Where are you from? I though you can't make an ICO in USA, or there are some loopholes?
We are all from the US. There are a couple of ways to do it, you just need to follow specific guidelines based on what you are trying to achieve.
The biggest part of it in the US is following SEC guidelines, and paying the IRS it's taxes. As a utility token, we pay income tax on all profits after expenses in the first year.