In this article, I articulate and defend an account of corporations motivated by John Searle’s discussion of them in his Making the Social World. According to this account, corporations are abstract entities that are the products of status function Declarations. They are also connected with, though not reducible to, various people and certain of the power relations among them. Moreover, these connections are responsible for corporations having features that stereotypical abstract entities lack (e.g., the abilities to take actions and make profits).