized under the Act.
Utah Decentralized Autonomous Organization Act	A qualifying decentralized autonomous organization may have any lawful purpose.
Wyoming Decentralized Unincorporated Nonprofit Association Act	May engage in profit-making activities, but profits must be used for or set aside for the association's common nonprofit purpose.
New Hampshire Decentralized Autonomous Organization Act	A New Hampshire DAO may be registered for the purpose of carrying on any lawful activity within or outside the state.
Alabama Decentralized Unincorporated Nonprofit Association Law	May engage in profit-making activities, but profits must be used for or set aside for the association's common nonprofit purpose.

Smart-contract identifier

Vermont Blockchain-Based Limited Liability Company	The subchapter does not require a filed, publicly available smart-contract identifier.
Wyoming Decentralized Autonomous Organization Supplement	The articles must include a publicly available identifier of any smart contract used to manage, facilitate or operate the organization.
Tennessee Decentralized Organization Supplement	The articles of organization must include a publicly available identifier of a smart contract directly used to manage, facilitate, or operate the decentralized organization.
Decentralized Autonomous Organization Act 2022	The certificate of formation or LLC agreement must include a publicly available identifier of any smart contract directly used to manage, facilitate or operate the DAO.
Utah Decentralized Autonomous Organization Act	Formation requires evidence that the organization is deployed on a permissionless blockchain and has a unique public address through which its transactions can be reviewed and monitored.
Wyoming Decentralized Unincorporated Nonprofit Association Act	The Act does not require a filed, publicly available smart-contract identifier.
New Hampshire Decentralized Autonomous Organization Act	To be eligible for registry listing, the organization must be deployed on a permissionless blockchain and provide a unique public address by which any person can review and monitor its activities.
Alabama Decentralized Unincorporated Nonprofit Association Law	The Law does not require a filed, publicly available smart-contract identifier.

Inactivity dissolution

Vermont Blockchain-Based Limited Liability Company	The subchapter does not tie dissolution to a period of member inactivity.
Wyoming Decentralized Autonomous Organization Supplement	Dissolution when no proposals are approved and no actions taken for one year.
Tennessee Decentralized Organization Supplement	One of the events on which a decentralized organization is dissolved is that it failed to approve proposals or take actions for a period of one year.
Decentralized Autonomous Organization Act 2022	The dissolution section does not list inactivity among its dissolution events.
Utah Decentralized Autonomous Organization Act	The Act does not tie dissolution to a period of member inactivity.
Wyoming Decentralized Unincorporated Nonprofit Association Act	The Act does not tie dissolution to a period of member inactivity.
New Hampshire Decentralized Autonomous Organization Act	Chapter 301-B does not tie deregistration or dissolution to a period of inactivity.
Alabama Decentralized Unincorporated Nonprofit Association Law	The Law does not tie dissolution to a period of member inactivity.

Member and disclosure thresholds

Vermont Blockchain-Based Limited Liability Company	The operating agreement must specify whether the ledger the BBLLC uses is fully or partially decentralized and fully or partially public or private.
Wyoming Decentralized Autonomous Organization Supplement	A DAO must have one or more members.
Tennessee Decentralized Organization Supplement	A person may form a decentralized organization by having at least one member sign and deliver the articles of organization to the secretary of state for filing.
Decentralized Autonomous Organization Act 2022	A DAO LLC's foreign investment business license application must give the names and other information of beneficial owners or other members with 25% or more of the governance rights, and no information about other members.
Utah Decentralized Autonomous Organization Act	Formation requires evidence that the organization's governance system is decentralized and that it has at least one member.
Wyoming Decentralized Unincorporated Nonprofit Association Act	Requires at least 100 members joined by mutual consent for a common nonprofit purpose.
New Hampshire Decentralized Autonomous Organization Act	The definition of a decentralized network requires that during the previous 12 months no person other than the DAO beneficially owned 20 percent or more of the related digital asset's units, or no digital asset issuer or affiliated person had the unilateral authority to direct 20 percent or more of the voting power of that asset or its decentralized governance system.
Alabama Decentralized Unincorporated Nonprofit Association Law	Requires at least 100 members joined by mutual consent in digital activity for a common nonprofit purpose.

Liability (statutory text)

Vermont Blockchain-Based Limited Liability Company	Except to the extent inconsistent with the BBLLC subchapter, the Vermont Limited Liability Company Act governs.
Wyoming Decentralized Autonomous Organization Supplement	The Wyoming Limited Liability Company Act applies to decentralized autonomous organizations to the extent not inconsistent with the Supplement.
Tennessee Decentralized Organization Supplement	The Tennessee Revised Limited Liability Company Act applies to decentralized organizations to the extent not inconsistent with the chapter.
Decentralized Autonomous Organization Act 2022	The Limited Liability Company Act of 1996 applies to DAO LLCs to the extent not inconsistent with the DAO Act.
Utah Decentralized Autonomous Organization Act	A member may only be liable for the on-chain contributions the member has committed, and is not personally liable for excess liability, the organization's obligations, or another member's wrongful act or omission in the member's capacity as a member, except that (1) a member who votes against complying with an enforceable judgment may be liable for ordered monetary payments in proportion to the member's governance-rights share, and (2) a member remains personally liable in tort for the member's own wrongful act or omission.
Wyoming Decentralized Unincorporated Nonprofit Association Act	A person is not personally liable for the association's contracts merely because the person is a member, an administrator, or someone authorized to participate in the association's management.
New Hampshire Decentralized Autonomous Organization Act	The debts, obligations, and liabilities of a New Hampshire DAO are solely its own, and no participant, administrator, or legal representative is personally obligated for them solely by reason of that role. Exceptions are that a participant or administrator may agree under the bylaws or another agreement to be personally liable; if the DAO refuses to comply with an enforceable judgment, order, or award, the participants who voted against compliance are liable for the monetary payments ordered; and a participant, administrator, or legal representative remains personally liable in tort for their own wrongful act or omission, but not for another's.
Alabama Decentralized Unincorporated Nonprofit Association Law	A person is not liable for a breach of the association's contract merely because the person is a member, an administrator, or someone authorized to participate in the association's management.

Tax (statutory text)

Vermont Blockchain-Based Limited Liability Company	The subchapter does not address taxation.
Wyoming Decentralized Autonomous Organization Supplement	The Supplement does not address taxation.
Tennessee Decentralized Organization Supplement	The chapter does not address taxation.
Decentralized Autonomous Organization Act 2022	DAO LLCs and the persons or entities doing business with them are not subject to the Income Tax Act, except that a DAO LLC that elects for-profit status is subject to §109 and §110 and pays a tax on gross revenue.
Utah Decentralized Autonomous Organization Act	If eligible and electing to be classified as a corporation for federal tax purposes, the organization is subject to Utah's corporate franchise and income tax; otherwise, it is classified as a partnership for state tax purposes.
Wyoming Decentralized Unincorporated Nonprofit Association Act	The Act does not address taxation.
New Hampshire Decentralized Autonomous Organization Act	The chapter sets no tax rule of its own. It provides that a New Hampshire DAO is subject to all other applicable New Hampshire laws, including laws regulating taxation.
Alabama Decentralized Unincorporated Nonprofit Association Law	The Law does not address taxation.

Government formation fee

Vermont Blockchain-Based Limited Liability Company	Vermont's Secretary of State fee schedule sets a $155.00 filing fee for LLC articles of organization.
Wyoming Decentralized Autonomous Organization Supplement	Wyoming's Secretary of State fee schedule sets a $100.00 filing fee for LLC articles of organization.
Tennessee Decentralized Organization Supplement	The chapter does not itself state a dollar formation fee.
Decentralized Autonomous Organization Act 2022	The Act does not itself state a dollar formation fee.
Utah Decentralized Autonomous Organization Act	The Division of Corporations and Commercial Code's Certificate of Organization form for a decentralized autonomous organization states a $300.00 non-refundable filing fee.
Wyoming Decentralized Unincorporated Nonprofit Association Act	The Act does not itself state a dollar formation fee.
New Hampshire Decentralized Autonomous Organization Act	A notice of registration is not effective until payment of a $100 filing fee.
Alabama Decentralized Unincorporated Nonprofit Association Law	The Law does not itself state a dollar formation fee.

Government annual fee

Vermont Blockchain-Based Limited Liability Company	Vermont's Secretary of State fee schedule sets the domestic LLC annual report fee at $45.00.
Wyoming Decentralized Autonomous Organization Supplement	Wyoming's Secretary of State fee schedule sets the LLC annual report license tax at $60, or two-tenths of one mill on the dollar of the company's Wyoming-based assets, whichever is greater.
Tennessee Decentralized Organization Supplement	The chapter does not impose an annual report fee.
Decentralized Autonomous Organization Act 2022	The Act does not itself state a dollar annual fee.
Utah Decentralized Autonomous Organization Act	The Act does not itself state an annual fee amount.
Wyoming Decentralized Unincorporated Nonprofit Association Act	The Act does not impose an annual report fee.
New Hampshire Decentralized Autonomous Organization Act	The chapter states no dollar annual fee. It authorizes the Secretary of State, under the registry contracts, to set registration and annual fees.
Alabama Decentralized Unincorporated Nonprofit Association Law	The Law does not impose an annual report fee.