professional corporation (PC) /prəfesh″ənəl/ [L, professio, profession] , a corporation formed according to the law of a particular state for the purpose of delivering a professional service. In some states corporations may not practice law, medicine, surgery, or dentistry; in some states nurses may form or be partners in a professional corporation. According to the laws of the various states, professional corporations may offer legal and tax benefits to the members of the corporation.
