As a general rule, words that are part of a company name are capitalized:
The Smith Company
Polaris Corporation
Robinson Brothers
But when we use words like "company" and "corporation" by themselves, we drop the capital letters:
I left the company in 1997.
Polaris is a highly profitable corporation.
Here's the exception: In internal documents like minutes and memos, it's acceptable (and sometimes required) to capitalize the term as a way of distinguishing it from other organizations.
