Corporations are legal bodies with duties and powers distinct from those of individual people. Kant discusses them in many places. He criticises feudal orders and some charitable foundations; he condemns early business corporations' overseas activities. This Element argues that Kant's practical philosophy offers a systematic basis for understanding these bodies. Corporations bridge the central distinctions of his practical philosophy: ethics versus right, public versus private right. Corporations can extend freedom, structure moral activity, and aid progress toward more rightful conditions. Kant's thought also highlights a fundamental threat. In every corporation, some people exercise the corporation's legal powers, without the liability they would face as private individuals. This threatens Kant's principle of innate equality: no citizen should have greater legal rights than any other. This Element explores the justifications and safeguards needed to deal with this threat. This title is also available as Open Access on Cambridge Core.