A Player Onwed Corporation can be just for yourself main and your alts characters; the corporation might be for a small group of friends, in which case a simple corporation structure and plan will suffice; or a larger corporation by you with the intention of recruiting other players. In this last case higher level of planning are required, and the corporation should be properly maned ad roles selection structured.
The goal or purpose is important, it gives the corporation members something to work for and look forward to. If the corporation is just for you or for a group of friends, avoiding NPC taxes and having fun might be sufficient goals, but if you intend to recruit other players, having a clear goal will help convincing them to join you. Generally, the more specific your goal, the better.
Anyone can start a new corporation as long as some basic requirements are met:
Notice: the CEO must update his corporation through the corporation user interface before the skill takes effect.
Looking up a corporation can be found at Evewho.com,