The DUNA act grants Decentralized autonomous organizations, DAOs legal existence, allowing them to enter contracts, open bank accounts, appear in court, and pay taxes. Importantly, it achieves this without interfering with the internal structure and operation of DAOs, preserving their core decentralized nature.

You can register a DAO regardless of where you reside, but you must have a Wyoming registered agent who meets the statutory requirements

Wyoming wants to become the Delaware of DAOs with new crypto law for decentralized autonomous organizations

https://fortune.com/crypto/2024/03/08/wyoming-dao-a16z-crypto-crypto-blockchain-ooki/