Choosing the right business structure is a crucial decision for naturopathy group practices in California. The choice of business entity determines how the naturopathy group practice is taxed, the extent of personal liability protection and personal asset protection available to the naturopathic doctor professionals, and the administrative requirements the naturopathic doctors will need to manage in operating the naturopathy group practice.

A recent article titled “What are the Business Structure Options for Solo Naturopathic Doctors in California?” discussed the business structure options available to solo naturopathic doctors starting a solo naturopathy practice, however, for two or more naturopathic doctors starting a group naturopathy practice together in California, there are different options available.

This article provides an overview of the various business structure options available to naturopathic doctors starting a group naturopathy practice in California, helping naturopathic doctors to make an informed choice that aligns with their professional goals and liability concerns in the most tax efficient format possible.

Executive Summary: Putting the Conclusion First for Busy Naturopathic Doctors

Summary of Practicing Naturopathic Medicine as a General Partnership

The primary benefit of a California General Partnership for naturopathic doctors is its simplicity. There are few legal formalities to establish a California General Partnership and tax reporting is equally straightforward. However, a California General Partnership is not a separate legal entity, which means that naturopathic doctor partners are jointly and severally liable for all debts, liabilities, obligations, and legal judgments (including malpractice liability) and the lack of a separate legal entity also means there is no distinction between personal and professional business assets for naturopathic doctor partners, meaning the debts, liabilities, and legal judgments for which naturopathic doctor partners are liable are satisfied from the personal assets of those naturopathic doctor partners.

Summary of Practicing with a California Professional Corporation

While slightly more complex than California General Partnerships, the complexity of a California Professional Naturopathic Doctor Corporation may be reduced by working with the experienced corporate attorneys at San Diego Corporate Law. As a separate legal entity, California Professional Naturopathic Doctor Corporations significantly reduce liability risks and are more tax efficient for most naturopathic doctors. For naturopathic doctors in high-liability practices, this reduction in risk can be substantial. The separate legal entity status of California Professional Naturopathic Doctor Corporations also means there is a distinction between personal and professional business assets for the naturopathic doctor, meaning the debts, liabilities, and legal judgments against the naturopathy practice are not generally satisfied from the personal assets of the naturopathic doctor owners, and owners are not personally liable for acts of malpractice by their co-owners, but they do remain personally liable for their own acts of malpractice.

Choosing Between a California General Partnership and a California Professional Naturopathic Doctor Corporation

For most naturopathic doctors, the California Professional Naturopathic Doctor Corporation is the right choice because the tax benefits coupled with limited liability protection and ability to separate personal assets from professional business assets far outweighs the increased administrative complexity compared to practicing naturopathic medicine as a California General Partnership.

Contact San Diego Corporate Law for Assistance Selecting and Forming the Best Business Structure for Your Naturopathy Practice

Take the next step toward securing the ideal business structure for your naturopathy practice, whether that is a California Professional Naturopathic Doctor Corporation or another business structure. Contact the experienced corporate attorneys at San Diego Corporate Law today to schedule a consultation and receive personalized, expert guidance tailored to your needs. Our team is here to help you make informed decisions with confidence.

Practicing Naturopathic Medicine as a California General Partnership

Practicing naturopathic medicine as a California General Partnership is the simplest and most straightforward business structure for two or more naturopathic doctors practicing together in California. A California General Partnership requires minimal paperwork to set up compared to other business entity options and offers flexibility in managing the naturopathy practice. However, along with these advantages come distinct disadvantages that naturopathic doctors must consider carefully before considering a California General Partnership as the business structure for their naturopathy practice.

Administrative Requirements of Practicing Naturopathic Medicine as a California General Partnership

One of the primary benefits of a California General Partnership for practicing naturopathic medicine is the simplicity of establishing a California General Partnership and the continued simplicity of operating as a California General Partnership.

California General Partnerships require minimal effort to establish, but there are legal formalities involved. Typically, the initial steps of setting up a California General Partnership include optionally filing a Certificate of Partnership with the California Secretary of State, entering into a Partnership Agreement between all partners, obtaining a local business license to operate legally in the municipal jurisdiction in which the practice will operate and, if applicable, registering a fictitious business name (often referred to as a d/b/a).

Taxation of California General Partnerships for the Practice of Naturopathic Medicine

Tax considerations are a critical aspect to be examined when planning to practice naturopathic medicine as a California General Partnership. California General Partnerships file informational tax returns and partners are subject to business income taxation, self-employment taxation, and additional Medicare taxes. Understanding how these taxes apply to naturopathy practices is essential for naturopathic doctors when choosing a business structure in which to operate their naturopathy practice.

Business Income Taxation When Practicing Naturopathic Medicine as a California General Partnership

California General Partnerships report their business income and expenses on informational tax returns, namely IRS Form 1065 and California Franchise Tax Board Form 565, however a California General Partnership does not pay California or federal income tax on its own net profit. Instead, each partner receives a Schedule K-1 from the IRS Form 1065 tax return reporting their distributive share of profits and losses of the California General Partnership, and each partner in turn reports this on their personal income tax return using Internal Revenue Service Form 1040 and California Franchise Tax Board Form 540 to pay taxes on the net income of the California General Partnership on their personal income tax return at their household personal income tax rate.

Self-Employment Tax When Practicing Naturopathic Medicine as a California General Partnership

Taxation of the partners of a California General Partnership is not tax efficient. One significant consideration for naturopathic doctor partners of a California General Partnership is self-employment tax. Since partners of a California General Partnership do not receive a salary from their naturopathy practice, they are responsible for paying self-employment taxes to cover Social Security and Medicare contributions. This self-employment tax is reported on Schedule SE, with the current rate at the time of this writing totaling 15.3% of net profit in addition to federal and state income taxes. However, a partner of a California General Partnership can deduct half of the self-employment tax paid as an adjustment on their personal tax return, which provides some financial relief.

Additional Medicare Tax When Practicing Naturopathic Medicine as a California General Partnership

High earning naturopathic doctor partners of California General Partnerships may also be subject to the Additional Medicare Tax. This tax applies to individuals whose income exceeds certain thresholds, which are determined based on filing status. For naturopathic doctor partners of a California General Partnership filing as single, the threshold is $200,000, while it is $250,000 for naturopathic doctor partners filing a joint tax return with a spouse. The Additional Medicare Tax rate is 0.9% and applies only to the earnings above the specified threshold. Partners of California General Partnerships must calculate and report this tax on Form 8959, ensuring compliance with Internal Revenue Service requirements. It is important for high earning naturopathic doctors to account for this additional tax in their financial planning to avoid unexpected liabilities.

Conclusions About Taxation of Naturopathic Doctor Partners of California General Partnerships

Understanding the tax implications of a California General Partnership is integral when deciding which of the available business entities will be the most tax efficient, and understanding self-employment and the Additional Medicare Tax liabilities is the first step in planning and efficiently managing future tax liabilities.

Personal Liability Protection and Personal Asset Protection When Practicing Naturopathic Medicine as a California General Partnership

Practicing naturopathic medicine as a California General Partnership also comes with challenges regarding personal liability protection and asset protection for partners because a California General Partnership is not a separate legal entity, and thus does not offer a legal distinction between the naturopathic doctors and the naturopathy practice.

Personal Liability for Naturopathic Doctors When Practicing Naturopathic Medicine as California General Partnerships

One of the primary risks faced by naturopathic doctor partners of a California General Partnership is personal liability. The lack of distinction between the naturopathic doctor partners and the naturopathy California General Partnership professional practice means that each of the naturopathic doctor partners are jointly and severally personally liable for all debts, liabilities, obligations, and legal judgments incurred by the naturopathy practice personally, including claims for professional negligence, better known as malpractice, for errors and omissions.

Personal Asset Protection for Naturopathic Doctors When Practicing Naturopathic Medicine as California General Partnerships

The lack of distinction between the naturopathic doctor and the naturopathy practice that makes personal liability a primary risk to naturopathic doctor partners of a California General Partnership also means that all assets of the naturopathic doctor partners, be they strictly personal assets or assets used in the naturopathy practice, are subject to claims by creditors and legal claimants against the personal assets of the naturopathic doctors (such as homes, bank accounts, investments, and other property).

Conclusions About Personal Liability and Asset Protection for Naturopathic Doctor Partners of California General Partnerships

The exposure to personal liability for debts, liabilities, obligations, and legal judgments (including those for professional negligence) coupled with the inability to separate personal assets from professional business assets underscores the importance for naturopathic doctors choosing a business structure for their naturopathy practice to understand liability risks and take proactive measures to safeguard their personal wealth and future earnings from such claims.

Conclusions About Practicing Naturopathic Medicine as a California General Partnership

When deciding whether to establish a group naturopathy practice as a California General Partnership, it is essential to weigh the benefits and drawbacks of this business structure. While California General Partnerships offer some simplicity to naturopathic doctor partners, California General Partnerships come with significant risks and limitations. The advantages and disadvantages of operating a California General Partnership are compared below together with a recommendation for when a California General Partnership is the best legal structure for practicing naturopathic medicine.

Advantages of California General Partnerships for Naturopathic Doctors

The primary benefit of a California General Partnership is its simplicity. There are relatively few legal formalities to establish a California General Partnership for a group naturopathy practice.

Disadvantages of California General Partnerships for Naturopathic Doctors

While California General Partnerships are simple to establish, they carry significant risks and are not tax efficient for most naturopathic doctors.

A California General Partnership is not a separate legal entity, which means that naturopathic doctor partners are personally liable for all debts, liabilities, obligations, and legal judgments (including malpractice liability). For naturopathic doctors in high liability naturopathy practices, this risk can be substantial.

The lack of a separate legal entity also means there is no distinction between personal and professional business assets for naturopathic doctor partners, meaning the debts, liabilities, and legal judgments for which an individual naturopathic doctor partner of a California General Partnership is liable are satisfied from the personal assets of that naturopathic doctor partner.

When is a California General Partnership the Right Business Structure for Practicing Naturopathic Medicine?

A California General Partnership can be an ideal option for two or more naturopathic doctors joining together to organize a small-scale naturopathy practice with the expectation of low net profit and low liability risks. However, before choosing to practice naturopathic medicine as a California General Partnership, it is essential for the naturopathic doctor partners to weigh the benefits of simplicity against the risks of personal liability and the future growth of the naturopathy practice. Naturopathic Doctor partners in high-risk practice areas or those who anticipate rapid growth may want to avoid practicing naturopathic medicine as a California General Partnership in favor of a business entity that is more tax efficient and provides limited liability protection together with the separation of personal assets from professional business assets.

For a more detailed understanding of the differences between California General Partnerships and California Professional Naturopathic Doctor Corporations and when a California General Partnership is the best choice of business structure for a professional practice, see “When Not to Use a California Professional Naturopathic Doctor Corporation” and “What are the Disadvantages of General Partnerships in California?” for more information.

Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

Practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation is not as simple or straightforward as practicing naturopathic medicine as a California General Partnership, however, a California Professional Naturopathic Doctor Corporation provides the tax efficiency, limited liability protection, and separation of personal assets of the naturopathic doctor from the professional business assets of the naturopathy practice that California General Partnerships lack.

Administrative Requirements of Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

In order to enjoy the tax efficiency, limited liability protection, and separation of personal assets a California Professional Naturopathic Doctor Corporation provides, naturopathic doctors are faced with the complexity of establishing a California Professional Naturopathic Doctor Corporation. While this formation process is complex, naturopathic doctors may rely upon the experienced corporate attorneys at San Diego Corporate Law to draft and file all the required legal documents for the California Professional Naturopathic Doctor Corporation, leaving naturopathic doctors with essentially the same tasks they would undertake to establish a California General Partnership. It is also worth noting that legal fees and costs of forming a California Professional Naturopathic Doctor Corporation are usually qualified business expenses that are tax deductible.

In addition to the initial formation of a California Professional Naturopathic Doctor Corporation, and every year after the initial formation of a California Professional Naturopathic Doctor Corporation, a Statement of Information must be filed with the California Secretary of State and a shareholder and board of directors meeting must be held. Just as with the formation of a California Professional Naturopathic Doctor Corporation, the experienced attorneys at San Diego Corporate Law can assist in the annual requirements of practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation.

Despite the additional administrative requirements of practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation compared to practicing naturopathic medicine as a California General Partnership, the right corporate attorney can make the difference in requirements comparable.

For a more detailed understanding of the administrative requirements for forming and maintaining a California Corporation, see “The 7 Steps for Forming a California Professional Naturopathic Doctor Corporation” for more information.

Taxation of California Professional Naturopathic Doctor Corporations

As with naturopathic doctor California General Partnerships, tax considerations are a critical aspect to be examined when planning to practice naturopathic medicine with a California Professional Naturopathic Doctor Corporation. While naturopathic doctors practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation are subject to business income taxation, payroll taxes for wages, and franchise taxes paid to the California Franchise Tax Board, naturopathic doctors practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation are not subject to self-employment taxation or additional Medicare taxes. Understanding how these taxes apply to naturopathy practices is essential for naturopathic doctors choosing a business structure in which to operate their naturopathy practices.

Business Income Taxation When Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

A California Professional Naturopathic Doctor Corporation is by default taxed as a personal service corporation (sometimes referred to as a professional service corporation), which is essentially a C Corporation (commonly referred to as a C-Corp) wherein corporate taxes applied to corporate profits are taxed directly at the federal and state levels at the corporate income tax rate, and any distributed dividends are subject to taxation again at the shareholder level (referred to as “double taxation”). However, a California Professional Naturopathic Doctor Corporation may (and almost always should) elect to be treated as an S Corporation (commonly referred to as an S-Corp), which fundamentally changes how income is taxed, so this article will focus on S Corporation taxation of California Professional Naturopathic Doctor Corporations.

Electing S Corporation status alters the tax treatment by enabling pass-through taxation. This means the profits and losses of the California Professional Naturopathic Doctor Corporation after payment of a reasonable salary to the naturopathic doctor are passed directly to the naturopathic doctor shareholders who report those profits on their personal income tax returns to pay federal income tax and state income tax on the net profit of the California Professional Naturopathic Doctor Corporation to pay personal income tax of the net profits of the naturopathy practice.

For more information about the election of S Corporation status for a California Professional Naturopathic Doctor Corporation, see “Can a California Professional Naturopathic Doctor Corporation Be an S-Corp?” for more information.

Self-Employment Tax When Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

Unlike naturopathic doctor California General Partnerships, which require the naturopathic doctor partners to pay self-employment tax on their distributive share of the net profit of the professional practice, the naturopathic doctor-shareholders of a California Professional Naturopathic Doctor Corporation are not subject to self-employment taxes.

Instead of self-employment taxes on the entire net profit of the naturopathy practice, with a California Professional Naturopathic Doctor Corporation employee and employer contributions to payroll tax are only paid on the reasonable salary of the naturopathic doctors. While the sum of the employee and employer contributions total 15.3% (the same percentage as self-employment tax), the calculation of the tax is based upon the reasonable salaries of the naturopathic doctors only and not the net profit of the California Professional Naturopathic Doctor Corporation, which may result in significant annual tax savings.

Additional Medicare Tax When Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

As discussed above for naturopathic doctor California General Partnerships, the Additional Medicare Tax is an extra 0.9% tax applied to earned income exceeding certain thresholds. However, because the Additional Medicare Tax is only applied to earned income and the net profit of a California Professional Naturopathic Doctor Corporation is not deemed to be “earned” income, the Additional Medicare Tax would only be applicable to naturopathic doctors practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation if the reasonable salary of the naturopathic doctors exceed those thresholds, meaning for all intents and purposes, practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation does not subject naturopathic doctors to the Additional Medicare Tax.

Annual Franchise Tax for California Professional Naturopathic Doctor Corporations

California Professional Naturopathic Doctor Corporations must pay an annual franchise tax California General Partnerships do not pay an annual franchise tax. The franchise tax paid by a California Professional Naturopathic Doctor Corporation taxed as an S Corporation is 1.5% of net profit with a minimum of $800 annually. While this is a tax not paid by naturopathic doctor partners of a California General Partnership, but pales in comparison to the self-employment taxes and the Additional Medicare Taxes paid by naturopathic doctor partners in California General Partnerships.

Conclusions About Taxation of California Professional Naturopathic Doctor Corporations

Understanding the tax benefits of a California Professional Naturopathic Doctor Corporation is integral when deciding which of the available business entities for two or more professional to practice together will be the most tax efficient, and understanding self-employment and the Additional Medicare Tax liabilities is the first step in planning and efficiently managing future tax liabilities.

For a more detailed understanding of the taxation of California Professional Naturopathic Doctor Corporations, see “What Tax Benefits Does a California Professional Naturopathic Doctor Corporation Provide?” for more information.

Personal Liability Protection and Personal Asset Protection When Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

Practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation, while more complex than practicing naturopathic medicine as a California General Partnership, overcomes many of the personal liability protection and asset protection shortcomings of naturopathic doctor California General Partnerships. A California Professional Naturopathic Doctor Corporation is a separate legal entity distinct from the naturopathic doctors, thus offering a legal distinction between the naturopathic doctors and the naturopathy practice as well as personal and business assets of the naturopathic doctors.

Personal Liability Protection for Naturopathic Doctors When Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

Practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation resolves most of the risks faced by naturopathic doctor partners of California General Partnerships for personal liability. California Professional Naturopathic Doctor Corporations provide a separate legal entity distinct from the naturopathic doctor owners, meaning the naturopathic doctors are generally not personally liable for the debts, liabilities, obligations, and legal judgments incurred by the naturopathy practice.

Under California law, claims for professional negligence, better known as malpractice, for errors and omissions of naturopathic doctors are personal to those naturopathic doctors committing acts of malpractice and liability is not shielded by the existence of the California Professional Naturopathic Doctor Corporation. California Professional Corporations do shield naturopathic doctors from the malpractice liabilities created by the other naturopathic doctors in their naturopathy practice; naturopathic doctors are only personally liable for their own acts of malpractice. Malpractice is an insurable risk and appropriately apportioned professional liability insurance may be used to indemnify the naturopathic doctor from this risk of their own acts of malpractice.

Personal Asset Protection for Naturopathic Doctors When Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

The separate legal entity and distinction between naturopathic doctors and the naturopathy practice provided by a California Professional Naturopathic Doctor Corporation means that, unlike California General Partnerships, a California Professional Naturopathic Doctor Corporation separates the personal assets of the naturopathic doctors from professional business assets of the naturopathy practice. Therefore, claims by creditors and legal claimants against the California Professional Naturopathic Doctor Corporation are generally limited to the professional business assets of the California Professional Naturopathic Doctor Corporation and are not satisfied against the personal assets (such as homes, bank accounts, investments, and other property) of the naturopathic doctors.

Conclusions About Personal Liability and Asset Protection When Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

The limitation of personal liability for debts, liabilities, obligations, and legal judgments against a California Professional Naturopathic Doctor Corporation coupled with the ability to separate personal assets from professional business assets makes the use of a California Professional Naturopathic Doctor Corporation the choice for naturopathic doctors who wish to limit their personal liability and protect their personal wealth and future earnings from most claims arising out of their naturopathy practice.

For a more detailed understanding of the liability protection and asset protection of California Professional Naturopathic Doctor Corporations, see “What Liability Protection Does a California Professional Naturopathic Doctor Corporation Provide?” for more information.

Conclusions About Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

When deciding if practicing naturopathic medicine as a California Professional Naturopathic Doctor Corporation is worth the additional cost and administrative requirements, it is essential to weigh the benefits and drawbacks of this business structure. While California Professional Naturopathic Doctor Corporations are more complex, California Professional Naturopathic Doctor Corporations resolve many of the significant risks and limitations inherent to practicing naturopathic medicine as a California General Partnership. The advantages and disadvantages of operating with a California Professional Naturopathic Doctor Corporation are compared below together with a recommendation for when a California Professional Naturopathic Doctor Corporation is the best legal structure for practicing naturopathic medicine in a group naturopathy practice.

Advantages of California Professional Naturopathic Doctor Corporations

While practicing naturopathic medicine as a California General Partnerships is simple to establish, doing so carries significant risks and is not tax efficient for most naturopathic doctors. California Professional Naturopathic Doctor Corporations significantly reduce liability risks and are more tax efficient for most naturopathic doctors.

A California Professional Naturopathic Doctor Corporation is a separate legal entity, which means the naturopathic doctors are generally shielded from personally liable for debts, liabilities, obligations, and legal judgments (other than the insurable risk of malpractice liability for the errors and omission of each of the naturopathic doctors for their own, individual acts of malpractice). For naturopathic doctors in high liability naturopathy practices, this reduction in risk can be substantial.

The separate legal entity status also means there is a distinction between personal and professional business assets for naturopathic doctors, meaning the debts, liabilities, and legal judgments against their naturopathy practice are not generally satisfied from the personal assets of the naturopathic doctors (other than for their own acts of malpractice).

Disadvantages of California Professional Naturopathic Doctor Corporations

The primary disadvantage of a California Professional Naturopathic Doctor Corporation is the relative complexity of formation and operation. However, naturopathic doctors may rely upon the experienced corporate attorneys at San Diego Corporate Law to draft and file all the required legal documents for establishing and maintaining the California Professional Naturopathic Doctor Corporation, leaving these naturopathic doctors with essentially the same tasks they would undertake to establish and maintain a California General Partnership.

When is a California Professional Naturopathic Doctor Corporation the Right Business Structure for Practicing Naturopathic Medicine?

A California Professional Naturopathic Doctor Corporation can be an ideal option for naturopathic doctors starting group naturopathy practices based upon factors such as tax efficiency, limited liability protection, and separation of personal assets from professional business assets that California Professional Naturopathic Doctor Corporations provide. Small-scale naturopathy practices with the expectation of revenue growth can benefit from starting as a California Professional Naturopathic Doctor Corporation to avoid the future need to reestablish the naturopathy practice as revenue grows. Similarly, small-scale naturopathy practices in high-risk practice areas may benefit from the limited liability protection, separation of personal assets from professional business assets of a California Professional Naturopathic Doctor Corporation, and for naturopathic doctors to avoid malpractice liability for the errors and omissions of the other naturopathic doctors in their group naturopathy practice regardless of revenue or profitability.

For a more detailed understanding of the differences between naturopathic doctor California General Partnerships and California Professional Naturopathic Doctor Corporations, and when a California Professional Naturopathic Doctor Corporation is the best choice of business structure for a professional practice, see “When to Use a California Professional Naturopathic Doctor Corporation” for more information.

Naturopathic Doctors in California May Not Practice Naturopathic Medicine as a Limited Liability Company (LLC) or Professional Limited Liability Company (PLLC)

A The experienced corporate attorneys at San Diego Corporate Law are frequently asked about limited liability companies and professional limited liability companies, so this will be briefly discussed here.

California law explicitly prohibits California licensed naturopathic doctors and other licensed medical professionals from operating their naturopathic medical practices as Limited Liability Companies (LLCs) or Professional Limited Liability Companies (PLLCs). This prohibition may be found in California Corporations Code Section 17701.04(e), which reads:

“Nothing in this title shall be construed to permit a domestic or foreign limited liability company to render professional services, as defined in subdivision (a) of Section 13401 and in Section 13401.3, in this state.”

This restriction applies to all licensed professionals for which a California Professional Corporation may be formed. Instead, California requires California licensed naturopathic doctors who wish to operate in corporate form to utilize other types of business entities, such as California Professional Naturopathic Doctor Corporations.

For a more detailed understanding of the prohibition on the use of LLCs for naturopathy practices in California, see “Can a Naturopathic Doctor Practice Naturopathic Medicine Using a California LLC?” and “Can I Use a PLLC to Practice Naturopathic Medicine in California?” and for more information.

If an LLC or PLLC is currently being used for a group naturopathy practice in California, see “10 Steps to Convert LLC to Professional Naturopathic Doctor Corporation in California” and “Four Reasons Not to Convert LLC to Professional Naturopathic Doctor Corporation in California” or “12 Steps to Convert a PLLC to a California Professional Naturopathic Doctor Corporation” and “Four Reasons Not to Convert Foreign LLC or PLLC to a California Professional Naturopathic Doctor Corporation” for more information about bringing the professional practice into compliance with California law.