I for one, hoped the opportunity to *deliberately* incorporate in a non-US location would be taken, for several I* and other NFP bodies. That it never happened continues to make me wonder what it is, about US legal incorporation I don't understand, that makes US people prefer it over all other incorporation. I suspect the only answer is "its the one they know" I know a lot of this is also convenience and history. But there are times to review both history, and convenience, and seriously consider the alternatives for their cost:benefit. I don't seriously expect anything to change here btw. Once you have incorporated in the US, moving is costly. Jurisdiction of incorporation does not really alter the reach of the US laws regarding data in any case. -G