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Re:Eve Online fans cheer Microsoft Excel features at annual ... by rkangel on Tuesday May 10, 2022 @09:25AM (#31326825)
Purely player created. They're basically guilds in other games.

There are some built-in 'NPC Corporations' that you start on, and default back to if you get kicked out of a Corp, but they're basically just placeholders.

Re:Eve Online fans cheer Microsoft Excel features at annual ... by gabereiser on Tuesday May 10, 2022 @09:54AM (#31327131)
It's also important to acknowledge that these NPC corporations have a high tax rate so there's a financial incentive for players to leave these NPC corporations for Player driven ones. Most player corporations have a lower tax rate, less than 10% or matching if there's a war on. Sometimes a corp will increase taxes to recoup war bonds but it's only temporary.